民國113年 第1梯次 20000 國貿業務乙級 術科考古題與答案

民國113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. 為回覆貴公司12 月6 日的詢價,本公司很榮幸寄上E168 腳踏車零件的逐 項估價。(4 分) 2. 若您能提供具有競爭力的報價並保證在接獲訂單六週內交貨,我們打算下 鉅額訂單。(5 分) 3. 如我們所附上的公證報告所示,在所訂購的500 個玻璃瓶中,150 個已完 全破裂,100 個有裂痕。(6 分) (二)貿易信函(本題15 分) 東洋貿易公司有一批貨品,因為受到紅海危機(Red Sea Crisis)的影響,無 法於1 月12 日準時交貨。客戶Amber Lin 於1 月15 日詢問。 請根據上述情境,以Lisa Wang 的名義,用英文寫一封e-mail,回覆沒有如 期交貨的原因。請於信中解釋,如果要讓船隻走紅海航線,就要冒著遭受葉 門胡塞武裝(Yemen's Houthis)襲擊的風險,並承擔大幅上漲的保險費。或 者可以繞道非洲,不論走任何方向,航程都增加10 天,而且海運費也大幅 增加。例如:40 呎櫃即期運費(Spot Rate)突破4,000 美元,1 個月以來狂 飆173%。 再跟客戶說明對方長久以來一直是我們很重視的客戶,並為延誤交貨這件 事所造成的不便向客戶致歉。如果還有能夠提供協助的地方,以減少這件事 所造成的不便,歡迎來電與我們聯絡:313-972-3688。

參考解答

  • 短文英譯 1：In reply to your inquiry of December 6, we are pleased to send you our itemized quotation for E168 bicycle parts.
  • 短文英譯 2：If you can offer us a competitive quotation and guarantee delivery within six weeks after receipt of our order, we intend to place a large order with you.
  • 短文英譯 3：As shown in the survey report enclosed, of the 500 glass bottles ordered, 150 were completely broken and 100 were cracked.
  • 貿易信函 Subject：Delay in Shipment of Red Sea Crisis
  • 貿易信函稱呼：Dear Ms. Lin,
  • 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, Lisa Wang.

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) -----------------------------------------------------Message Header----------------------------------------------------- Swift Output:FIN 700 Issue of a Documentary Credit Sender :CIBBMYKLAXXX CIMB BANK BERHAD KUALA LUMPUR Receiver :CCBCTWTPXXX CHANG HWA COMMERCIAL BANK, HSI-NEIHU BRANCH ------------------------------------------------------Message Text ------------------------------------------------------ Sequence of Total *27 : 1/1 Form of Doc. Credit *40A : IRREVOCABLE Date of Issue 31C : 230317 Date and Place of Expiry 31D : 230630 IN TAIWAN Applicable Rules *40E : UCP LATEST VERSION Applicant *50 : TRIDENT INNOVATIONS SDN BHD NO.51 JALAN NAUTIKA B U20/B SEKSYEN U20 PUSAT KOMERSIAL TSB 40160 SHAH ALAM, SELANGOR MALAYSIA Beneficiary *59 : YUAN CHANG CO., LTD. 8F, NO.15, LN. 360, SEC.1, NEIHU RD., TAIPEI, TAIWAN Currency Code Amount *32B : USD63,282.00 Available with/by *41D : ANY BANK BY NEGOTIATION Drafts at..... 42C : 30 DAYS FROM B/L DATE FOR FULL INVOICE VALUE Drawee 42D : ISSUING BANK Partial Shipments 43P : PERMITTED Transshipment 43T : PERMITTED Port of Loading 44E : ANY PORT IN TAIWAN Port of Discharge 44F : ANY PORT IN MALAYSIA Latest Date of Shipment 44C : 230620 Description of Goods 45A : 3,300 PCS OF LASER POINTER PEN AS PER P/I NO. 230310 DATED MAR. 10, 2023 TRADE TERMS:CIF ANY PORT IN MALAYSIA INCOTERMS 2020 MAIN MARKS:INVOICE NO. 20000-113201 國貿業務乙級試題第2 頁 / 共7 頁 Documents Required 46A : 1. COMMERCIAL INVOICE IN DUPLICATE INDICATING THE GOODS ARE OF TAIWAN ORIGIN. 2. FULL SET (4/4) OF ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING, CONSIGNED TO ORDER MARKED〝FREIGHT PREPAID〞AND NOTIFY APPLICANT AND LEAD YOUN LOGISTICS INT'L LTD. (TEL: +60 3-3345 2788) 3. INSURANCE POLICY OR CERTIFICATE IN DUPLICATE MADE OUT TO ORDER FOR THE FULL INVOICE PLUS 15 PERCENT SHOWING〝CLAIMS PAYABLE IN MALAYSIA〞IN THE SAME CURRENCY OF THE CREDIT COVERING INSTITUTE CARGO CLAUSES(A) AND INSTITUTE STRIKES CLAUSES (CARGO). 4. PACKING LIST IN 3 ORIGINALS AND 3 COPIES . Additional Conditions 47A : 1. ALL DRAFTS AND DOCUMENTS MUST INDICATE L/C NUMBER AND P/I NUMBER. 2. 5 PCT MORE OR LESS IN BOTH AMOUNT AND QUANTITY WILL BE ACCEPTABLE. 3. THIRD PARTY TRANSPORTATION DOCUMENTS ARE PERMITTED. 4. USD80.00 OR EQUIVALENT OF DISCREPANCY FEE PLUS RELATIVE CABLE CHARGES SHOULD BE DEDUCTED FROM THE PROCEEDS FOR EACH PRESENTATION OF DISCREPANT DOCS UNDER THIS L/C. Details of Charges 71B : ALL BANKING CHARGES OUTSIDE MALAYSIA ARE FOR BENEFICIARY'S ACCOUNT. Period for Presentation : ALL DOCUMENTS TO BE PRESENTED WITHIN 5 DAYS AFTER SHIPMENT DATE BUT WITHIN THE VALIDITY OF L/C. Confirmation Instructions *49 : WITHOUT Instructions to Payg/Accptg/Negotg Bank : +DRAFTS AND ALL DOCUMENTS TO BE FORWARDED TO 2ND FLOOR, JALAN BURHANUDDIN HELMI, TAMAN TUN DR.ISMAIL, WILAYAH PERSEKUTUAN, 60000 KUALA LUMPUR, MALAYSIA, ATTN: TRADE FINANCE DEPT. IN ONE LOT BY COURIER SERVICE +UPON RECEIPT OF DRAFTS AND REQUIRED DOCS. WHICH COMPLY WITH THE TERMS AND CONDITIONS OF THIS CREDIT, WE SHALL REMIT THE PROCEEDS AT MATURITY AS PER YOUR INSTRUCTIONS. -----------------------------------------------------Message Trailer ----------------------------------------------------- Bill of Exchange Draft No. XXX Exchange for XXX DATE: MAY 20, 2023 At JUNE 20, 2023 sight of this FIRST of Exchange (SECOND being unpaid) Pay to the order of CHANG HWA COMMERCIAL BANK, LTD. The sum of XXX value received Drawn under L/C No. TF001M635063 Dated XXX Issued by XXX To CIMB BANK BERHAD KUALAUMPUR YUAN CHANG CO., LTD. JOHN LEE ○ ○ ○ ○ 20000-113201 國貿業務乙級試題第3 頁 / 共7 頁 YUAN CHANG CO., LTD. 8F, NO.15, LN. 360, SEC.1, NEIHU RD. TAIPEI, TAIWAN Tel: +886-2-2656xxxx Fax: +886-2-2656xxxx INVOICE No. LP-23778 Date : XXX Invoice of 3300 PCS OF LASER POINTER PEN For account and risk of Messrs TRIDENT INNOVATIONS SDN BHD NO.51 JALAN NAUTIKA B U20/B SEKSYEN U20 PUSAT KOMERSIAL TSB 40160 SHAH ALAM, SELANGOR MALAYSIA Shipped Per S.S. XXX Sailing on or about XXX Shipment From TAIWAN To XXX Marks & Nos. Description of Goods Quantity Unit Price Amount XXX LASER POINTER PENS P-158 Stylus Pen P-159 Cat Laser Toy XXX XXX XXX vvvvvvvvvvv USD21.38/PC USD15.32/PC XXX XXX vvvvvvvvvvv YUAN CHANG CO., LTD. 8F, NO.15, LN. 360, SEC.1, NEIHU RD. TAIPEI, TAIWAN Tel: +886-2-2656xxxx Fax: +886-2-2656xxxx PACKING LIST No. LP-23778 Date : XXX Packing List of AS FOLLOWS MARKS & NOS. For account and risk of Messrs XXX Shipped Per S.S. EVER PRIDE V.S260 Sailing on or about XXX Shipment From XXX To XXX Packing No. Description Quantity Net Weight Gross Weight Measurement 1-65 66-115 LASER POINTER PENS P-158 Stylus Pen P-159 Cat Laser Toy @30 PCS 1950 PCS @24 PCS 1200 PCS @7.50 KGS 487.50 KGS @9.50 KGS 475.00 KGS @9.00 KGS 585.00KGS @11.00 KGS 550.00 KGS @0.029 CBM 1.885 CBM @0.047 CBM 2.350 CBM 3150 PCS vvvvvvvv 962.50 KGS vvvvvvvvvv XXX vvvvvvvvvv 4.235 CBM vvvvvvvvvvv Total: 115 CTNS vvvvvvvvvvvvvv SAY TOTAL ONE HUNDRED AND FIFTEEN (115) CARTONS ONLY L/C NO. TF001M635063 P/I NO. XXX SAY TOTAL XXX THE GOODS ARE OF TAIWAN ORIGIN AS PER P/I NO. 230310 L/C NO.TF001M635063 DATED MAR. 17, 2023 YUAN CHANG CO., LTD. JOHN LEE CIF ANY PORT IN MALAYSIA INCOTERMS 2020 ○ ○ ○ ○ ○ ○ ○ ○ ○ YUAN CHANG CO., LTD. JOHN LEE ○ ○ ○ ○ YC (IN DIA) PORT KLANG C/NO.1-115 MADE IN TAIWAN ○ ○ ○ ○ ○ ○ 20000-113201 國貿業務乙級試題第4 頁 / 共7 頁 Shipper YUAN CHANG CO., LTD. 8F, NO.15, LN. 360, SEC.1, NEIHU RD., TAIPEI, TAIWAN S/O No. 87421 B/L No. KIDE010631678900 EVERGREEN LINE BILL OF LADING ORIGINAL FORWARDING AGENT REFERENCES (COMPLETE NAME AND ADDRESS) Consignee TO ORDER Notify Party TRIDENT INNOVATIONS SDN BHD NO.51 JALAN NAUTIKA B U20/B SEKSYEN U20 PUSAT KOMERSIAL TSB 40160 SHAH ALAM, SELANGOR MALAYSIA Pre-carriage by Place of Receipt Ocean Vessel EVER PRIDE Voy. No. S260 Port of Loading KEELUNG Port of Discharge PORT KLANG Place of Delivery Final destination (for the Merchant reference) Container No.And Seal No. Marks & Nos. Number of Containers or Packages Description of Goods Gross Weight Kgs/lbs Measurement M3/cbm XXX XXX LASER POINTER PEN 〝FREIGHT PREPAID〞 L/C NO.TF001M635063 DATED MAR. 17, 2023. KGS 962.50 CBM 4.235 Total No. of Containers or Packages (in words) SAY TOTAL XXX CTNS ONLY. Freight AS ARRANGED 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 XXX Ex. Rate Number of original B(s)/L FOUR (4) EVERGREEN LINE. AS CARRIER Date Laden on board the vessel MAY 19, 2023 富邦產物保險股份有限公司 Fubon Insurance Co., Ltd. 財政部核發營業執照號碼:台保字第028 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.790806M-810223 CLAIM, IF ANY, PAYABLE AT/IN MALAYSIA IN USD CLAIM AGENT: NEAREST LLOYD’S AGENT WHEN PRESENTING CLAIM ALL OF THE CONCERNED DOCUMENTS SHOULD BE WRITTEN IN OR TRANSLATED INTO ENGLISH. ASSURED TO ORDER INVOICE NO. XXX P/I NO. XXX L/C NO.TF001M635063 DATED MAR. 17, 2023 AMOUNT INSURED USD 69610.20 SAY U.S. DOLLARS XXX ONLY SHIP OR VESSEL EVER PRIDE V.S260 SAILING ON/OR ABOUT MAY 20, 2023 FROM KEELUNG TO PORT KLANG SUBJECT-MATTER INSURED (WARRANTED ALL BRAND-NEW UNLESS OTHERWISE SPECIFIED) XXX OF LASER POINTER PEN 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) INSTITUTE STRIKES CLAUSES (CARGO) Marks and Numbers as per INVOICE NO. specified above. Valued at the same AMOUNT INSURED SIGNED IN TAIPEI ON MAY 20, 2023 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. 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. 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. 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 ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ 20000-113201 國貿業務乙級試題第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4 小題,合計10 分) 請根據下列資料,分別計算各項問題,並將正確答案填入答案紙。 (一)某出口商分別出口貨物到德國漢堡及美國紐約。輸往漢堡的貨物採海運,每 箱體積為24”×20”×20”,共計80 箱,向船公司詢問併櫃運費為USD100/ CBM, 加收BAF 10%、CAF 12%。輸往紐約的貨物採空運,淨重為66 公斤,毛重 為71 公斤,體積為84cm×72cm×72cm,向航空公司詢問GCR 之費率如下: Min +45 KGM +100 KGM +300 KGM NTD2,200 NTD230 NTD200 NTD175 請依上述條件核算: ○ 1 海運費 = USD____。(2 分) ○ 2 空運費 = NTD____。(3 分) (二)某進口商進口一批大客車使用之橡膠輪胎,發票金額為CIFC6 USD84,786。 經查詢得知關稅稅率為10%,每旬報關適用外幣匯率其買入匯率為 USD1=NTD31.2500,賣出匯率為USD1=NTD31.6500,貨物稅率為10%,申 報進口價格。 請依上述資料核算: ○ 3 完稅價格 = NTD____。(2 分) ○ 4 營業稅 = NTD____。(3 分)

參考解答

  • 核算參考：本題需依題目給定的單價、重量/材積、匯率、稅率、保險費率與費率級距逐項代入；請以題目要求的小數位或元以下處理方式填答。

第4題

四、貿易個案分析(本題共3 大題,合計30 分) (一)某台商以CIF Keelung 併櫃方式進口一批瓷器,付款條件為即期信用狀,國外 出口商於貨物裝船後,即持已裝船清潔提單和投保ICC(A)、「倉庫到倉庫」的 保險單辦理押匯。請問: 1. 貨到基隆港後即卸載於碼頭附近貨櫃集散站,由於該台商公司所屬倉庫暫無空 位可供容納,致三個月內無提貨計畫,則該保險契約將於何時終止?(2 分) 2. 台商提貨複驗後,發現有部分瓷器含鉛量過高,遠超買賣契約規定的標準,可 否向保險公司索賠?理由為何?(2 分) 3. 台商提貨時發現有短損,應向運送人或是保險公司索賠?理由為何?(3 分) 4. 因船東與船舶債權人的財務糾紛,貨物被迫在中途港卸載,所衍生的倉租及轉 運費,可否向保險公司索賠?理由為何?(3 分) 20000-113201 國貿業務乙級試題第6 頁 / 共7 頁 (二) 美國Sager Trading Company 欲向台灣台南宏豐紡廠公司下單麂皮布種 20,000 yds 整櫃出口,並要求出口文件中需提供裝運前經第三方檢驗的合格檢 驗報告書。賣方有鑑於須以整櫃出口且需要檢驗報告,故報價FOB KAOHSIUNG CY USD 4.50/ Yard(含內陸運輸險),Sight L/C 確認訂單。 交貨期到且賣方如期於高雄港結關出貨,但業務卻遺忘貨物必須裝運前 須經第三方檢驗合格方能出貨,於是緊急於提供樣品檢驗,並於裝運日後三天 才收到合格的檢驗報告書。 之後賣方裝運出口後憑L/C 向往來銀行-A 銀行提示單據並申請出口押匯, 但A 銀行表示,押匯文件中的合格檢驗報告書日期並非於裝運日前,與L/C 不符,單據瑕疪拒絕押匯,但賣方有鑑於貨物已出口無法補救,請求A 銀行 同意以保結書(L/I)押匯。但在提示單據後,開狀銀行以單據嚴重瑕疪予以 拒付貨款。試問: 1. FOB KAOHSIUNG CY 與 FOB KAOHSIUNG PORT,對賣方而言有何不同? (4 分) 2. 請寫出L/I 英文全名。請說明何謂保結押匯?(3 分) 3. 提示單據後遭開狀銀行拒付,但此時賣方卻認為押匯銀行已同意保結押匯不 得拒付,試問開狀銀行或賣方,誰的主張正確?請說明原因(3 分) (三)台灣百利公司自美國客戶(UA. Ltd.)收到一張訂單;UA. Ltd.希望以FOB Los Angeles 以及D/A 120 days 的條件向百利公司進口一批禮品。在幾經磋商之後, 雙方確定以CIF Los Angeles 條件進行交易,且付款條件改成為120 天期遠期 信用狀。 百利公司隨後收到開狀銀行的信用狀,有關之單據要求部分規定如下: 1. Signed commercial invoice in 3 copies, indicating L/C no. 2. Neutral packing list in 3 copies. 3. Certificate of inspection in 1 copy. 4. 2/3 set of clean on board bills of lading made out to the order of UA. Ltd., marked “freight prepaid “and notify applicant. 5. Insurance policy or certificate in negotiable form, in duplicate covering marine Institute cargo clauses (B) with I.O.P. and institute war clauses;institute strike, riots &civil commotions clauses for full invoice value plus 10% with claims payable in Los Angles in the currency of the draft. 6. Beneficiary’s certificate stating that 1/3 original B/L and one set of non-negotiable documents have been airmailed directly to the applicant. 請根據上述資料回答下列問題: 1. 本交易以120 天期遠期信用狀取代 D/A 120 days,對百利公司有何利益? (2 分) 2. 試說明CIF Los Angeles 與FOB Los Angeles 有何不同?(2 分) 3. 上述信用狀有關提單之規定,對出口商有何風險?(3 分) 4. 保險單據規定“I.O.P.”,其英文全文為何?何種情況下會出現這樣的條件? (3 分) 20000-113201 國貿業務乙級試題第7 頁 / 共7 頁 草稿紙

參考解答

  • ① 倉庫到倉庫條款並非無期限；貨物卸離海輪後通常於目的港卸貨後60日屆滿、交至最終倉庫、或改變通常運輸流程時終止，以先發生者為準。
  • ② 含鉛量過高屬品質瑕疵或契約不符，非運輸途中外來事故造成之貨損，通常不得向貨物運輸保險人索賠。
  • ③ 提貨時發現外箱水濕且瓷器破損，若能證明係保險期間內外來事故造成，ICC(A)原則上可賠；應立即申請公證、保留追償權並通知保險公司。
  • ④ CIF 下賣方須提供可轉讓保險單並使買方得以索賠；若保單條款、金額或期間不符契約，買方可向賣方主張違約。
  • ⑤ 共同海損或救助費用通常可依協會貨物條款承保，但被保險人仍須提供擔保、文件及合理減損協助。