民國115年 第1梯次 20000 國貿業務乙級 術科考古題與答案

民國115年 第1梯次 20000 國貿業務乙級 術科歷屆試題與官方答案與參考解答，共 4 題可線上瀏覽，適合查詢考古題、題庫與解答。

題目與答案

第1題

一、貿易函電(本題共2 大題,合計30 分) (一)請將下列短文譯成英文(本題共3 小題,合計15 分) 1. 庫存的貨品通常在收到訂單後一個禮拜之內即會寄出。(5 分) 2. 若價格具有競爭力,貴公司的優質產品在台灣前景看好。(5 分) 3. 在檢查這批貨時,我們發現少了三箱,並且有些貨物嚴重受損。(5 分) (二)貿易信函(本題15 分) 一週前買方Sherry Wen 請賣方Best Computer 公司Jason Su 針對T-666 平板電 腦重新報價。 Jason Su 回覆商品相關交易條件,並提出可以給這筆訂單九五折優惠或是以一 年分期付款。 然而買方Sherry Wen 表示除了價格外,其他交易條件皆能接受。因為關稅因素 使得進口成本上升,九五折的報價仍然太貴,所以選擇以一年分期付款。為了 不延遲到貨,我方將儘快正式下單。。 請根據上述情境,以買方Sherry Wen 的名義,用英文寫一封e-mail。

參考解答

  • 短文英譯 1：Goods in stock are usually shipped within one week after receipt of the order.
  • 短文英譯 2：If the price is competitive, there should be a promising market in Taiwan for your quality products.
  • 短文英譯 3：Upon inspecting this shipment, we found that three cases were missing and that some goods were badly damaged.
  • 貿易信函 Subject：Order for T-666 Tablet Computers
  • 貿易信函稱呼：Dear Mr. Su,
  • 貿易信函第1段：Thank you for your revised quotation for the T-666 tablet computers.
  • 貿易信函第2段：We can accept all the terms except the price. Because the tariff has increased our import cost, even the 5% discount is still too high for us.
  • 貿易信函第3段：We therefore prefer your proposal of paying by twelve monthly installments. To avoid any delay in delivery, we will place our official order as soon as possible.
  • 貿易信函結尾：Sincerely yours, Sherry Wen.

第2題

二、貿易單據審改 (本題共10 小題,每小題3 分,合計30 分) 請根據所附之信用狀內容,審核匯票、商業發票、裝箱單、提單、保險單、 受益人證明書及產地證明書之編號○1○2○3...內容,並將錯誤之編號及正確答 案寫在答案紙。(每題錯誤編號1 分及正確答案2 分) ........ ...........................................Message Header.......................................................... Swift Output : FIN 700 Issue of a Documentary Credit Sender : HNBKVNVX HUA NAN COMMERCIAL BANK - HO CHI MINH CITY BRANCH HO CHI MINH CITY, VN Receiver : HNBKTWTPXXX HUA NAN COMMERCIAL BANK, LTD. - KAOHSIUNG BRANCH KAOHSIUNG CITY, TAIWAN .....................................................Message Text.................................................... Sequence of Total *27 : 1/1 Form of Doc. Credit *40A : IRREVOCABLE Doc. Credit Number *20 : HUA8742ILS288621 Date of Issue Date and Place of Expiry 31C 31D : : 250814 251111 IN TAIWAN Applicable Rules *40E : UCP LATEST VERSION Applicant *50 : VGOOD COMPANY LIMITED NO.602, NGUYEN TRI PHUONG ST., DIST.15, HO CHI MINH CITY, VIETNAM Beneficiary *59 : KWELL COMPANY LIMITED NO.800, XINGUANG RD., QIANZHEN DIST., KAOHSIUNG CITY, TAIWAN Currency Code Amount *32B : USD33,360.00 Available with/by *41D : ANY BANK BY NEGOTIATION Drafts at..... 42C : AT SIGHT FOR FULL INVOICE VALUE Drawee 42D : ISSUING BANK Partial Shipments 43P : ALLOWED Transshipment 43T : ALLOWED Port of Loading 44E : ANY PORT IN TAIWAN Port of Discharge 44F : ANY PORT IN VIETNAM Description of Goods 45A :+ COMMODITY : 1,200 KGM OF SCREW + TRADE TERMS : CIF (INCOTERMS 2020) + MAIN MARKS:VG (IN REC ) Documents Required 46A :1. SIGNED AND DATED COMMERCIAL INVOICE IN 2 ORIGINALS INDICATING S/C NO. AA-220315 2. 3/3 SET OF ORIGINAL CLEAN SHIPPED ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF ISSUING BANK, MARKED〝FREIGHT PREPAID〞AND NOTIFY APPLICANT AND AMUDER SHIPPING LTD (5nd Floor, Dine Building, Dinhle Str., District 5, Ho Chi Minh City, Vietnam TEL: 84-56 888518) 3. INSURANCE POLICY OR CERTIFICATE IN FULL SET FOR NOT LESS THAN THE CIF VALUE PLUS 15 PCT, BLANK ENDORSED, SHOWING CLAIM PAYABLE AT DESTINATION BY AN AGENT IN VIETNAM COVERING RISKS UNDER THE INSTITUTE CARGO CLAUSES (A) AND INSTITUTE CARGO CLAUSES (SR&CC) 4. PACKING LIST IN 3 ORIGINALS 5. CERTIFICATE OF ORIGIN IN 1 ORIGINAL ISSUED BY TAIWAN CHAMBER OF COMMERCE Additional Conditions 47A :1. ACCEPT THE SAMPLE FOR FREE OF CHARGE 2. ALL DRAFT(S) AND DOCUMENTS MUST INDICATE L/C NUMBER 3. ALL INVOICES MUST INDICATE H.S. CODE 7318.15 4. SHIPMENT DATE PRIOR TO L/C ISSUING DATE IS NOT ACCEPTABLE 5. NEUTRAL PACKING LIST IS ACCEPTABLE Details of Charges 71B :ALL BANKING CHARGES OUTSIDE VIETNAM AND HANDLING FEE ARE FOR BENEFICIARY'S ACCOUNT Period for Presentation 48 :ALL DOCUMENTS TO BE PRESENTED WITHIN 07 DAYS AFTER SHIPMENT DATE BUT WITHIN THE VALIDITY OF L/C Confirmation Instructions *49 :WITHOUT .................................................Message trailer........................................................ Bill of Exchange Draft No. VG-8753 Exchange for XXX Kaohsiung City, XXX At ===== sight of this FIRST of Exchange (SECOND being unpaid) Pay to the order of HUA NAN COMMERCIAL BANK, LTD. The sum of XXX value received Drawn under L/C No. HUA8742ILS288621 Dated AUG. 14, 2025 Issued by XXX To HUA NAN COMMERCIAL BANK KWELL CO., LTD . GRORIA CHEN ○ ○ ○ ○ KWELL COMPANY LIMITED NO.800, XINGUANG RD., QIANZHEN DIST. KAOHSIUNG CITY, TAIWAN Tel: +886-7-5597xxxx Fax: +886-7-5587xxxx INVOICE No. VG-8753 Date: OCT. 14, 2025 Invoice of 1,200 KGM OF SCREW For account and risk of Messrs. VGOOD COMPANY LIMITED NO.602, NGUYEN TRI PHUONG ST., DIST. 15, HO CHI MINH CITY, VIETNAM Shipped Per S.S. XXX Sailing on or about XXX Shipment From TAIWAN To VIETNAM Marks & Nos. Description of Goods Quantity Unit Price Amount AIN678 4.8 ZP USD26.3/KGM AIN678 5.8 ZP AIN678 6.8 HD XXX XXX vvvvv USD29.3/KGM USD0.00/KGM XXX USD30,730.00 vvvvvvvvvvvv KWELL COMPANY LIMITED NO.800, XINGUANG RD., QIANZHEN DIST. KAOHSIUNG CITY, TAIWAN Tel: +886-7-5597xxxx Fax: +886-7-5587xxxx PACKING LIST No. VG-8753 Date: OCT. 14, 2025 Packing List of XXX MARKS & NOS. For account and risk of Messrs XXX XXX Shipped Per S.S. XXX Sailing on or about OCT. 14, 2025 Shipment From XXX To XXX Packing No. Description Quantity Gross Weight Measurement SCREW 1-50 AIN678 4.8 ZP @10 KGM 500 KGM 51-100 AIN678 5.8 ZP AIN678 6.8 HD @12 KGM 600 KGM @8 KGM 80 KGM XXX XXX XXX vvvvvvvv XXX vvvvvvvvv XXX vvvvvvv XXX vvvvvvvv XXX SAY TOTAL XXX L/C NO. HUA8742ILS288621 DATED AUG. 14, 2025 H.S. CODE 7318.15 KWELL CO., LTD. GRORIA CHEN VG (IN REC ) VIETNAM P/I NO. AA-220315 C/NO.1-100 MADE IN TAIWAN THE GOODS ARE OF TAIWAN ORIGIN CIF (INCOTERMS 2010) SCREW SAY TOTAL XXX L/C NO. XXX KWELL CO., LTD. GRORIA CHEN AS PER S/C NO. AA-220315 ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ Shipper KWELL CO., LTD. S/O No. 87421 B/L No. KIDE010631678900 EVERGREEN LINE BILL OF LADING Forwarding Agent References (Complete Name And Address) Consignee XXX Notify Party VGOOD COMPANY LIMITED NO.602, NGUYEN TRI PHUONG ST., DIST.15 HO CHI MINH CITY, VIETNAM Pre-carriage by Place of Receipt Ocean Vessel Voy. No. EVER BASIS XXX Port of Loading XXX Port of Discharge XXX Place of Delivery Final destination (for the Merchant reference) Container No.And Seal No. Marks & Nos. XXX Number of Containers or Packages Description of Goods SCREW Gross Weight Kgs/lbs Measurement M3/cbm Freight Weight Measurement Rate Per Prepaid Collect CHARGES Carrier’s Reference TOTAL Service Type of Goods RCV DELY 1.CY 2.CFS 3.DOOR 1.CY 2.CFS 3.DOOR 1.ORD 2.REEF 3.DANG Freight prepaid at XXX Freight payable at Place and date of issue OCT. 14, 2025 Ex. Rate Number of original B(s)/L THREE (3) EVERGREEN LINE AS CARRIER Date Laden on board the vessel 富邦產物保險股份有限公司 Fubon Insurance Co., LIMITED 財政部核發營業執照號碼: 台保字第030 號 HEAD OFFICE: 237 CHIE KUO SOUTH ROAD, SEC.1, TAIPEI, TAIWAN, R.O.C. TELEPHONE: 90202706-7890 FAX: (02)2704-2915 MARINE CARGO POLICY ORIGINAL POLICY NO.43M5M-00074230 ASSURED CLAIM, IF ANY, PAYABLE AT KWELL CO., LTD VIETNAM IN CURRENCY OF USD INVOICE NO. VG-8753 CLAIM AGENT: L/C NO. HUA8742ILS288621 DATED AUG. 14, 2025 NEAREST LLOYD′S AGENT AMOUNT INSURED XXX WHEN PRESENTING CLAIM ALL SAY U.S. DOLLARS XXX ONLY OF THE CONCERNED DOCUMENTS SHOULD BE WRITTEN IN OR TRANSLATED INTO ENGLISH. SHIP OR VESSEL EVER BASIS V.1103-056B SAILING ON/OR ABOUT OCT. 14, 2025 FROM XXX TO XXX SUBJECT-MATTER INSURED (WARRANTED ALL BRAND-NEW UNLESS OTHERWISE SPECIFIED) SCREW CONDITIONS SUBJECT TO THE FOLLOWING CLAUSES AS ATTACHED HERETO Institute Radioactive Contamination Exclusion Clause Computer Millennium Clause (cargo) -With Named Peril Extension (JC 98/024) Termination of Transit Clause (Terrorism) Institute Classification Clause Cargo ISM Endorsement INSTITUTE CARGO CLAUSES (A) Marks and Numbers as per INVOICE NO. specified above. Valued at the same AMOUNT INSURED SIGNED IN KAOHSIUNG ON OCT. 13, 2025 NUMBERS OF POLICIES ISSUED IN DUPLICATE INSTITUTE REPLACEMENT CLAUSE(APPLYING TO MACHINERY). In the event of loss of or damage to any part or parts of an insured machine caused by a peril covered by the Policy, the sum recoverable shall not exceed the cost of replacement or repair of such part or parts plus charges for forwarding and refitting, if incurred, but excluding duty unless the full duty is included in the amount insured, in which case loss, if any, sustained by payment of additional duty shall also be recoverable. This insurance does not cover any loss or damage to the property which at the time of the happening of such loss or damage is insured by or would but for the existence of the Policy be insured by any fire or other insurance policy or policies except in respect of any excess beyond the amount which would have been payable under the fire or other insurance policy or policies had this insurance not been effected. Notwithstanding anything contained herein or attached hereto to the country. This insurance is understood and agreed to be subject to English law and practice only as to liability for and settlement of any and all claims. We, FUBON INSURANCE COMPANY LIMITED, hereby agree in consideration of the payment to us by or on behalf of the Assured of the Premium as arranged to insure against loss damage liability or expense to the extent and in the manner herein provided. In witness whereof, I the undersigned of FUBON INSURANCE COMPANY LIMITED, on behalf of the said Company have subscribed My Name in the place specified as above to the policies, the issued numbers thereof being specified as above, of the same tenor and date, one of which being accomplished, the others to be void, as of the date specified as above. CO-INSURANCE CLAUSE (applicable in case of Co-Insurance) It is hereby understood and agreed that the Policy is issued by FUBON INSURANCE COMPANY LIMITED, on behalf of the co-insurance who, liable for their respective subscription specified in this Policy. Warranted shipped under deck unless otherwise specified or containerized shipment. In the event of loss or damage which may involve a claim under the insurance, no claim shall be paid unless immediate notice of such loss or damage has been given to and a Survey Report obtained from this Company’s Office or Agents specified in this Policy. In case of loss or damage, please refer to the ‘IMPORTANT’ clause printed on the attached hereto and please observe in compliance therewith. For FUBON INSURANCE COMPANY LIMITED Not Valid unless countersigned by President AS ARRANGED OCT. 14, 2025 Total No. of Containers or Pkges: SAY TOTAL XXX CTNS ONLY. XXX CTNS 〝FREIGHT PREPAID〞 L/C NO. HUA8742ILS288621 DATED AUG. 14, 2025 XXX XXX ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○

參考解答

  • ① 正確答案：AT SIGHT。
  • ④ 正確答案：HUA NAN COMMERCIAL BANK - HO CHI MINH CITY BRANCH。
  • ⑩ 正確答案：CIF (INCOTERMS 2020)。
  • ⑪ 正確答案：USD33,360.00。
  • ⑰ 正確答案：AIN678 6.8 HD 之數量應改為 100 KGM，裝箱單合計 1,200 KGM。
  • ⑳ 正確答案：Notify Party 應列 VGOOD COMPANY LIMITED 及 AMUDER SHIPPING LTD (5nd Floor, Dine Building, Dinhle Str., District 5, Ho Chi Minh City, Vietnam TEL: 84-56 888518)。
  • ㉑ 正確答案：EVER BASIS V.1103-056B。
  • ㉔ 正確答案：KAOHSIUNG, OCT. 14, 2025。
  • ㉜ 正確答案：INSTITUTE CARGO CLAUSES (A) AND INSTITUTE CARGO CLAUSES (SR&CC)。
  • ㊱ 正確答案：TAIWAN CHAMBER OF COMMERCE。

第3題

三、進出口價格核算 (本題共5 小題,每小題2 分,合計10 分) 請根據下列資料,分別計算保險費、賠償金額及進口稅費等各項問題,並將正確答 案填入答案紙。 (一)保險費及賠償金額(4 分) 甲公司出口一批貨物,總淨重為4,600 kgs,總毛重為4,900 kgs,貿易條件為 CIF Osaka USD20.68/kg,投保時以ICC(A)投保並加保破損險,其保險費率分 別為0.15%和0.0385%。 請依上述資料回答下列問題: ○ 1 甲公司應支付保險費為USD ______。(2 分) ○ 2 若保險單上註明〝5% Franchise〞,當貨物損失金額達USD5,000 時, 則 保險公司應賠償金額為USD ______。(2 分) (二)進口稅費 (6 分) T 公司自越南進口一批不銹鋼冷軋鋼品,申報進口價值 FOB HO CHI MINH USD100,000、Ocean Freight USD3,200、Insurance Premium USD500,經查關務 署報關適用外幣匯率表之「賣出」匯率為USD1=TWD30.72、「買入」匯率為 USD1=TWD30.62,但目前已有業者針對越南進口的不銹鋼冷軋鋼品申請反傾 銷調查,原因為「量增價跌」且有傾銷行為。如果反傾銷調查成立,財政部關 務署會對這些特定鋼品課徵20.15%的反傾銷稅。(台灣目前鋼鐵產品是零關稅 也不對鋼材徵收貨物稅) 請依上述資料核算: ○ 3 DPV= TWD ______。(2 分) ○ 4 反傾銷稅= TWD ______。(2 分) ○ 5 營業稅= TWD ______。(2 分) Exporter's name and Address KWELL CO., LTD. NO.800, XINGUANG RD., QIANZHEN DIST., KAOHSIUNG CITY, TAIWAN Certificate No. CERTIFICATE OF ORIGIN (Issued in Taiwan) ORIGINAL Importer's name and Address VGOOD COMPANY LIMITED NO. 602, NGUYEN TRI PHUONG ST. DIST.15, HO CHI MINH CITY VIETNAM Shipped on Board OCT. 14, 2025 Vessel No. EVER BASIS V.1103-056B Port of Loading KAOHSIUNG Port of Discharge HO CHI MINH Country of Destination VIETNAM L/C NO. XXX Description of Goods Packing Marks and Numbers Quantity/Unit SCREW XXX This certificate shall be considered null and void in case of alteration Certification IT IS HEREBY CERTIFIED THAT THE GOODS DESCRIBED IN THIS CERTIFICATE ORIGINATE IN TAIWAN. KWELL CO., LTD. GRORIA CHEN XXX ○ ○ ○

參考解答

  • ① 保險費：CIF=95,128.00，投保金額=CIF×110%=104,640.80，保險費=104,640.80×(0.15%+0.0385%)=USD 197.25。
  • ② Franchise 門檻=104,640.80×5%=USD 5,232.04；損失 USD5,000 未達門檻，賠償金額為 USD 0。
  • ③ DPV=(100,000+3,200+500)×30.72=TWD 3,185,664。
  • ④ 反傾銷稅=3,185,664×20.15%=TWD 641,911。
  • ⑤ 營業稅=(3,185,664+641,911)×5%=TWD 191,378。

第4題

四、 貿易個案分析(本題共3 大題,合計30 分) (一) 旺達公司將貨物A、貨物B 分別出售給 POWER-A 公司及 POWER-B 公司, 其貿易條件均為CIF;旺達公司也將貨物C 出售給POWER-C 公司,其貿易條件為 DDP。 貨物搭載的貨輪於114 年9 月18 日21 時6 分自高雄港發航,目的港為香港, 航程途中於19 日上午大約9 時55 分發生火災事故,於下午3 時左右控制火勢,但 是上述所提到的3 筆貨物皆受損。貨輪並於19 日20 時48 分抵達香港外海下錨。 貨物因此次火災遭受損害,向保險公司提出理賠並獲得賠償,保險公司出具的 收據中有載明「... , in regard to such loss , and transfer all our rights title and interest in the said goods to the above mentioned insurance company , ... 」(中譯:...關於上開損 害,且轉讓本公司就上開貨損之一切權利及利益給上述的保險公司... )。請問: 1. 旺達公司、POWER-A、POWER-B、POWER-C 四家公司,請問誰對於受損貨 物A、貨物B、貨物C 具有保險利益?並說明理由。(4 分) 2. 根據保險公司所出具的收據,請問獲理賠的公司、保險公司,船公司三者的保 險理賠關係為何?(2 分) 3. 若主張船公司未盡貨輪於發航前及發航時有安全航行能力之義務,請問是否合 理?(2 分) (二) 開狀申請人A 公司開出信用狀給B 出口商,信用狀規定” The certificates of inspection would be issued and signed by authorized the applicant of L/C before shipment of cargo, which the signature will be inspected by issuing bank.“,並要求 Telex Release 貨交給香港C 公司William 安排的運送承攬公司,出口商出貨遲遲 等不到A 公司派人驗貨簽具證明,因信用狀有效期限即將到期,因此電詢買 方,請買方修改信用狀檢驗證明免由買方代表簽具,買方同意,因此B 公司随即 出貨並備妥單據辦理押匯寄單,卻遭開狀銀行以文件缺A 公司手簽檢驗證明而拒 付,而貨物已被香港運送承攬公司提領並轉運。 請問: 1. 買方已同意免由買方代表簽具檢驗證明,開狀銀行拒付是否有理,請說明? (3 分) 2. 何謂Telex Release?對出口商有何風險及其應對方式?(4 分) 3. 上述信用狀規定俗稱為有陷阱之軟條款,請說明?出口商應如何因應? (5 分) (三) 台灣出口商A 公司主要生產精密機械零件,近日接獲來自巴西新客戶B 進口 商的一筆價值20 萬美元的訂單。雙方對於支付方式尚未達成共識:進口商主張由 於資金周轉與巴西當地通關流程較長,希望採用 D/A 60 days after sight,以便先提 貨銷售,待60 天後資金回籠再行支付。出口商雖然希望爭取這筆訂單,但對巴西 目前的經濟波動感到憂慮,內部財務部門建議至少應要求 D/P 60 days after sight。 假設目前該批貨物海運航程約為 40 天。請針對以上背景,回答下列問題: 1. 請解釋「D/P 60 days」與「D/A 60 days」在單據交付(Release of Documents) 上的關鍵差異。若進口商在貨物抵達港口時急需提貨,哪一種方式對出口商的 「貨權保障」較高?為什麼?(3 分) 2. 在託收方式下,若進口商於 60 天到期後因財務危機拒絕付款,代收銀行 (Collecting Bank)是否負有賠償出口商損失的責任?請比較這兩種方式下, 出口商面臨進口商「惡意違約」時的風險程度。(4 分) 3. 對出口商而言,哪一種方式在實務上較容易獲得銀行的融資貼現支持?其原因 為何?(3 分)

參考解答

  • D/P 60 days：進口商須於遠期匯票到期付款後，代收銀行才交付單據；D/A 60 days：進口商承兌遠期匯票後即可取得單據。就貨權保障而言，D/P 較高，因付款前單據仍受控制。
  • 託收項下銀行原則上僅依 URC/託收指示處理單據，不保證買方付款；若買方到期拒付，代收銀行通常不負賠償責任。D/A 因買方可先取單提貨，惡意違約風險高於 D/P。
  • D/P 遠期通常較 D/A 容易取得銀行融資或貼現支持，因單據及貨權控制較完整；D/A 融資主要取決於買方信用與出口商授信條件。
  • 信用狀交易採文件獨立原則；買方口頭或電郵同意不能取代信用狀修改。未經開狀銀行正式 amendment 刪除買方簽署檢驗證明條款，開狀銀行以缺文件拒付有理由。
  • Telex Release 是承運人於裝港收回正本提單後，以電放通知目的港放貨。出口商風險是買方或指定承攬人可快速提貨而貨款未必收回；應先收款、取得有效信用狀或保留單據控制後再同意電放。
  • 軟條款是使受益人是否能提示相符單據受買方或開狀申請人控制的條款。出口商應要求刪除或改為客觀第三方文件，並在收到正式信用狀修改後才出貨。
  • 保險利益參考：CIF 交易於裝船後風險通常移轉給買方，因此貨物 A、B 原則上由 POWER-A、POWER-B 對受損貨物具有保險利益；DDP 交易賣方負擔至目的地交貨前風險，因此貨物 C 原則上由旺達公司具有保險利益。
  • 保險公司賠付後，依代位求償取得被保險人對造成損害第三人之請求權；獲理賠公司轉讓權利，保險公司可在賠付範圍內向船公司求償。
  • 主張船公司未盡適航義務須證明船舶於發航前或發航時欠缺安全航行能力，且承運人未盡合理注意。單純航程中發生火災，不當然等於船舶不適航。