民國114年 第2梯次 延期考區 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○ 1 、○ 2 、○ 3 ...依序將正確答案填入 答案紙之答案欄內。 ------------------------------------------------Message Header------------------------------------------------ Swift Output:FIN 700 ISSUE OF A DOCUMENTARY CREDIT Sender :SMBCJPJTXXX SUMITOMO MITSUI BANKING CORPORATION 4 CHOME-6-5 KITAHAMA, CHUO WARD, OSAKA,JAPAN Receiver :TACBTWTPXXX TAIWAN COOPERATIVE BANK XINDIAN BRANCH 32 GUANG MING ST., XINDIAN DIST., NEW TAIPEI CITY 145,TAIWAN -------------------------------------------------Message Text------------------------------------------------- 40A :Form of Documentary Credit IRREVOCABLE 20 :Documentary Credit Number AJ-58247694 31C :Date of Issue 250410 40E :Applicable Rules UCP LATEST VERSION 31D :Date and Place of Expiry 250531 IN THE COUNTRY OF BENEFICIARY 50 :Applicant LIN YANG CO., LTD. 248-2MIKITOJI, MINAMIKU, SAKAI CITY, OSAKA 590-0154, JAPAN 59 :Beneficiary POWER DESIGN CO., LTD. 10F.,NO.105,SEC.3,BEIXNRD.,XINDIAN DIST., NEW TAIPEI CITY 145, TAIWAN 32B :Currency Code, Amount USD 387,900.00 39A :Percentage Credit Amount Tolerance 03/05 41D :Available with . . . by . . . ANY BANK BY NEGOTIATION 42C :Drafts at AT 60 DAYS FROM DATE FOR FULL INVOICE VALUE 42A :Drawee ISSUING BANK 43P :Partial Shipments NOT ALLOWED 44E :Port of Loading ANY PORT IN TAIWAN 44F :Port of Discharge OSAKA, JAPAN 44C :Latest Date of Shipment 250510 45A :Description of Goods and/or Services 4,400 BOXES GAMING VIDEO CAPTURE DEVICE 100% POLYESTER CERAMIC AS PER SALES CONFIRMATION NO. TC20250118 DATED JAN. 18, 2025 TRADE TERMS:CFR OSAKA INCOTERMS 2020 SHIPPING MARK:LY(IN DIA) 46A :Documents Required (1) SIGNED COMMERCIAL INVOICE IN 3 COPIES INDICATE COUNTRY OF ORIGIN:TAIWAN. (2) NEUTRAL PACKING LIST IN 3 COPIES INDICATING QUANTITY, GROSS WEIGHT AND NET WEIGHT OF EACH PACKAGE. (3) FULL SET OF ORIGINAL CLEAN ON BOARD BILLS OF LADING MADE OUT TO OUR ORDER MARKED "FREIGHT PREPAID", NOTIFYING APPLICANT. (4) CERTIFICATE OF QUALITY IN 3 COPIES ISSUED BY INDEPENDENT PUBLIC SURVEYOR. (5) BENEFICIARY'S CERTIFICATE STATING THAT ONE SET OF NON- NEGOTIABLE SHIPPING DOCUMENTS HAVE BEEN SENT DIRECTLY TO THE APPLICANT WITHIN 24 HOURS AFTER SHIPMENT BY AIR COURIER. 47A :Additional Conditions (1) SHIPMENT PRIOR TO L/C ISSUING DATE IS ACCEPTABLE. (2) ALL SHIPPING DOCUMENTS MUST BE STATED L/C NO., DATE. 71B :Charges ALL BANKING CHARGES OUTSIDE JAPAN ARE FOR ACCOUNT OF BENEFICIARY. 78 :Instructions to Pay/Acc/Neg Bank (1) ALL DOCUMENTS SHOULD BE FORWARDED TO US IN ONE COVER UNLESS OTHERWISE STATED. (2) DISCREPANT DOCUMENT FEE OF USD 80.00 OR EQUIVALENTS IN OTHER CURRENCIES WILL BE DEDUCTED FROM DRAWING IF DOCUMENTS WITH DISCREPANCIES ARE ACCEPTED. 20000-114303 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: 型號 H699 H728 H779 包裝方式 50 BOXES/CTN 50 BOXES /CTN 50 BOXES/CTN 單價 USD 98.0/BOX USD 92.2/BOX USD 80.7/BOX 每箱重量 NW: 9.00 KGS GW:10.00 KGS NW: 8.50 KGS GW: 9.80 KGS NW: 8.00 KGS GW: 9.10 KGS 出貨數量 900 SETS 1,500SETS 2,000 SETS 每箱尺寸 15"×15"×13" 15"×15"×13" 15"×15"×13" ※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 EXCHANGE Draft No. PD-7988 TAIWAN, APRIL 25, 2025 For XXX At sight of this FIRST of Exchange (SECOND of the same tenor and date being unpaid) Pay to the order of CHANG HWA COMMERCIAL BANK The sum of Value received Drawn under XXX credit No. AJ-58247694 Dated APR. 10, 2025 To POWER DESIGN CO., LTD. 10F., NO.105, SEC.3, BEIXNRD., XINDIAN DIST., NEW TAIPEI CITY 145, TAIWAN COMMERCIAL INVOICE No. PD-7988 Date: APRIL 25, 2025 Invoice of AS FOLLOWS For account and risk of Messrs. XXX Sailing on/about APRIL 25, 2025 Per S.S. From To OSAKA Marks & Nos. Description of Goods Quantity Unit Price Amount XXX GAMING VEDIO CAPTURE DEVICE AS PER SALES CONFIRMATION NO. TC20250118 H699 H728 H779 900 BOXES 1,500 BOXES 2,000 BOXES XXX XXX XXX SAY TOTAL XXX _____________________ COUNTRY OF ORIGIN:TAIWAN ○ ○ ○ ○ ○ ○ ○ ○ POWER DESIGN CO., LTD. XXX SALES MANAGER POWER DESIGN CO., LTD. XXX SALES MANAGER 20000-114303 國貿業務丙級術科測試試題第5頁 / 共5頁 PACKING LIST No. PD-7988 Date: APRIL 25, 2025 Packing List of AS BELOW For account and risk of Messrs. XXX Sailing on/about APRIL 25, 2025 Per S.S. XXX From XXX To OSAKA Packing No. Description of Goods Quantity Net Weight (KGS) Gross Weight (KGS) Measurement (CBM) XXX @50 BOXES 900 BOXES @50 BOXES 1,500 BOXES @50 BOXES 2,000 BOXES XXX XXX XXX vvvvvvvvv XXX vvvvvvvvvvvvv XXX vvvvvvvvv XXX vvvvvvvvvv XXX vvvvvvvvvv Taiwan Marine Transport Corporation SHIPPING ORDER Shipper: Please receive for shipment the under mentioned goods subject to your published regulations and conditions S/O NO. Consignee: XXX Taiwan Marine Transport Corporation 台灣海運股份有限公司 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 EVER Voy. No. 航次 12785 Final destination (On Merchant’s Account And Risk) Place of Receipt 收貨地 Port of Loading 裝貨港 KEELUNG Freight to be: □ Prepaid 預付 □ Collect 到付 Port of Discharge 卸貨港 OSAKA Place of Delivery 交貨地(美國線請註明州別) 領提單處 □台北 □台中 □台中港 □高雄 Marks and Numbers No. of P’kgs or Units Description of Goods (請詳實註明,如僅為”GENERAL MERCHANDISE”恕無法接受) Gross Weight (KGS) Measurement (M3) XXX XXX XXX XXX 櫃型/櫃數 ___X20'/___X40' SERVICE REQUIRED □ FCL/FCL □ LCL/LCL □ FCL/LCL □ LCL/FCL 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。 2.嘜頭及品名如超過十行,請以附表繕打,俾便提單製作。 SAY TOTAL XXX CARTONS ONLY XXX ○ ○ ○ ○ ○ ○ ○ MARKS & NOS. SAY TOTAL XXX XXX COUNTRY OF ORIGIN:TAIWAN

參考解答

  • 信用狀基本分析：通知銀行：TACBTWTPXXX；提示單據期限：裝運日後 21 天內，且不得超過 250531 IN THE COUNTRY OF BENEFICIARY；信用狀種類：Negotiation Credit；付款性質：Usance Credit。
  • 裝運與保險：分批裝運：否。
  • 製單共同欄位：credit_no=AJ-58247694；issue_date=250410；applicant=LIN YANG CO., LTD. 248-2MIKITOJI, MINAMIKU, SAKAI CITY, OSAKA 590-0154, JAPAN；beneficiary=50；latest_shipment=250510。

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