民國105年 第1梯次 國貿業務丙級 術科

第3題

三、出口價格核算 (本題共 10 小題,每小題2分,合計 20分) 根據以下資料,對貨號 KB001 與貨號 KBOO2 兩種以體積噸計算海運運費的貨 物,分別…

題目

三、出口價格核算 (本題共 10 小題,每小題2分,合計 20分) 根據以下資料,對貨號 KB001 與貨號 KBOO2 兩種以體積噸計算海運運費的貨 物,分別以併櫃與整櫃運量,核算相關運費與報價。 產品資料 : | | 包裝方式 採購成本 與 運費資料 : 運費[人CPS) 最低裝運量 其他報價資料 : 利潤率:10% 7 保險費率 : 0.08%,加2成投保 ReRERERE | 12 % 注意事項 :

  1. (1) 計算結果要求:CBM 至小數點第 4 位,四捨五入後取 3位 ; 其餘至小數點第 3 位,四捨五和後取2位。 |
  2. (2) 佣金計算方式:以所求報價條件本身為佣金計算基礎,如 CFRC 與 CIFC 分別為 CFR 與 CIF 為基 |礎之合佣價。 |
  3. (3) 計算過程不需列出,直接填入數字答案。 |貨號KB001 : HALTS ||a | |[2 @setme | Ouse[3 FOpmm | @ 「uspsEr |[5 cree | Of sseT |貨號 KBO02 : 40 呎整櫃方式報價7. 40 器櫃報價數量國貿業務麗級試題62、商業信用狀分析 ( 本題為填空題,合計 20 分)請依下列信用狀之內容,回答答案紙所列問題,並將正確答案填入。We Header-----------------------------------------------------------Swift Output : FIN 700 ISSUE OF A DOCUMENTARY CREDITSender : HUA NAN COMMRECIAL BANK, LTD., CHUNGSHIAO EAST ROAD BRANCHReceiver : HUA NAN COMMRECIAL BANK, LTD., HO CHI MINH CITY BRANCHmo crr arn nnnn nnn nnnnnnnnnnnnnnnnmnnn MESSAGE Te: 40A : Form of Documentary CreditIRREVOCABLE: 20 : Documentary Credit NumberAB20554379: 31C : Date of Issue151215: 40E : Applicable RulesUCP LATEST VERSION: 31D : Date and Place of Expiry160315 IN THE COUNTRY OF BENEFICIARY:50 : ApplicantMARGARET TRADING CO.NO.45, SEC.3, ZHONGXIAO E. RD., TAIPEI, TAIWAN: 59 : BeneficiaryLIBERTY CO., LTD.NO.106 PASTEUR STREET, DISTRICT 1 BEN THANH MARKET, HO CHI MINH CITYVIETNAM: 32B : Currency Code, AmountUSD63,542.00: 39B : Maximum Credit AmountNOT EXCEEDING: 41D : Available with... by...ADVISING BANK BY NEGOTIATION: 42C : Drafts at60 DAYS AFTER B/L DATE FOR 100% INVOICE VALUE: 42A : DraweeISSUING BANK: 43P : Partial ShipmentsPROHIBITED:43T : TransshipmentPROHIBITED: 44E : Port of LoadingHO CHI MINH, VIETNAM: 44F : Port of DischargeKEELUNG, TAIWAN20000-105301 Ed:44C : Latest Date of Shipment160228: 45A : Description of Goods and/or ServicesCASHEW NUTS AS PER S/C NO.VT23579S-546 3,000 KGSM-146 3,000 KGSL-789 3,000KGSCIF KEELUNG INCOTERMS 2010: 46A : Documents Required1. COMMERCIAL INVOICE IN TRIPLICATE SHOWING SEPARATELY F.O.B VALUE |FREIGHT CHARGES, INSURANCE PREMIUM, CIF VALUE AND COUNTRY OF |ORIGIN: VIETNAM. |2. NEUTRAL PACKING LIST IN TRIPLICATE.3. 2/3 SET OF CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER OFISSUING BANK MARKED “FREIGHT PREPAID’ INDICATING APPLICANT WITHFULL NAME AND ADDRESS. |
  4. (4) INSURANCE POLICY OR CERTIFICATE COVERING INSTITUTE CARGOCLAUSES (C) FOR 110 PCT INVOICE VALUE SHOWING CLAIMS PAYABLE ATDESTINATION IN CURRENCY OF THIS DRAFT.5. CERTIFICATE OF INSPECTION IN TRIPLICATE ISSUED BY INDEPENDENTSURVEYOR.6. BENEFICIARY’S CERTIFICATE STATING THAT ONE ORIGINAL B/L AND ONESET OF NON-NEGOTIABLE DOCUMENTS HAVE BEEN SENT DIRECTLY TOAPPLICANT WITHIN 3 DAYS AFTER SHIPMENT DATE: 47A : Additional Conditions1. DISCOUNT CHARGES ARE FOR A/C OF APPLICANT.2. A DISCREPANCY FEE OF USD90.00 OR EQUIVALENT WILL BE THEPROCEEDS OF ANY DRAWING IF DISCREPANT DOCUMENTS AREPRESENTED.3. SHIPMENT TO BE MADE BY REGULAR LINER VESSEL IN SEA-WORTHYCONTAINER.:71B : ChargesALL BANKING CHARGES OUTSIDE TAIWAN ARE FOR BENEFICIARY'S ACCOUNT.: 49 : Confirmation InstructionsWITHOUT: 57a : Advise Through BankMILITARY COMMERCIAL JOINT STOCK BANK: 78 : Instructions to Pay/Acc/Neg Bank1. UPON RECEIPT OF DOCUMENTS IN COMPLIANCE WITH THE TERMS ANDCONDITIONS OF THE CREDIT, WE WILL REIMBURSE YOU AT SIGHT BASIS.2. ALL DOCUMENTS MUST BE FORWARDED TO US (NO. 212, SEC. 4, ZHONGXIAOE. RD., ZHONGZHENG DIST., TAIPEI, TAIWAN) BY COURIER SERVICE.國貿業務丙級試題 6-3A BABB (ABH 15 小題,每小題2分,合計 30分)請依下列信用狀部分內容及相關工廠出貨明細資料,填製(一) Bil of Exchange、(=) Invoice、(三) Packing List、(四) Shipping Order 等單據所要求之內容,並請依照題號0、@、@...依序將正確答案填入答案紙之答案欄內。We edSwift Output :FIN 700 ISSUE OF ADOCUMENTARY CREDITSender : SHANGHAI PUDONG DEVELOPMENT BANK CO., LTD.NO. 12, ZHONGSHAN DONG YI ROAD (27 BUND), SHANGHAI, CHINAReceiver : CATHAY UNITED COMMERCIAL BANK CO., LTD., ZHONGSHAN BRANCHNO. 47, SEC. 3, ZHONGSHAN N. RD., ZHONGSHAN DIST., TAIPEI, TAIWANmomen cn nne ce nnnecnnnnnnnnnnnnnnnnnnnnnnnnnnn MESSAGE TOXt ---------n--n mannan anna nanan nanan nnn nnn:50 : ApplicantNODAMA IMPORT & EXPORT CO., LTD.NO. 27, ZHONGSHAN DONG YI ROAD (27 BUND), SHANGHAI, CHINA: 59 : BeneficiaryHUAXIN TRADING CO., LTD.12F., NO. 57, SEC. 2, ZHONGSHAN N. RD., ZHONGSHAN DIST., TAIPEI, TAIWAN: 42C : Drafts at...AT SIGHT FOR 100% INVOICE VALUE: 42A : DraweeISSUING BANK: 44E : Port of LoadingKEELUNG: 44F : Port of DischargeSHANGHAI: 45A : Shipment of (goods)PLUSH TOYS PER ORDER NO.8953CFR SHANGHAI INCOTERMS 2010SHIPPING MARK : NOD (IN DIA)/C/NO : 1-UP: 46A : Documents Required1. SIGNED COMMERCIAL INVOICE IN DUPLICATE2. PACKING LIST IN DUPLICATE.3. FULL SET OF CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER ANDBLANK ENDORSED MARKED “FREIGHT PREPAID” NOTIFYING APPLICANTWITH FULL ADDRESS.20000-105301 Bae則: 47A : Additional Conditions1. ALL GOODS MUST BE SHIPPED IN ONE 20’ CY TO CY CONTAINER. |2. L/C NUMBER SHOULD BE MENTIONED IN ALL DOCUMENTS.wm | nessa | HP 2311。 | HD 4243 |10 SETS/CTN 12 SETS/CTN 15 SETS/CTNNW: 8.5KGS NW: 9.3KGS NW: 5.7KGS每箱重量GW: 11.0KGS GW: 11.8KGS GW: 8.2KGS每箱尺寸 70x65x52(cm) 30"x18"x16" 74x50x30(cm)出貨數量 500 SETS 600 SETS 750 SETS |BILL OF EXCHANGEDraft No. _CT1258 TAIWAN, DEC. 17, 2015For xAt @ sight of this FIRST of Exchange (Second of the same tenor and datebeing unpaid)Pay to the order of HUA NAN COMMERCIAL BANK, LTD.The sum of @Drawn under OMCredit No.___25BV-23LC4265 Dated SEPT. 17, 2015To Xx HUAXIN TRADING CO., LTD.XXX)國貿業務丙級試題 6-4HUAXIN TRADING COMPANY LIMITED12F., NO. 57, SEC. 2, ZHONGSHAN N. RD.ZHONGSHAN DIST., TAIPEITAIWANINVOICENo.__CT1258 Date:__DEC. 17, 2015INVOICE of @For account and risk of Messrs. NODAMA IMPORT & EXPORT CO., LTD.NO. 27, ZHONGSHAN DONG YI ROAD (27 BUND), SHANGHAI, CHINASailing on __DEC, 17, 2015 Per S.S. ©From KEELUNG To XMarks & Nos. Description of GoodsCER SHANGHAI INCOTERMS 2010USD6.75© @ ufUSD4.96USD6.99SAY TOTAI XxLIC NO. 25BV-23LC4265 DATED SEPT). 17, 2015ORDER NO xHUAXIN TRADING CO.) LTD.XXXSALES MANAGER20000-105301 EYHUAXIN TRADING COMPANY LIMITED12F., NO. 57, SEC. 2, ZHONGSHAN N. RD. |ZHONGSHAN DIST., TAIPEI |TAIWANPACKING LISTNo.__CT1258 Date: DEC. 17, 2015PACKING LIST of x MARKS & NOS.For account and risk of Messrs. NODAMA IMPORT & EXPORT CO.,LTD.NO. 27, ZHONGSHAN DONG YI ROAD (27 BUND), SHANGHAI, CHINASailing on _DEC. 17, 2015 Per _S.S. X XxFrom KEELUNG To (0)@10 SETS @11 KGS |500 SETS 550 KGS |X @12 SETS| @ | @118KGS ®600 SETS 590 KGS@15 SETS @ 82KGS750 SETS 410 KGSx 1,850 SETS x 1,550 KGS x |VVVVVVVVV VVVVVVVVVV VVVVVVVVV | VVVVVVVVVV VVVVVVVVVSAY TOTAL ONE HUNDRED FIFTY(150) CARTONS ONLYLIC NO. 25BV-23LC4265 DATED SEPT. 17, 2015HUAXIN TRADING CO., LTD.KXXSALES MANAGER國貿業務丙級試題 6-5 |SHIPPING ORDERShipper: Please receive for shipment the under | S/O NO.x mentioned goods subject to yourpublished regulations and conditionsConsignee:8 Taiwan Marine Transport Corporation7 - Me =Notify Party: (Full name and address) 台灣海運股份有限公司@Also Notify: 洽訂船位之廠商 : 電話/聯絡人 :報關行 : 電話/聯絡人 :Ocean Vessel Voy. No. Final destination (On Merchant's Account And Risk)JOSCO LILY $008Place of Receipt Port of Loading Freight to be:KEELUNG 圖Prepaid 0 CollectPort of Discharge [Place of Deliveryx 領提單處: | 台北台中港 |高雄150 CTN xx Ane ot__X20'/__X40'“FREIGHT PREPAID”SERVICE REQUIREDSAY TOTAL ONE HUNDRED FIFTY(190) CARTONS ONLY |@OFCL/FCL OLCL/LCLLIC NO. 25BV-23LC4265 DATED SEPT. 17, 2015 OFCULCL OLCUFCLSPECIAL NOTE:1.副本份 2.運費證明份 3.電報放貨 4危險品 5.其他填表請注意 :1. 危險品請註明 UN NO. IMO CLASS 與燃點,並附上 Shippers Certificate2. 嘜頭及品名如超過十行,請以附表繕打,俾便提單製作。20000-105301 國劉WDA 路初補開閱分分' Za ELA a| 技術士技能檢定國貿業務= Ba 閱a |$ ;

參考解答

  • 核算公式：每箱 CBM=長×寬×高(m)；英吋尺寸先換算為 CFT=長×寬×高÷1728，再以 CBM=CFT×0.0283168 換算。
  • 併櫃運費：每單位運費=每箱 CBM×CFS 每 CBM 費率÷每箱單位數；整櫃運費：先以最低裝運 CBM÷每箱 CBM 取可裝箱數，再換算報價數量與每單位運費。
  • 報價公式：FOB=成本÷(1-利潤率-業務費率)；FOBC=成本÷(1-利潤率-業務費率-佣金率)；CFR=(成本+運費)÷(1-利潤率-業務費率)；CFRC=(成本+運費)÷(1-利潤率-業務費率-佣金率)。
  • CIF/CIFC 公式：CIF=(成本+運費)÷(1-利潤率-業務費率-保險費率×投保加成)；若題目要求含佣 CIFC，分母另扣佣金率。所有答案依題目指定小數位四捨五入。

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