民國114年 第2梯次 國貿業務丙級 術科

第4題

四、信用狀基本分析及製單(本大題合計50 分) 請依所附信用狀部分內容及相關工廠出貨明細資料,回答答案紙上有關信用狀 之問題,並填製(一)Bill of Exc…

題目

四、信用狀基本分析及製單(本大題合計50 分) 請依所附信用狀部分內容及相關工廠出貨明細資料,回答答案紙上有關信用狀 之問題,並填製(一)Bill of Exchange、(二)Invoice、(三)Packing List、(四) Shipping Order 等單據所要求之內容,按題號○

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  3. (3) ..依序將正確答案填入答案紙之答案欄內。Sequence of Total27 :1/1Form of Doc. Credit40A :IRREVOCABLEDoc. Credit Number20 :LC-831-027667Date of Issue31C :250520Date and Place of Expiry31D :250703 AT NEGOTIATING BANK’S COUNTERApplicable RulesDC Issuing Bank40E52D:UCP LATEST VERSIONSAIBJPJTXXXSAITAMA RESONA BANK, LIMITEDSAITAMA JPApplicant50 :SAIYO PHARM CO., LTD.5-6 KAMEIDO KOTO-KU TOKYO JAPANBeneficiary59 :UNIVERSE CO., LTD.100, SEC. 3, NANTUN DIST., TAICHUNG CITY 408,TAIWANCurrency Code Amount32B :JPY7,913,530Available with/by41D :ANY BANK BY NEGOTIATIONDrafts at...42C :90 DAYS FROM DATEDrawee42A :SAIBJPJTSAITAMA RESONA BANK, LIMITEDSAITAMA JPPort of Loading44E :ANY PORT IN TAIWANPort of Discharge44F :TOKYO/ JAPANDescription of Goodsand/or Services45A :DIGESTIVE MEDICINE 18,510 BOXESTRADE TERMS: CIFDocuments Required46A :+ COMMERCIAL INVOICE IN 3 COPIESINDICATING CREDIT NO.+ 2/3 OF CLEAN ON BOARD OCEAN BILLS OFLADING MADE OUT TO ORDER OF SHIPPERAND BLANK ENDORSED AND MARKED“FREIGHT PREPAID” AND “NOTIFY APPLICANTAND US+ INSURANCE POLICY OR CERTIFICATE IN 2ORIGINALS, ENDORSED IN BLANK, FOR 110PCT OF THE INVOICE VALUE INCLUDING: THEINSTITUTE CARGO CLAUSES (A) AND THEINSTITUTE WAR CLAUSES AND THE INSTITUTESTRIKES, RIOTS AND CIVIL COMMOTIONSCLAUSES. INSURANCE CLAIMS TO BE PAYABLEIN JAPAN IN THE CURRENCY OF THE DRAFTS.+ PACKING LIST IN 3 COPIES.+ BENEFICIARY’S CERTIFICATE STATING THAT 1SET OF SHIPPING DOCUMENTS INCLUDING 1/3ORIGINAL B/L HAS BEEN SENT TO APPLICANT.Additional Conditions47A :1. ALL DOCUMENTS MUST BEAR CREDITNUMBER COMMERCIAL INVOICE ANDPACKING LIST MUST SHOW P/I NO. AA-2203152. SHIPPING MARK: SP (IN CIR)3. 5 PCT MORE OR LESS IN QUANTITY ISALLOWED.
  4. (4) THE CREDIT IS TRANSFERABLE WITHADVISING BANK5. ACCEPT THE SAMPLE FOR FREE OF CHARGE.6. BLANK BACK B/L IS NOT ACCEPTABLECharges71D :+ ALL BANKING CHARGES OUTSIDE JAPAN,INCLUDING REIMBURSEMENT COMMISSIONS,ARE FOR ACCOUNT OF BENEFICIARY.+ DISCOUNT CHARGES AND ACCEPTANCECOMMISSIONS ARE FOR ACCOUNT OFAPPLICANT.Period for Presentation48 :010 DAYSConfirmation Instructions49 :WITHOUTInstructions to Payg/Accptg /Negotg Bank78 :BENEFICIARY’S DRAFTS AND ALL DOCUMENTSMUST BE FORWARDED TO SAITAMA RESONABANK, LTD. (INTERNATIONAL BUSINESS OFFICETRANSACTION BANKING GROUP ADDRESS: 5-25,KIBA 1-CHOME, KOTO-KU, TOKYO 135-0042JAPAN) IN ONE LOT(S) BY COURIER SERVICE.UPON RECEIPT OF THE DRAFTS ANDDOCUMENTS IN ORDER, WE WILL ACCEPT THEDRAFTS AND AT MATURITY WE WILL REMIT THEPROCEEDS AS INSTRUCTED BY THENEGOTIATING BANK.‘Advise Through’ Bank57D :TAIWAN BUSINESS BANKTAICHUNG BRANCHNO. 400 SEC. 1, TAIWAN BLVD.,TAICHUNG CITY 400 TAIWAN20000-114302 國貿業務丙級術科測試試題第4頁 / 共5頁工廠出貨明細資料:品名DIGESTIVE MEDICINESP GRANULE (50 pouches) (SP)DIGESTIVE MEDICINESP GRANULE (50 pouches) (NID)DIGESTIVE MEDICINESP GRANULE (24 pouches) (NID)包裝方式40 BOXES/CTN40 BOXES/CTN50 BOXES/CTN每箱重量N.W.: 2.40 KGG.W.: 6.18 KGN.W.: 2.40 KGG.W.: 6.18 KGN.W.: 1.45 KGG.W.: 4.19 KG每箱尺寸12” × 13” × 15”12” × 13” × 15”12” × 13” × 15”出貨數量6,080 BOXES6,080 BOXES6,350 BOXES※核算要求:CBM 計算至小數點第4 位,四捨五入後取3 位;其餘請計算至小數點第3 位,四捨五入後取2 位。BILL OF EXCHANGEDraft No. XXXTaipei, Taiwan JUN. 30, 2025Exchange For XXXAt sight of this FIRST of Exchange (SECOND of the same tenor and date being unpaid)Pay to the order of TAIWAN BUSINESS BANKThe sum of Value receivedDrawn under L/C No. LC-831-027667Dated: MAY 20 ,2025Issued by SAIBJPJTX SAITAMA RESONA BANK, LIMITED SAITAMA JPToUNIVERSE CO., LTD.100, SEC. 3, NANTUN DIST., TAICHUNG CITY 408, TAIWANINVOICENo. MT-926Date: JUN. 30, 2025Invoice ofFor account and risk of Messrs. XXXShipped by Per XXXSailing on/about XXX From To XXXMarks & Nos.Description of GoodsQuantityUnit PriceAmountXXXDIGESTIVE MEDICINESP GRANULE (50 pouches) (SP)DIGESTIVE MEDICINESP GRANULE (50 pouches) (NID)DIGESTIVE MEDICINESP GRANULE (24 pouches) (NID)SAMPLE (FREE OF CHARGE)DIGESTIVE MEDICINESP GRANULE (50 pouches) (SP)DIGESTIVE MEDICINESP GRANULE (50 pouches) (NID)DIGESTIVE MEDICINESP GRANULE (24 pouches) (NID)6,080 BOXES6,080 BOXES6,350 BOXES60 BOXES60 BOXES30 BOXES18,660 BOXESvvvvvvvvvvvvJPY XXXJPY XXXJPY 7,913,530.00vvvvvvvvvvvvSAY TOTAL XXXDRAWN UNDER: XXXL/C NO.: XXXUNIVERSE CO., LTD.XXX○○○○○○○UNIVERSE CO., LTD.XXX20000-114302 國貿業務丙級術科測試試題第5頁 / 共5頁UNIVERSE CO., LTD.100, SEC. 3, NANTUN DIST., TAICHUNG CITY 408, TAIWANPACKING LISTNo. MT-926Date: JUN. 30, 2025Packing List of AS BELOWFor account and risk of Messrs.Shipped by XXXPer EVER BASIS V.1103-056B Sailing on/about Jun. 30, 2025From XXX To XXXP/I NO. XXXPacking No.Description of GoodsQuantityNet WeightGross WeightMeasurementXXXDIGESTIVE MEDICINESP GRANULE (50 pouches) (SP)DIGESTIVE MEDICINESP GRANULE (50 pouches) (NID)DIGESTIVE MEDICINESP GRANULE (24 pouches) (NID)SAMPLE (FREE OF CHARGE)DIGESTIVE MEDICINESP GRANULE (50 pouches) (SP)DIGESTIVE MEDICINESP GRANULE (50 pouches) (NID)DIGESTIVE MEDICINESP GRANULE (24 pouches) (NID)@40 BOXES6,080 BOXES@40 BOXES6,080 BOXES@50 BOXES6,350 BOXES@30 BOXES60 BOXES@30 BOXES60 BOXES30 [email protected] KGS364.80 [email protected] KGS364.80 [email protected] KGS184.15 [email protected] KGS3.60 [email protected] KGS3.60 KGS0.87 [email protected] KGS939.36 [email protected] KGS939.36 [email protected] KGS532.13 [email protected] KGS10.08 [email protected] KGS10.08 KGS3.01 [email protected] CMB6.0192 [email protected] CMB6.0192 [email protected] CBM3.7846 [email protected] CBM0.0792 [email protected] CBM0.0792 CBM0.0296 CBMXXXvvvvvvvvv18,660 BOXESvvvvvvvvvvvv921.82 KGSvvvvvvvvvv2,434.02 KGSvvvvvvvvvvv16.0110 CBMvvvvvvvvvvv長榮國際股份有限公司EVERGREEN INTERNATIONAL CORPORATIONSHIPPING ORDER(B/L INSTRUCTION)Shipper:(發票如需另列抬頭人請註明)XXXPlease receive for shipment the undermentioned goods subject to yourpublished regulations and conditions(including those as to liability)S/O NO.Consignee:SPECIAL 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Shipper’s Certificate。(吉達地區請另附Packing list 兩份)。2.S/O 上之內容若有變更,請圈劃出,並於結關當天前傳真或送底至本公司。3.嘜頭及品名如超過十行,請以附表繕打,俾便提單製作。4.傳真專線:遠洋航線請傳(02)250*****,近洋航線請傳(02)250*****。Notify Party:(Full name and address)洽訂船位之廠商:電話/聯絡人:報關行:電話/聯絡人:Ocean Vessel 船名Voy. No. 航次XXXFinal destination (On Merchant’s Account And Risk)Place of Receipt 收貨地Port of Loading 裝貨地TAIPEI PORTFreight to be: □ Prepaid 預付 □ Collect 到付Port of Discharge 卸貨港TOKYOPlace of Delivery交貨地(美國線請註明州別)XXX領提單處□台北■台中□台中港□高雄Marks and Numbers/Container No. and Seal No.Quantity and UnitDescription of Goods(請詳實註明,如僅為”GENERALMERCHANDISE”恕無法接受)Gross Weight(KGS)Measurement(M3)XXXXXXDIGESTIVE MEDICINEXXXXXXSERVICE REQUIRED□ 1.FCL/FCL 整櫃/整櫃□ 2.LCL/LCL 併裝/併裝□ 3.FCL/LCL 整櫃/併裝□ 4.LCL/FCL 併裝/整櫃SAY TOTAL XXXTHE CREIT NO.XXX○SAY○○○○○○○UNIVERSE CO., LTD.XXX

參考解答

  • 信用狀基本分析：付款性質：Sight Credit。
  • 裝運與保險：保險條款：INSTITUTE CARGO CLAUSES (A)、INSTITUTE WAR CLAUSES；若信用狀指定固定投保成數，保險金額應依信用狀成數填製；任意加列 franchise 通常不符。
  • 製單共同欄位：applicant=50；beneficiary=59。

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