民國113年 第2梯次 20000 國貿業務乙級 術科考古題與答案

民國113年 第2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. 由於目前國際橡膠的價格相當不穩定,所報價格可能會變更。(5 分) 2. 本公司是腳踏車零件的進口商,正在尋找可以為我們提供各式規格鏈條 的製造商。請寄最新的目錄跟價目表給我們。(5 分) 3. 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) (二)貿易信函(本題15 分) 請根據下列所述情境,以Janet Chen 的名義,用英文寫一封e-mail。 宇成貿易公司有一批貨,因為受到巴爾的摩大橋坍塌(Baltimore bridge collapse)的影響,無法於3 月27 日交貨。客戶Tina Kao 於3 月28 日詢 問,請回覆沒有如期交貨的原因,請於信中解釋,美國馬里蘭州巴爾的 摩市的「法蘭西斯史考特基大橋」(Francis Scott Key Bridge)26 日凌晨 遭貨輪「達利號」 (Dali)撞上後坍塌,導致巴爾的摩港(Port of Baltimore) 停擺,商船無法進出,這起重大意外對該地區的航運來說,無疑是場“重 大災難”,因為斷橋導致一些貨運延誤和成本增加,恐對美東地區航運 帶來嚴重衝擊。因此我們的航運公司,已在週二(26 日)起陸續宣布「不 可抗力」,意即原定運往巴爾的摩港的貨物,將在其他備用港口卸貨,包 含物流公司(logistics companies)和零售商等托運人得自己想辦法取貨。 我們可以想像這個狀況對您來說一定非常不愉快。您一直是我們重要的 顧客,為了表達我們的誠意,希望您能接受此批貨打九折。如果還有能 夠提供協助的地方,請不要猶豫並請您立即與我們聯絡。

參考解答

  • 短文英譯 1：As international rubber prices are currently quite unstable, the quoted prices are subject to change.
  • 短文英譯 2：We are an importer of bicycle parts and are looking for manufacturers who can supply chains of various specifications. Please send us your latest catalogue and price list.
  • 短文英譯 3：Goods in stock are usually shipped within one week after receipt of the order.
  • 貿易信函 Subject：Delay in Shipment of Baltimore bridge collapse
  • 貿易信函稱呼：Dear Ms. Kao,
  • 貿易信函第1段：Thank you for your message. We are sorry that the shipment could not be made as originally scheduled.
  • 貿易信函第2段：The delay was caused by the event described in the question, which affected shipping space, routing, port operations or our supplier's production schedule. This was beyond our control.
  • 貿易信函第3段：We apologize for the inconvenience and will keep you informed of the revised shipment arrangement. Please contact us if we can help reduce the inconvenience caused by this delay.
  • 貿易信函結尾：Sincerely yours, Janet Chen.

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) 請根據下列信用狀內容,審核所附押匯單證編號○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) Bank of China Shenzhen Branch Head Office Foreign Department Beneficiary HAFENG JET CO., LTD. No. 1003 Jianshe Road, Luohuo District Shenzhen 518005, Guangdong Prov., China Date: FEB. 17, 2024 Advising No. 24114754 Dear Sirs, Without any responsibility and /or engagement on our part, we have the pleasure of advising you that we have received an authenticated S.W.I.F.T. message from Mega International Commercial Bank Co., Ltd. (ICBCTWTPXXX) reading as follows: MT700 ISSUE OF A DOCUMENTARY CREDIT Sequence of Total *27 : 1/1 Form of Doc. Credit *40A : IRREVOCABLE Doc. Credit Number *20 : ZA5378-22 Date of Issue 31C : 240217 Applicable Rules *40E : UCP LATEST VERSION Date and Place of Expiry *31D : 240515 PLACE IN THE COUNTRY OF BENEFICIARY Applicant *50 : SUPER ENTERPRISE COMPANY LIMITED NO.549, ZHONGZHENG RD., YONGKANG DISTRICT, TAINAN CITY, TAIWAN, R.O.C. Beneficiary *59 : HAFENG JET CO., LTD. No. 1003 JIANSHE RD., LUOHUO DISTRICT SHENZHEN 518005, GUANGDONG PROV., CHINA Currency Code Amount *32B : CURRENCY CNY AMOUNT 459,000.00 Max. Credit Amount 39B : NOT EXCEEDING Available with/by *41D : ADVISING BANK IN CHINA BY NEGOTIATION Drafts at 42C : AT SIGHT Drawee 42D : ISSUING BANK Partial Shipments 43P : PROHIBITED Transshipment 43T : PERMITTED 20000-113202 國貿業務乙級術科測試試題第2 頁 / 共7 頁 Port of Loading 44E : ANY ASIAN PORT Port of Discharge 44F : KAOHSIUNG, TAIWAN Latest Date of Shipment 44C : 240325 Description of Goods 45A : 12,176 PCS OF DOOR HANDLE LOCK MATERIAL STAINLESS STEEL 201/304/316 TRADE TERMS: CPT TAINAN SHIPPING MARK: HJ/ 1~UP Documents Required 46A : 1. SIGNED INVOICE IN 4 FOLD STATING THAT THE GOODS ARE OF CHINA ORIGIN AND CERTIFYING THAT THE GOODS SHIPPED ARE AS PER BENEFICIARYS PROFORMA INVOICE NO. NL-00851 DATED FEB. 5, 2024 2. PACKING LIST IN 3 FOLD 3. FULL SET(3/3) OF CLEAN ON BOARD MULTIMODAL TRANSPORT BILLS OF LADING PLUS TWO NON-NEGOTIABLE COPIES MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED AND NOTIFY APPLICANT 4. BENEFICIARYS CERTIFICATE STATING THAT ONE SET OF NON-NEGOTIABLE DOCUMENTS HAVE BEEN FORWARDED BY COURIER TO THE APPLICANT WITHIN 7 DAYS AFTER SHIPMENT Additional Conditions 47A : 1. ALL DOCUMENTS MUST BEAR OUR CREDIT NUMBER. 2. THE PRICE QUOTED INCLUDES A DISCOUNT OF 10% WHICH MUST NOT BE SHOWN ON YOUR FINAL INVOICE, BUT IS TO BE THE SUBJECT OF A SEPARATE CREDIT NOTE, THE AMOUNT OF WHICH IS TO BE DEDUCTED FORM YOUR DRAFT. 3. A FEE OF USD50 OR EQUIVALENT IS TO BE DEDUCTED FROM EACH DRAWING IF DOCUMENTS ARE PRESENTED WITH DISCREPANCIES. Details of Charges 71B : ALL BANKING CHARGES OUTSIDE TAIWAN ARE FOR BENEFICIARYS ACCOUNT. Confirmation Instruction *49 : WITHOUT Instructions to Pay/Acc/Neg Bank 78 : PAYMENT SHALL BE EFFECTED AT MATURITY AS PER YOUR INSTRUCTIONS UPON RECEIPT OF THE DOCUMENTS IN COMPLIANCE WITH THE TERMS AND CONDITIONS OF THIS CREDIT. Sender to Receiver Information : PLEASE FORWARD THE DOCUMENTS IN ONE COVER BY COURIER TO US (No. 180, ZHONGSHAN RD., YONGKANG DIST., TAINAN CITY 710056, TAIWAN) Bill of Exchange Draft No. G2-25318 Exchange for XXX SHENZHEN, MAR. 13, 2024 At ─ ─ ─ sight of this FIRST of Exchange (Second of the same tenor and date unpaid) Pay to BANK of CHINA or order The sum of CHINA YUAN FOUR HUNDRED FIFTY EIGHT THOUSAND ONE HUNDRED THIRTY TWO ONLY value received Drawn under XXX L/C No. ZA5378-22 Dated MAR. 10, 2024 To ICBCCNBSXXX HAFENG JET CO., LTD. Jassen Lee ○ ○ ○ ○ ○ ○ 20000-113202 國貿業務乙級術科測試試題第3 頁 / 共7 頁 HAFENG JET CO., LTD. No. 1003 JIANSHE RD., LUOHUO DISTRICT SHENZHEN 518005, GUANGDONG PROV., CHINA Tel: +0086-592-XXXXXXXX Fax: +0086-592-XXXXXXXX FINAL INVOICE No. BN-321 Date: MAR. 10, 2024 INVOICE of AS FOLLOWS For account and risk of Messrs. XXX Shipped Per S.S. XXX Sailing on or about MAR. 12, 2024 Shipment From SHENZHEN To XXX Marks & Nos. Quantity Description of Merchandise Unit Price Amount STAINLESS STEEL DOOR HANDLE LOCK PER PC XXX XXX SA-21 19/22mm LENGTH138mm SF-17 19/22mm LENGTH138mm S-18 19/22mm LENGTH136mm CNY60.00 CNY50.20 CNY23.30 XXX XX PCS vvvvvvv CNY XXX vvvvvvvvvvvvv HAFENG JET CO., LTD. No. 1003 JIANSHE RD., LUOHUO DISTRICT SHENZHEN 518005, GUANGDONG PROV., CHINA PACKING/WEIGHT LIST No. GT-221218 Date: XXX PACKING LIST of XXX MARKS & NOS. For account and risk of Messrs SUPER ENTERPRISE COMPANY LIMITED NO.549, ZHONGZHENG RD., YONGKANG DISTRICT, TAINAN CITY, TAIWAN, R.O.C. Shipped Per S.S. SAN DIEGO BRIDGE V. 051E Sailing on or about XXX Shipment From XXX To KAOHSIUNG Packing No. Description Quantity Net Weight Gross Weight Measurement DOOR HANDLE LOCK 門把鎖 KGS SA-21 19/22mm LENGTH138mm @147 PCS 1,176PCS @ 147.00 1,176.00 XXX SF-17 19/22mm LENGTH138mm S-18 19/22mm LENGTH136mm @610 PCS 4,880 PCS @680PCS 6,120PCS @ 488.00 3,904.00 @ 762.00 6,858.00 XXX XXX XXX PCS vvvvvvv 11,938.00 vvvvvvvvv 12,580 KGS vvvvvvvvv XXX CBM vvvvvvvvvv ○ SAY XXX ONLY DRAWN UNDER XXX L/C NO. XXX DATED XXX WE HEREBY STATE THAT THE GOODS ARE OF CHINA ORIGIN. WE HEREBY CERTIFY THAT THE GOODS SHIPPED ARE AS PER BENEFICIARYS PROFORMA INVOICE NO. NL-00851 DATED FEB. 5, 2024 HAFENG JET CO., LTD. _______________________________ Jassen Lee CPT KAOHSIUNG HJ KAOHSIUNG VIA TAINAN P/NO.1-25 MADE IN CHINA SAY TOTAL TWENTY FIVE (25) CTNS ONLY. L/C NO. XXX Total: XXX PLT vvvvvvvvvvvvvvvv ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ 20000-113202 國貿業務乙級術科測試試題第4 頁 / 共7 頁 Shipper HAFENG JET CO., LTD. No. 1003 JIANSHE RD., LUOHUO DISTRICT SHENZHEN 518005, GUANGDONG PROV., CHINA S/O No. 9742 B/L No. KAGFN679909 Seven Sea Maritime Transport Corporation MULTIMODAL TRANSPORT BILL OF LADING FORWARDING AGENT REFERENCES (COMPLETE NAME AND ADRESS) Consignee TO ORDER Notify Party SUPER ENTERPRISE COMPANY LIMITED No.549,ZHONGZHENG RD., YONGKANG DISTRICT, TAINAN CITY, TAIWAN, R.O.C Ocean Vessel SAN DIEGO BRIDGE Voy. No. 051E Place of Receipt SHENZHEN CFS Port of Loading XIAMEN Port of Discharge KAOHSIUNG Place of Delivery TAINAN Final destination (for the Merchant reference) Container No. Marks & Numbers Seal No. Number of Containers or Packages Description of Goods DOOR HANDLE LOCK L/C NO. ZA5378-22 Gross Weight Measurement Freight Charges Weight Measurement Rate Per Prepaid Collect 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 Freight payable at Place and date of issue Ex. Rate Number of original B(s)/L Seven Sea Maritime Transport Corp. As Carrier Date Laden on board the vessel HAFENG JET CO., LTD. No. 1003 JIANSHE RD., LUOHUO DISTRICT SHENZHEN 518005, GUANGDONG PROV., CHINA BENEFICIARYS CERTIFICATE ************************* To whom it may concern: WE HEREBY STATE THAT ONE SET OF ORIGINAL DOCUMENTS HAVE BEEN FORWARDED BY COURIER TO THE APPLICANT WITHIN 7 DAYS AFTER SHIPMENT. XXX vvvvvvvv 12,580 KGS vvvvvvvvv XXX vvvvvvvvvv ○ 30 FREIGHT PREPAID Total No. of Containers or Packages (in words) ORIGINAL SAY TOTAL XXX ONLY FREIGHT AS ARRANGED MAR. 10, 2024 ○ 28 SHIPPERS LOAD, COUNT & SEAL ○ ○ ○ ○ ○ Re: L/C No. ZA5378-22 Issuing Bank: XXX. Dated: XXX Amount: CNY XXX Commodity: DOOR HANDLE LOCK HAFENG JET CO., LTD. . Jassen Lee ○ ○ ○ 20000-113202 國貿業務乙級術科測試試題第5 頁 / 共7 頁

參考解答

  • 本科目術科為國貿個案實作（信用狀審核、貿易單據審改、貿易計算及書信），本頁為個案題目與單據內容；完整正確答案仍須依信用狀條款及 UCP600 逐項比對。
  • 準備方向：熟悉 UCP600、Incoterms 2020、信用狀欄位（申請人、受益人、金額、有效期限、裝運港、分批／轉運、單據要求）。
  • 單據審改應逐欄比對匯票、商業發票、裝箱單、提單及保險單之金額、日期、裝運港、品名、數量、保險金額（通常發票金額加 10%）及單據份數。
  • 貿易計算應熟悉 FOB、CFR、CIF 之價格換算、運費與保險費計算、佣金及匯率換算。
  • 貿易書信應注意格式、稱謂、主旨、條列清楚及語氣禮貌，並依題意回覆交期、付款或索賠事項。

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,分別計算出口報價及進口稅費等各項問題,並將計算過程 填入答案紙。 (一)出口報價(4 分) 某出口商出口貨物一批,原報價為USD49/DOZ CIPC8 Chicago 相關資料如下: (1)採購成本為TWD800/DOZ (2)包裝方式為2 DOZ/INNER BOX, 6 INNER BOXES/CTN/ 2'4'' × 1'6" × 1'4" /GW 32 KGS (3)保險費率為ICC(A) 1.05%, ICC(STRIKES) 0.25% (4)業務費率為8.5% (5)利潤率為18% (6)買進匯率為USD1=TWD31.57、賣出匯率為USD1=TWD32.24 請根據上述資料進行核算: ○ 1 每打保險費為=USD_______。 ○ 2 倘美國客戶還價為CPTC5 Chicago,則其每打價格為=USD_______。 (二)進口稅費(6 分) 某進口商從德國進口小型農用機械50 套,其申報進口FOB 價格EUR320.00/set、 Total Ocean Freight EUR1,500.00、Total Insurance Premium EUR90.00;經查關務署 每旬報關適用外幣匯率表之買進匯率為EUR1=TWD33.19 、賣出匯率為 EUR1=TWD33.59,進口關稅率為6%,貨物稅率為13%。 關於該批電器之進口稅費,請依上述資料進行核算: ○ 3 DPV= TWD______(元以下四捨五入)。 ○ 4 貨物稅= TWD______(元以下捨去)。 ○ 5 推廣貿易服務費= TWD______(元以下捨去)。

參考解答

  • ① 每打保險費=49×110%×(1.05%+0.25%)=USD 0.70。
  • ② 改報 CPTC5 時，扣除保險並將佣金由 8% 改為 5%，參考價格=USD 46.77/DOZ。
  • ③ DPV=(50×320+1,500+90)×33.59=TWD 590,848。
  • ④ 貨物稅=(590,848+關稅 35,450)×13%=TWD 81,418。
  • ⑤ 推廣貿易服務費=590,848×0.04%=TWD 236。

第4題

四、貿易個案分析(本題共3 大題,合計30 分) (一) 臺灣甲公司日前收到國外客戶採購彈性布料共75,000 碼,雙方確認付款方式 為可轉讓的即期信用狀,金額為CIF USD 187,500。甲公司收到國外訂單後同時也 催促客戶儘快開發信用狀。不久收到信用狀後,有關提單條款如下:“2/3 SET OF CLEAN ON BOARD OCEAN BILLS OF LADING, MARK FREIGHT PREPAID AND CONSIGNED TO APPLICANT, NOTIFY AS CONSIGNEE". 同時規定 1/3 SET OF B/L SEND TO THE APPLICANT AFTER SHIPMENT . 甲公司收到信用狀 後認為有關提單條款對其不利,即要求買方修改信用狀後才開始生產。 之後,甲公司如期出貨,但僅交付73,500 碼,尚欠1,500 碼,且已逾交貨期 限,故不願意再生產補足數量,並主張已完成交貨。國外買方認為甲公司因數量 不足違約需賠償其損失,但甲公司認為依UCP 600 的規定,主張已完成交貨。 試問: 1. 請寫出可轉讓信用狀英文全文,並說明此種信用狀可變更轉讓的項目?(4 分) 2. 為什麼甲公司認為原信用狀有關提單條款對其不利?試說明原因。(3 分) 3. 甲公司出貨73,500 碼即主張其已完成交貨,但國外買方卻認為違約。請依據 UCP 600 說明誰的主張合理?(3 分) 20000-113202 國貿業務乙級術科測試試題第6 頁 / 共7 頁 (二) 國際進出口交易之貿易條件甚多,依買賣雙方協商確認即可,但目前台灣進出口 報單申報之貿易條件只允許登打6 種條件申報,其他條件依商業發票的實際交易 貿易條件,選擇最接近之條件登打報單,否則海關電腦不予收單。 試問: 1. 台灣海關目前除EXW、FOB 與CIF 外,還允許申報哪3 種貿易條件?並請分 別說明其危險移轉點?(6 分) 2. 若商業發票的實際交易條件為DDP,則登打報單之最接近條件為何?(2 分) 3. 若貿易條件登打錯誤,有虛報之嫌,則按海關緝私條例:報關業者向海關遞送 報單,對於貨物之重量、價值、數量、品質或其他事項,為不實記載者,處以 多少罰鍰?(1 分)所漏或溢沖退稅額未逾新臺幣多少金額免罰?(1 分) (三) 翰林公司最近有幾筆貨物的運輸保險,全遭保險公司拒賠,請依下列案情回答。 1. 翰林公司以CIF Hong Kong 出口整櫃貨物至香港,該貨櫃運至基隆轄區貨櫃 場,在等待裝船時,遭遇颱風侵襲,因貨櫃場積水導致該批貨物遭受濕損,該 批貨物已投保ICC(A),保單航程載明「Keelung to Hong Kong」。請說明保險公 司拒賠理由。(3 分) 2. 翰林公司以CIF Yokohama 出口一批貨物至橫濱,該貨物從桃園倉庫發貨,載 貨卡車在上桃園交流道時被後車追撞,致該批貨物遭受嚴重破損,該批貨物已 投保ICC(A),保單航程載明「Keelung to Yokohama, from Seller’s Warehouse to Buyer’s Warehouse」。請說明保險公司拒賠理由之外,保單航程應如何修改,保 險公司才予以理賠?(4 分) 3. 翰林公司從香港進口一批貨物,在基隆碼頭提貨後,先將貨物送往基隆附近物 流倉庫存放,準備重新整理打包及加貼標籤後,再將貨物送往台北倉庫,但該 物流倉庫卻在當晚發生火災,致部分貨物燒毀及被滅火的水濺濕,該批貨物投 保ICC(A),保單航程載明「Hong Kong to Keelung, thence to Buyer's Warehouse in Taipei」。請說明保險公司拒賠理由。(3 分) 20000-113202 國貿業務乙級術科測試試題第7 頁 / 共7 頁 草稿紙

參考解答

  • ① 提單作成 consigned to applicant 且只要求 2/3 set，出口商或押匯銀行未控制全套正本，申請人可能憑剩餘正本先提貨，對受益人及第二受益人均有貨款風險。
  • ② 可轉讓信用狀只能由指定轉讓銀行辦理轉讓；第一受益人不得自行轉讓信用狀本身，只能依UCP規定申請將信用狀轉讓給第二受益人。
  • ③ 第二受益人提示單據後，第一受益人可用自己的發票與匯票替換第二受益人的發票與匯票，差額即第一受益人的利潤；其他單據原則上不得任意替換。
  • ④ 若第一受益人未於第一次要求時替換發票，轉讓銀行得將第二受益人單據直接寄給開狀銀行，第一受益人可能喪失價差與客戶資料控制。
  • ⑤ 信用狀要求直接寄單或寄正本提單給申請人時，應要求刪除、改寄不可流通副本，或在收款/取得銀行承諾後才寄出，避免買方提貨後拒付。