民國112年 第2梯次 20000 國貿業務乙級 術科考古題與答案

民國112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. 我們只能以相同尺寸、顏色和款式的新品更換有瑕疵的商品。(4 分) 2. 很高興收到您的電鍋訂單,但很遺憾,由於河內(Hanoi)工廠罷工, 我們無法履行訂單。(5 分) 3. 因為利潤微薄,若按照您建議的折扣販售產品,對我們會不划算。 (6 分) (二)貿易信函(本題15 分) 請根據以下所述情境,以Doug Liao 的名義,用英文寫一封e-mail。 貴公司為機能服飾廠商,請向外國進口商介紹你們一系列的創新產品。 請點出你們的目標是為大眾提供高品質、舒適且多功能的服裝,以迎合 不同的生活方式,並詳述你們產品的賣點:衣服採用優質材料製造,確 保卓越的耐久性、舒適性和功能性;種類繁多,包括吸濕排汗的T 恤、 防臭襪子、透氣的內搭褲、防風雨外套等等;具有先進的特殊功能,像 是防紫外線和採用快乾布料。此外,你們的衣服不僅功能優異,而且很 有個性,簡單流暢的線條、鮮豔的色彩和吸引目光的印花,一定會讓旁 人驚艷頻頻回首。請附上完整系列的服裝目錄,並強調有信心你們的產 品會提升該進口商的業務,讓他們從競爭對手中脫穎而出。信末請表達 與對方合作、建立成功夥伴關係的企盼。

參考解答

  • 短文英譯 1：We can replace defective goods only with new items of the same size, color and style.
  • 短文英譯 2：We are pleased to receive your order for electric cookers, but regret that we are unable to fulfill it because of the strike at our Hanoi factory.
  • 短文英譯 3：Because our profit margin is very thin, it would not pay us to sell the products at the discount you suggested.
  • 貿易信函 Subject：Claim for Hanoi
  • 貿易信函稱呼：Dear Sir or Madam,
  • 貿易信函第1段：We regret to inform you that there was a shortage, damage or quality problem with the shipment we received.
  • 貿易信函第2段：The details are as stated in the question. We enclose the relevant list, survey report, photographs or samples for your reference.
  • 貿易信函第3段：Please investigate the matter immediately and advise us how you will settle the claim. We will hold the goods pending your instructions.
  • 貿易信函結尾：Sincerely yours, Doug Liao.

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) Authentication Correct with Current Key FIN UAK Output/Message Type 700 Issue of a Documentary Credit Input Time/MIR 1359 2300415 BNMXMXMMXXX Received from BNMXMXMMXXX BANCO NACIONAL DE MEXICO S.A. Priority/Delivery/Obsol Normal Sequence of Total *27 : 1/1 Form of Doc. Credit *40A : IRREVOCABLE Doc. Credit Number *20 : BNDM238996 Date of Issue 31C : 230415 Applicable Rules *40E : UCP LATEST VERSION Date and Place of Expiry *31D : 230715 IN THE COUNTRY OF BENEFICIARY Applicant *50 : TAYLOR ANGEL MONTILLA CORDOBA CATALINA VILLAVICENCIO 6305, MEXICO Beneficiary *59 : GALAXY ENTERPRISE COMPANY LIMITED 9F, NO. 1689, SEC. 5, FEN LIAO EAST RD., LIN KOU DIST. NEW TAIPEI CITY, TAIWAN, R.O.C. Currency Code Amount *32B : CURRENCY USD AMOUNT 61,750.00 Max. Credit Amount 39B : NOT EXCEEDING Available with/by *41D : ADVISING BANK BY NEGOTIATION Drafts at 42C : SIGHT FOR FULL INVOICE VALUE Drawee 42D : OPENING BANK Partial Shipments 43P : PERMITTED Transshipment 43T : PERMITTED Port of Loading 44E : ANY ASIAN PORT Port of Discharge 44F : VERACRUZ, MEXICO Latest Date of Shipment 44C : 230705 20000-112202 國貿業務乙級試題第2 頁 / 共7 頁 Description of Goods 45A : 5,000 PCS OF BACKPACKS CFR VERACRUZ (INCOTERMS 2020) AS PER PROFORMA INVOICE NO. TA-230410 DATED APR. 10, 2023 Documents Required 46A : 1. SIGNED COMMERCIAL INVOICE IN TRIPLICATE SHOWING IMPORT LICENCE NO. MXL-7688 AND CERTIFYING THAT THE GOODS ARE OF VIETNAMESE ORIGIN 2. NEUTRAL PACKING LIST IN DUPLICATE 3. FULL SET(3/3) OF CLEAN ON BOARD BILLS OF LADING MADE OUT TO OUR ORDER MARKED FREIGHT PREPAID AND BENEFICIARYS NAME WITH FULL ADDRESS AS SHIPPER 4. BENEFICIARYS CERTIFICATE STATING THAT ONE COMPLETE SET OF NON-NEGOTIABLE STIPULATED DOCUMENTS HAS BEEN COURIERED DIRECTLY TO THE APPLICANT BY THE BENEFICIARY WITHIN 5 DAYS AFTER SHIPMENT Additional Conditions 47A : 1. SHIPMENT TO BE EFFECTED BY CONFERENCE LINE VESSELS ONLY 2. ALL DOCUMENTS MUST BEAR OUR CREDIT NUMBER 3. A DISCREPANCY FEE OF USD85 OR EQUIVALENT IS TO BE DEDUCTED FROM EACH DRAWING, IF DOCUMENTS ARE PRESENTED WITH DISCREPANCIES 4. NEGOTIATION UNDER RESERVE OR GUARANTEE IS NOT ALLOWED 5. T/T REIMBURSEMENT IS NOT ALLOWED 6. SHIPPING MARK: TAMC (IN OVAL)/C/NO.1-UP Details of Charges 71B : ALL BANKING CHARGES OUTSIDE MEXICO ARE FOR BENEFICIARYS ACCOUNT Period for Presentation 48 : DOCUMENTS TO BE PRESENTED WITHIN 10 DAYS AFTER SHIPPING DATE BUT WITHIN L/C EXPIRY DATE Confirmation Instruction *49 : WITHOUT Instructions to Pay/Acc/Neg Bank 78 : UPON RECEIPT OF THE DOCUMENTS IN COMPLIANCE WITH THE TERMS AND CONDITIONS OF THIS CREDIT, WE SHALL REMIT THE AMOUNT AS PER YOUR INSTRUCTIONS. Sender to Receiver Information : PLEASE FORWARD THE DOCUMENTS IN TWO LOTS TO US. Trailer MAC: 29540C0E CHK: C32E6E0C2F99 Bill of Exchange Draft No. TA-230623 Exchange for USD29,510.00 Taipei, Taiwan JUNE 25, 2023 At XXX sight of this FIRST of Exchange (Second of the same tenor and date being unpaid) Pay to the order of FIRST COMMERCIAL BANK The sum of XXX value received Drawn under Letter of Credit No. BNDM238996 Dated JUNE 25, 2023 Issued by BANCO NACIONAL DE MEXICO S.A. To BANCO NACIONAL DE MEXICO S.A. GALAXY ENTERPRISE CO., LTD. ○ Cindy Chiang ○ ○ ○ ○ ○ 20000-112202 國貿業務乙級試題第3 頁 / 共7 頁 GALAXY ENTERPRISE COMPANY LIMITED 9F, NO.1689, SEC. 5, FEN LIAO EAST RD. LIN KOU DIST., NEW TAIPEI CITY TAIWAN, R.O.C. Tel: +886-2-260xxxxx Fax: +886-2-260xxxxx INVOICE No. TA-230623 Date: JUNE 25, 2023 INVOICE of 5,000 PCS OF BACKPACKS For account and risk of Messrs. TAYLOR ANGEL MONTILLA CORDOBA CATALINA VILLAVICENCIO 6305, MEXICO Shipped Per S.S. EVER LEADING V.106E Sailing on or about JUNE 25, 2023 Shipment From XXX To MEXICO Marks & Nos. Quantity Description of Merchandise Unit Price Amount BACKPACKS XXX 3,000 PCS BL-248 Cartoon Backpack USD4.81 USD14,430.00 2,000 PCS 5,000 PCS vvvvvvvv BL-673 School Backpack USD7.54 USD15,080.00 USD29,510.00 (USD3,500.00) USD26,010.00 vvvvvvvvvvvv GALAXY ENTERPRISE COMPANY LIMITED 9F, NO.1689, SEC. 5, FEN LIAO EAST RD. LIN KOU DIST., NEW TAIPEI CITY TAIWAN, R.O.C. PACKING/WEIGHT LIST No. TA-230623 Date: JUNE 25, 2023 PACKING LIST of XXX MARKS & NOS. For account and risk of Messrs XXX Shipped Per S.S. EVER LEADING V.106E Sailing on or about JUNE 25, 2023 Shipment From ANY ASIAN PORT To XXX Packing No. Description Quantity Net Weight Gross Weight Measurement XXX 1-300 BL-248 Carton Backpack @10 PCS 3,000 PCS @7.5 KGS 2,250 KGS @9.0 KGS 2,700 KGS @0.085 CBM 25.500 CBM 301-400 BL-673 School Backpack @20 PCS 2,000 PCS @10.4 KGS 1,040 KGS @12.0 KGS 1,200 KGS @0.056 CBM 5.600 CBM 5,000 PCS vvvvvvvvv 3,290 KGS vvvvvvvvv XXX KGS vvvvvvvvvv XXX CBM vvvvvvvvvv SAY XXX ONLY ○ DRAWN UNDER BANCO NACIONAL DE MEXICO S.A. L/C NO. BNDM238996 DATED XXX AS PER PROVISIONAL INVOICE NO. TA-230410 DATED APRIL 10, 2023 IMPORT LICENCE NO. MXL-7688 WE HEREBY CERTIFY THAT THE GOODS ARE OF VIETNAMESE ORIGIN. GALAXY ENTERPRISE CO., LTD. _______________________________ Cindy Chiang CFR VERACRUZ (INCOTERMS 2020) PER PC TAMC (IN OVAL) VERACRUZ C/NO.1-400 MADE IN TAIWAN SAY TOTAL FOUR HUNDRED (400) CARTONS ONLY L/C NO. BNDM238996 Total: XXX CTNS vvvvvvvvvvvvvv advance payment ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ 20000-112202 國貿業務乙級試題第4 頁 / 共7 頁 Shipper GALAXY ENTERPRISE CO., LTD. S/O No. 1966 B/L No. CAMVEA6799819 Yangming Marine Transport Corporation BILL OF LADING Consignee TO ORDER OF BANCO NACIONAL DE MEXICO S.A. Notify Party TAYLOR ANGEL MONTILLA CORDOBA CATALINA VILLAVICENCIO 6305, MEXICO Pre-carriage by Place of Receipt CY FORWARDING AGENT REFERENCES (COMPLETE NAME AND ADRESS) Ocean Vessel Voy. No. EVER LEADING 106E Port of Loading CAI MEP Port of Discharge XXX Place of Delivery CY Final destination (for the Merchant reference) Container No. Marks & Numbers Seal No. Number of Containers or Packages Description of Goods Carriers Load, Count & Seal BACKPACK L/C NO. BNDM238996 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 TAIPEI Freight payable at Place and date of issue Ex. Rate Number of original B(s)/L THREE (3) Yangming Marine Transport Corp. As Master Date Laden on board the vessel GALAXY ENTERPRISE COMPANY LIMITED 9F, NO.1689, SEC. 5, FEN LIAO EAST RD. LIN KOU DIST., NEW TAIPEI CITY TAIWAN, R.O.C. BENEFICIARYS CERTIFICATE ************************* To whom it may concern: WE HEREBY STATE THAT ONE COMPLETE SET OF NON-NEGOTIABLE STIPULATED DOCUMENTS HAS BEEN COURIERED DIRECTLY TO THE APPLICANT BY THE BENEFICIARY WITHIN 5 DAYS AFTER SHIPMENT. ○ YMLU 2032876 /20/ YM998563 5,000 PCS. vvvvvvvvv 3,900 KGS vvvvvvvvv 31.100 CBM vvvvvvvvvv 〝FREIGHT PREPAID〞 Total No. of Containers or Packages (in words) ORIGINAL SAY TOTAL XXX ONLY. FREIGHT AS ARRANGED JUNE 25, 2023 XXXXX Re: L/C No. BNDM238996 Issuing Bank: XXX. Dated: XXX Amount: USD XXX Commodity: XXX GALAXY ENTERPRISE CO., LTD. ______________________________ Cindy Chiang ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ 20000-112202 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5 小題,每小題2 分,合計10 分) 請根據下列資料,分別計算空運及進口稅費等各項問題,並將正確答案填入 答案紙。 (一)空運(4 分) 玖玖公司擬以空運方式出口貨物乙批,其相關資料如下: (1)數量: 240 pcs. (2)包裝: 12 pcs/ctn/20 x 15 x 12/12 kgs/13 kgs (3)經詢問航空公司GCR 每公斤費率如下: 最低收費 小於 45 KG 大於等於 45 KG 大於等於 100 KG 大於等於 300 KG 大於等於 500 KG TWD2,200 TWD300 TWD265 TWD242 TWD216 TWD186 請依上述資料回答下列問題: ○ 1 體積重量= ______ 公斤。 ○ 2 倘要降低運費成本,則甲公司應增加出貨重量(進位後)至多少公斤 就能以每公斤TWD216 計算運費? ______ 公斤。 (二)進口稅費(6 分) 某進口商從日本進口除濕機乙批共300 sets,其申報進口價格FOB USD485.00/set、Total Ocean Freight USD1,650.00、Total Insurance Premium USD728.37;經查財政部關務署報關適用外幣匯率其「買入」匯率為 USD1=TWD30.63;「賣出」匯率為USD1=TWD30.73,進口關稅率如下 表,貨物稅率為15%。該批貨海關填發稅款繳納證送達之日期為112 年 5 月2 日,而進口商遲至112 年5 月23 日才到台灣銀行收稅處繳納。 國定稅率 Tariff Rate 第一欄 Column I 第二欄 Column II 第三欄 Column III 8% 免稅 (PA, GT, NI, SV, HN, NZ, SG) 15% 請依上述資料進行核算: ○ 3 貨物稅= TWD______。 ○ 4 DPV= TWD______。 ○ 5 關稅滯納金= TWD______。 20000-112202 國貿業務乙級試題第6 頁 / 共7 頁

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) 請回答下列各問題,並將適當答案寫在答案紙。 (一)某台商以CIF 貿易條件出口一批貨物到中東,合約保險條款為: Insurance:To be covering ICC(A) and Institute War Clause for CIF invoice value plus 10% 出口商依合約規定投保了運輸險,請依以下各種情境回答問題: 1. 由於貨輪陳舊,船行速度太慢,加上沿途攬載,導致貨物因為太熱全部變 質無法銷售,請問保險公司是否應負賠償責任?請說明理由。(2 分) 2. 在運輸途中貨物被海盜劫走,向保險公司提出索賠,請問保險公司是否應 負賠償責任?請說明理由。(2 分) 3. 貨物在目的港卸載後,適逢當地碼頭工人罷工,貨物遭到毀損,請問保險 公司是否應負賠償責任?請說明理由。(2 分) 4. 由於進口國發生戰爭導致船無法靠岸卸貨,船公司於是將貨運到下一個港 口,增加了USD5,000 的運費,請問保險公司對此費用是否應負賠償責任? 請說明理由。(2 分) 5. 運送途中突然因為船東與船舶債權人發生財務糾紛,貨物被迫在中途港卸 載,因而衍生額外的倉租與轉運費,請問保險公司對此費用是否應負賠償 責任?請說明理由。(2 分) (二)嘉化公司委託國內某一外商銀行開立信用狀向荷蘭採購化工原料,價格條 件為CIF Taiwanese Port,不料承載化工原料之輪船在運輸途中擱淺沉沒, 但開狀銀行來函稱:「貨運單據已寄達,速請辦理贖單還款手續。」請問: 1. 嘉化公司可否以採購貨品已滅失為由拒絕付款贖單?請說明理由。(3 分) 2. 若嘉化公司決定拒絕付款贖單,則: ○ 1 嘉化公司是否就不會有損失?請說明理由。(2 分) ○ 2 開狀銀行如何保障其債權?(2 分) 3. 若嘉化公司決定付款贖單,請評估嘉化公司可能的損失?(3 分) (三)欣欣公司係汽車零件出口商,接獲國外客戶詢價,但公司對Incoterms 2020 不甚瞭解,請針對下列問題幫忙解惑: 1. EXW Taoyuan Factory 與FCA Taoyuan Factory 兩者有何不同?(2 分) 2. CIP Shinjuku City 與DAP Shinjuku City 兩者有何不同?(2 分) 3. 哪些貿易條件屬於風險移轉點與費用負擔點不同?(2 分) 4. 海運費節節上漲,欣欣公司宜選擇哪幾種貿易條件報價?(2 分) 5. 在哪幾種貿易條件下,欣欣公司要負擔主運費及承擔貨物運輸風險?(2 分) 20000-112202 國貿業務乙級試題第7 頁 / 共7 頁 草稿紙

參考解答

  • ① 貨物因船速慢、沿途攬載、受熱變質，通常屬遲延或貨物固有性質所致，ICC(A)仍受遲延、固有瑕疵等除外責任限制，保險公司可拒賠。
  • ② 海盜劫貨屬 ICC(A) 承保之海盜風險，保險公司原則上應賠。
  • ③ 目的港卸載後遇碼頭工人罷工而毀損，若已加保 Institute Strikes Clauses 且仍在保險期間內，原則上可依罷工險求償。
  • ④ 因戰爭無法靠港而改卸下一港增加運費，若屬保險事故造成之合理續運費用，可依戰爭險或保單續運費條款請求。
  • ⑤ 因船東與債權人財務糾紛被迫卸貨，通常屬船東財務/破產或商業風險，不屬一般貨物險承保事故。
  • ⑥ 信用狀交易下銀行處理的是單據而非貨物；即使 CIF 貨物沉沒，只要單據相符，進口商原則上仍須贖單付款，再憑保險單向保險人求償。
  • ⑦ EXW 賣方僅在自己場所備貨，不負責裝貨及出口報關；FCA Taoyuan Factory 則由賣方辦妥出口通關並在指定地交由承運人，風險於交付承運人時移轉。
  • ⑧ CIP 賣方負責運費並投保至指定目的地，風險於交付第一承運人時移轉；DAP 賣方負責運至指定地可卸載狀態，通常不負責卸貨及進口報關。