民國108年 第1梯次 國貿業務丙級 術科

第4題

四、商業信用狀分析 (本題為填空和選擇題,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。 --------------------…

題目

四、商業信用狀分析 (本題為填空和選擇題,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。 ---------------------------------------------------Message Header---------------------------------------------- Swift Output : FIN 700 ISSUE OF A DOCUMENTARY CREDIT Sender : ASIA COMMERCIAL BANK LTD., TAN CHANH HIEP BRANCH Receiver : DBS BANK LTD., KAOHSIUNG BRANCH ---------------------------------------------------Message Text ------------------------------------------------- 40A : Form of Documentary Credit IRREVOCABLE : Documentary Credit Number AND 5468ILM254676 31C : Date of Issue 181018 40E : Applicable Rules UCP LATEST VERSION 31D : Date and Place of Expiry 181218 IN TAIWAN : Applicant DEE PONG TRADING CO., LTD. BLK. A, FL. 23, NO.896C, BEN VAN DON ST., WARD 6, DIST. 8 HO CHI MINH CITY, VIETNAM. : Beneficiary YU YUAN CO., LTD. NO.23, CHONGQING ST., SANMIN DIST., KAOHSIUNG CITY 807, TAIWAN. 32B : Currency Code, Amount USD37,324.80 39A : Positive/Negative Tolerance 02/00 41D : Available with.....by..... ADVISING BANK BY NEGOTIATION 42C : Drafts at 30 DAYS AFTER DATE FOR 100% INVOICE VALUE 42D : Drawee ASIA COMMERCIAL BANK LTD., TAN CHANH HIEP BRANCH 43P : Partial Shipments ALLOWED 43T : Transshipment ALLOWED 44E : Port of Loading/Airport of Departure ANY PORT IN TAIWAN 44F : Port of Discharge/Airport of Destination ANY PORT IN HO CHI MINH CITY, VIETNAM 44C Latest Date of Shipment 181130 45A : Description of Goods and/or Services + COMMODITY : N-BUTYL ACETATE (N-BAC) + QUANTITY : 34.56 M/T + ORIGIN : TAIWAN + TRADE TERM : CIF ANY PORT IN HO CHI MINH CITY, VIETNAM + PACKING : 180 KGS/DRUM 46A : Documents Required

  1. (1) SIGNED COMMERCIAL INVOICE IN 03 ORIGINALS.
  2. (2) SIGNED DETAILED PACKING LIST IN 03 ORIGINALS.
  3. (3) 2/3 SET OF ORIGINAL CLEAN SHIPPED ON BOARD MARINE/OCEAN BILLSOF LADING, MADE OUT TO OUR ORDER, AND NOTIFY APPLICANT.
  4. (4) INSURANCE POLICY OR CERTIFICATE IN FULL SET FOR NOTLESS THAN THE CIF VALUE PLUS 10PCT, BLANK ENDORSED, SHOWINGCLAIM PAYABLE AT DESTINATION BY AN AGENT IN VIETNAM (WITHFULL NAME AND ADDRESS) AND COVERING RISKS UNDER THE INSTITUTECARGO CLAUSES (A) SHOWING NUMBER OF ORIGINAL(S) ISSUED.5. CERTIFICATE OF ORIGIN IN 01 ORIGINAL ISSUED BY TAIWAN CHAMBEROF COMMERCE.6. BENEFICIARY'S CERTIFICATE IN ONE ORIGINAL CERTIFYING THAT1/3 SET OF ORIGINAL B/L AND ONE SET OF N/N SHIPPING DOCUMENTSHAVE BEEN SENT DIRECTLY TO THE APPLICANT WITHIN 03 WORKINGDAYS AFTER SHIPMENT DATE BY COURIER SERVICE.47A : Additional Conditions1. ALL DOCUMENTS INCLUDING DRAFTS MUST INDICATE L/C NUMBER.2. COMMERCIAL INVOICE AND PACKING LIST ISSUED BY BENEFICIARY.3. SHIPMENT DATE PRIOR TO L/C ISSUING DATE IS NOT ACCEPTABLE.4. USD50.00 OR EQUIVALENT OF DISCREPANCY FEE PLUS RELATIVE CABLECHARGES SHOULD BE DEDUCTED FROM THE PROCEEDS FOR EACHPRESENTATION OF DISCREPANT DOCS UNDER THIS L/C.5. SURRENDERED B/L INSTEAD OF ORIGINAL B/L ALSO ACCEPTABLE.71B : ChargesALL BANKING CHARGES OUTSIDE VIETNAM AND REIMBURSING CHARGESARE FOR BENEFICIARY'S ACCOUNT.53DReimbursing BankCITI BANK, HO CHI MINH BRANCH: Confirmation InstructionsPLEASE ADD YOUR CONFIRMATION, CONFIRMATION COST FORBENEFICIARY'S ACCOUNT.: Instructions to Paying/Accepting/Negotiating Bank+DRAFT(S) AND ALL DOCUMENTS TO BE FORWARDED TO ASIACOMMERCIAL BANK, TAN CHANH HIEP BRANCH/ADD: GROUND AND 1ST FL.TO KY ST., TAN CHANH HIEP WARD, DIST. 12, HO CHI MINH CITY, VIETNAM,ATTN:TRADE FINANCE DEPT. IN TWO LOTS BY COURIER SERVICE+WE AUTHORIZE YOU TO CLAIM REIMBURSEMENT ON OUR ACCOUNT WITHCITI BANK, HO CHI MINH BRANCH.------------------------------------------------Message Trailer----------------------------------------------------20000-108301 國貿業務丙級試題6-4

參考解答

  • 信用狀基本分析：通知銀行：DBS BANK LTD., KAOHSIUNG BRANCH；提示單據期限：裝運日後 21 天內，且不得超過 181218 IN TAIWAN；信用狀種類：Negotiation Credit；付款性質：Usance Credit。
  • 裝運與保險：分批裝運：可。
  • 製單共同欄位：credit_no=AND；issue_date=181018；applicant=DEE PONG TRADING CO., LTD. BLK. A, FL. 23, NO.896C, BEN VAN DON ST., WARD 6, DIST. 8；beneficiary=YU YUAN CO., LTD. NO.23, CHONGQING ST., SANMIN DIST., KAOHSIUNG CITY 807, TAIWAN.；loading=ANY PORT IN TAIWAN；discharge=ANY PORT IN HO CHI MINH CITY；latest_shipment=181130。

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