民國115年 第2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,對貨品A 與貨品B 以體積噸計算海運運費的貨物,分別以整櫃 與併櫃運量,核算相關…

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,對貨品A 與貨品B 以體積噸計算海運運費的貨物,分別以整櫃 與併櫃運量,核算相關運費與報價。 產品資料: 貨品 貨品A HEL-2024 貨品B BMG-2026 包裝方式 10 BAGS / CTN 20 SETS / CTN 包裝尺寸 80 × 50 × 60 (cm) 38” × 24”× 18” 採購成本 USD 18 / BAG NTD 960 / SET 運費資料: 運 費 併櫃(CFS) 20 呎整櫃(CY) 40 呎整櫃(CY) USD 100 USD 1,500 USD 2,850 最低裝運量 1 CBM 25 CBM 50 CBM 其他報價資料: 匯率:USD 1=TWD 31.91 利潤率:15% 保險費率:ICC(A) 0.28%、戰爭險0.045%,投保110% 業務費率:11% 注意事項:

  1. (1) 核算要求:計算過程無法整除者,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。
  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、CIFC 以CFR、CIF 為基礎之含佣價。
  3. (3) 計算過程不需列出,直接填入數字答案。貨品A:整櫃方式報價題目答案單位1. 每箱CBM 數○CBM2. 20 呎整櫃報價箱數○CTNS3. 20 呎整櫃CFRC6 報價○USD / BAG
  4. (4) 40 呎整櫃報價運費○USD / BAG5. 40 呎整櫃CIF 報價○USD / BAG貨品B:併櫃方式報價題目答案單位6. 每箱材積○CFT7. 每箱CBM 數○CBM8. 每SET 運費○USD / SET9. FOBC4 報價○USD / SET10. CFRC8 報價○USD / SET出口國進口國主管機關出口商(台灣)開狀銀行(美國)供應商保險公司國內市場主管機關保險公司通知/押匯銀行(台灣)船公司船公司進口商(美國)承攬商/報關行檢驗公證機構海關訂貨驗貨出貨1.招攬交易、信用調查15.裝船通知14. ○報關行/承攬商檢驗公證機構海關指定地點11.出口報關12.×18. ○20.×指定地點13.裝船24.×銷售貨物26.提貨10.貨物進儲指定地點委託報關委託報關檢驗或公證檢驗或公證簽審與許可簽審與許可3′.開狀前投保(FOB,CFR)22.提示提單(B/L)8. ×9. ×2. ×5. 開發、交付信用狀4.申請開狀16.辦理押匯7.○17.×6.×21.進口贖單25.×3. ○23. ○19. ×貿易流程圖四、信用狀分析及製單(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。:Sequence of Total1/140A:Form of Documentary CreditIRREVOCABLE:Documentary Credit Number41101145116831C:Date of Issue24030140E:Applicable RulesUCP LATEST VERSION31D:Date and Place of Expiry24053152D:DC Issuing BankHSBC PARIS FRANCE:ApplicantGREEN TRADING CO., LTD.148 BOULEVARD JOURDAN 75014 PARIS, FRANCE:BeneficiaryANJON FASTENERS INDUSTRIAL CO., LTD.NO.6, LANE 385, KANG YEN RD., GANGSHAN DISTRICT, KAOHSIUNG CITY,TAIWAN32B:Currency Code, AmountUSD23,020.0041D:Available with.....by.....BANK OF TAIWAN BY NEGOTIATION42C:Drafts atAT 60 DAYS AFTER SIGHT FOR 80% OF INVOICE VALUE42A:DraweeISSUING BANK44E:Port of Loading/Airport of DepartureANY TAIWANESE PORT44F:Port of Discharge/Airport of DestinationANTWERP PORT, BELGIUM45A:Description of Goods and/or ServicesWEDGE ANJONEL, DOG POINT COLD FORGING, ZINC PLATED 7uBZ-10x150 60,000 PCS @USD 250.00 / 1000PCSBZ-10x80 40,000 PCS @USD 200.50 / 1000PCSAS PER PROFORMA INVOICE DATED FEB 22, 2024TRADE TERM : CIF ANTWERP (INCOTERMS 2020) ; SHIPPING MARKS:GTC (INTRI)46A:Documents Required1. COMMERCIAL INVOICE IN QUADRUPLICATE INDICATING THAT THE GOODSARE OF TAIWANESE ORIGIN2. 2/3 SET OF CLEAN ON BOARD BILLS OF LADING MADE OUT TO OUR ORDERAND INDICATING WANDER CO., LTD. NO.38 LUKE 3rd ROAD, LUZHU DIST.,KAOHSIUNG CITY, TAIWAN AS SHIPPER MARKED FREIGHT PREPAID ANDNOTIFY APPLICANT AND US3. PACKING LIST IN TRIPLICATE SHOWING NET WEIGHT, GROSS WEIGHT ANDMEASUREMENT4. INSURANCE POLICY OR CERTIFICATE IN DUPLICATE IN NEGOTIABLE FORMFOR 110 PCT OF INVOICE VALUE BLANK ENDORSED COVERING ALL RISKS ASPER INSTITUTE CARGO CLAUSES A, INSTITUTE WAR CLAUSES(CARGO),INSTITUTE STRIKES CLAUSES(CARGO) SHOWING CLAIM PAYABLE INFRANCE AND NAME AND ADDRESS OF INSURANCE AGENT IN FRANCE5. CERTIFICATE OF ORIGIN ISSUED BY TAIWAN COMPETENT AUTHORITY INONE ORIGINAL AND ONE COPY, STATING TAIWAN ORIGIN OF GOODS6. BENEFICIARY’S CERTIFICATE STATING THAT 1 SET OF SHIPPINGDOCUMENTS INCLUDING 1/3 ORIGINAL B/L HAS BEEN SENT TOAPPLICANT47A:Additional Conditions1. ONLY MASTER OCEAN BILL OF LADING IS ACCEPTABLE2. BILL OF LADING ISSUED BY A SUBFORWARDER IS NOT ACCEPTABLE3. A DISCREPANCY FEE FOR EUR75.00 OR EQUIVALENT WILL BE DEDUCTEDFROM THE PAYMENT FOR EACH SET OF DOCUMENTS CONTAININGDISCREPANCIES71B:ChargesALL BANKING CHARGES OUTSIDE FRANCE INCLUDING REIMBURSEMENTCOMMISSION ARE FOR ACCOUNT OF BENEFICIARY:Instructions to Paying/Accepting/Negotiating BankFOR DOCUMENTS FULLY COMPLIED WITH THE TERMS AND CONDITIONS ATMATURITY WE SHALL CREDIT YOU AS PER YOUR INSTRUCTIONS工廠出貨明細資料:※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. LB20240501DATE: MAY 28, 2024EXCHANGE FOR ○AT SIGHT OF THIS FIRST OF EXCHANGE (SECOND OF THE SAMETENOR AND DATE BEING UNPAID) PAY TO THE ORDER OF BANK OF TAIWANTHE SUM OF XXX VALUE RECEIVEDDRAWN UNDER L/C NO. 411011451168DATED: XXXISSUED BY ○TOXXX CO., LTD.MARYANJON FASTENERS INDUSTRIAL CO., LTD.NO.6, LANE 385, KANG YEN RD., GANGSHAN DISTRICT, KAOHSIUNG CITY, TAIWANINVOICENo. LB20240501Date : XXXInvoice of XXXFor account and risk of Messrs XXXShipped Per S.S. ○4 Voy. N571Sailing on or about XXXShipment FromTo XXXMarks & Nos.QuantityDescription of MerchandiseUnit PriceAmountXXX60,000 PCS40,000 PCSXXX PCSvvvvvvvvvvvWEDGE ANJONEL, DOGPOINT COLD FORGING,ZINC PLATED 7uBZ-10x150BZ-10x80USD 250.00 / 1000PCSUSD 200.50 / 1000PCSXXX CO., LTD.MARYXXXXXXUSDXXXvvvvvvvvv型號BZ-10x150BZ-10x80包裝方式5,000 PCS / CTN4,000 PCS / CTN每箱重量N.W. : 22.50 KGS;G.W. : 23.00 KGSN.W. : 28.00 KGS;G.W. :28.50 KGS每箱尺寸40 × 30 × 30 (CM)13” × 15” × 16” (INCH)出貨數量60,000 PCS40,000 PCS○XXX○SAY TOTAL ○○○ANJON FASTENERS INDUSTRIAL CO., LTD.NO.6, LANE 385, KANG YEN RD., GANGSHAN DISTRICT, KAOHSIUNG CITY, TAIWANPACKING LISTNo. LB20240501Date : XXXPacking List of XXXMARKS & NOS.For account and risk of Messrs XXXShipped Per S.S. XXXSailing on or about MAY 25, 2024Shipment From XXXTo XXXPacking No.Description of GoodsQuantityNet WeightGross WeightMeasurementXXXWEDGE ANJONEL, DOGPOINT COLD FORGING,ZINC PLATED 7uBZ-10x150BZ-10x80@5000PCSXXX@[email protected]@[email protected]@28.50KGSXXX○XXX PCSvvvvvvvvvvvXXX KGSvvvvvvvvvXXX KGSVvvvvvvvvvMARYXXX CBMvvvvvvvvvv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)○發票抬頭:統一編號: 提單傳真號碼:Please receive for shipment the undermentioned goods subject to yourpublished regulations and conditions(including those as to liability)S/O NO.51168Consignee: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)25063878,近洋航線請傳(02)25006658。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 LUCKYVoy. No. 航次XXXFinal destination (On Merchant’s Account And Risk)Place of Receipt 收貨地KAOHSIUNGPort of Loading 裝貨地KAOHSIUNGFreight to be:付費方式: □ Prepaid □ CollectPort of Discharge 卸貨港XXXPlace 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/Container No. and Seal No.Quantity andUnitDescription of Goods(請詳實註明,如僅為ȹGENERALMERCHANDISEȹ恕無法接受)Gross Weight(KGS)Measurement(M3)XXXXXXXXXXXX櫃型/櫃數普通櫃:___X20/___X40冷凍櫃:___X20/___X40H Q:___X40超重櫃:___X20貨主自有櫃:__________其他特殊櫃:__________SERVICE 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○TOTAL: XXX CTNSvvvvvvvvvvSAY TOTAL ○XXX CO.,LTD.○○XXXSAY TOTAL XXX○

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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