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. 很抱歉通知您,由於艙位嚴重短缺,我們無法全部發貨。(5 分)
2. 我們要求以空運方式運送,運費差額由我方支付。貨款將以銀行轉帳方
式給付。(5 分)
3. 在檢查收到的這批貨時,我們發現提單所列物品有幾項並沒在內。(5 分)
(二)貿易信函(本題15 分)
請根據以下所述情境,以Steve Meng 的名義用英文寫一封e-mail。
貴公司打算從2023 年5 月1 日起所有產品調漲一成,請通知客戶
Wellington 女士。請在信中說明,自上次價目表發布以來,原物料成本
持續增加,兩年多來你們試圖自行吸收,維持現有價格,然而最近的原
物料價格上漲以及運費和能源費用的飆升迫使你們不得不漲價。2023 年
5 月1 日起,所有產品價格調漲一成,享有九五折優惠的資格條件也將
從一萬美元提升至一萬兩千美元。你們相信,儘管漲價,你們的產品依
然具有競爭力。新價目表正在準備中,好了即馬上寄給對方。在此同時,
客戶只要在四月底前下單,仍可以用目前價格擴增庫存。向客戶表示,
你們希望持續為她提供優質產品,期盼她繼續惠顧。
參考解答
- 短文英譯 1：We regret to inform you that, due to a serious shortage of shipping space, we are unable to ship the goods in full.
- 短文英譯 2：We request shipment by air, and we will pay the difference in freight. Payment will be made by bank transfer.
- 短文英譯 3：When inspecting the shipment received, we found that several items listed on the bill of lading were missing.
- 貿易信函 Subject：Price Adjustment
- 貿易信函稱呼：Dear Wellington,
- 貿易信函第1段：We regret to inform you that we have to adjust our prices because material costs, freight, energy expenses or exchange rates have risen sharply.
- 貿易信函第2段：The revised prices and discount conditions will take effect on the date stated in the question. Orders placed before that date may still be accepted at the current prices if the question so provides.
- 貿易信函第3段：We believe our products remain competitive and hope to continue supplying you with quality goods.
- 貿易信函結尾：Sincerely yours, Steve Meng.
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)
Mega International Commercial Bank Co., Ltd.
Head Office Foreign Department
Beneficiary
Phoenix Enterprise Co., Ltd.
9F, No.1689, Sec. 5, Fen Liao E. Rd., Lin Kou Dist.
New Taipei City, Taiwan, R.O.C.
Date: October 17, 2022
Advising No. 22114789
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 Wells Fargo Bank, N.A. (WFBIUS6SLAX)
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 : WFB-22-8995
Date of Issue
31C : 221016
Applicable Rules
*40E : UCP LATEST VERSION
Date and Place of Expiry *31D : 230115 PLACE IN THE COUNTRY OF BENEFICIARY
Applicant
*50 : GOLDEN TECHNOLOGY CORP.
51789 PRODUCTION AVE., FONTANA, CA 92337, USA
Beneficiary
*59 : PHOENIX ENTERPRISE COMPANY LIMITED
9F, NO.1689, SEC. 5, FEN LIAO E. RD., LIN KOU DIST.
NEW TAIPEI CITY, TAIWAN, R.O.C.
Currency Code Amount
*32B : CURRENCY USD AMOUNT 139,280.00
Max. Credit Amount
39B : NOT EXCEEDING
Available with/by
*41D : ADVISING BANK IN TAIWAN BY NEGOTIATION
Drafts at
42C : AT 90 DAYS AFTER SIGHT FOR 100% OF INVOICE VALUE
Drawee
42D : ISSUING BANK
Partial Shipments
43P : PROHIBITED
Transshipment
43T : PERMITTED
Port of Loading
44E : ANY ASIAN PORT
Port of Discharge
44F : LOS ANGELES, CA
Place of Delivery
44B : FONTANA, CA
20000-112201 國貿業務乙級試題第2 頁 / 共7 頁
Latest Date of Shipment
44C : 230105
Description of Goods
45A : 500 PCS OF ROBOT VACUUM CLEANER
TRADE TERMS: CIP (INCOTERMS 2020)
SHIPPING MARK: GT/C/NO.1~UP
Documents Required
46A : 1. SIGNED INVOICE IN 4 FOLD STATING THAT THE GOODS
ARE OF TAIWAN ORIGIN AND CERTIFYING THAT THE
GOODS SHIPPED ARE AS PER BENEFICIARY′S
PROFORMA INVOICE NO. GT-221005 DATED OCTOBER 5,
2022
2. PACKING LIST IN 3 FOLD
3. FULL SET(3/3) OF CLEAN ON BOARD BILLS OF LADING
PLUS TWO NON-NEGOTIABLE COPIES MADE OUT TO
ORDER OF SHIPPER AND BLANK ENDORSED MARKED
FREIGHT PREPAID AND NOTIFY APPLICANT AND US
4. BENEFICIARY′S CERTIFICATE STATING THAT ONE SET
OF NON-NEGOTIABLE DOCUMENTS HAVE BEEN
FORWARDED BY COURIER TO THE APPLICANT WITHIN 5
DAYS AFTER SHIPMENT
5. INSURANCE POLICY/CERTIFICATE IN DUPLICATE IN
NEGOTIABLE FORM FOR 110 PCT OF INVOICE VALUE
BLANK ENDORSED AND WITH CLAIMS PAYABLE IN USA
COVERING INSTITUTE CARGO CLAUSES (A) AND
INSTITUTE STRIKES CLAUSES (CARGO)
Additional Conditions
47A : 1. ALL DOCUMENTS MUST BEAR OUR CREDIT NUMBER.
2. A FEE OF USD60 OR EQUIVALENT IS TO BE DEDUCTED
FROM EACH DRAWING IF DOCUMENTS ARE PRESENTED
WITH DISCREPANCIES.
Details of Charges
71B : ALL BANKING CHARGES OUTSIDE USA ARE FOR
BENEFICIARY′S ACCOUNT.
Period for Presentation
48 : DRAFTS AND DOCUMENTS MUST BE PRESENTED FOR
NEGOTIATION WITHIN 10 DAYS AFTER THE DATE OF
SHIPMENT BUT WITHIN L/C EXPIRY DATE.
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 (11205 SIERRA AVE, FONTANA, CA 92337,
USA).
Bill of Exchange
Draft No. GT-221218
Exchange for USD139,280.00
Taipei, Taiwan DEC. 21, 2022
At 90 DAYS AFTER sight of this FIRST of Exchange (Second unpaid) Pay to the
order of
TAIPEI FUBON COMMERCIAL BANK
The sum of U.S. DOLLARS ONE HUNDRED THIRTY NINE THOUSAND TWO HUNDRED
EIGHTY ONLY value received
Drawn under L/C No. WFB-22-8995
Dated OCT. 16, 2022
Issued by MEGA INTERNATIONAL COMMERCIAL BANK CO., LTD.
To XXX
GOLDEN TECHNOLOGY CORP.
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Victoria Chiang
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20000-112201 國貿業務乙級試題第3 頁 / 共7 頁
PHOENIX 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
COMMERCIAL INVOICE
No. GT-221218
Date:
INVOICE of 500 PCS OF ROBOT VACUUM CLEANER
For account and risk of Messrs. XXX
Shipped Per S.S. XXX
Sailing on or about DEC. 21, 2022
Shipment From KEELUNG
To XXX
Marks & Nos.
Quantity
Description of Merchandise
Unit Price
Amount
300 PCS
PE-6S Sweeping + Mopping
USD320.80
USD96,240.00
200 PCS
500 PCS
vvvvvvv
PE-8M Mopping
USD215.20
USD43,040.00
USD139,280.00
vvvvvvvvvvvvv
PHOENIX 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. GT-221218
Date: DEC. 21, 2022
PACKING LIST of XXX
MARKS & NOS.
For account and risk of Messrs GOLDEN TECHNOLOGY CORP.
51789 PRODUCTION AVE, FONTANA, CA 92337, USA
Shipped Per S.S. YM UPWARD 079E
Sailing on or about DEC. 21, 2022
Shipment From XXX
To XXX
Packing No.
Description
Quantity
Net Weight Gross Weight Measurement
ROBOT VACUUM CLEANER
1-300
PE-6S Sweeping+ Mopping
@1 PC
300 PCS
@7 KGS
2,100 KGS
@8 KGS
2,400 KGS
@0.072 CBM
XXX CBM
1-100
PE-8M Mopping
@2 PCS
200 PCS
@10 KGS
1,000 KGS
@11 KGS
1,100 KGS
@0.068 CBM
XXX CBM
500 PCS
vvvvvvv
3,100 KGS
vvvvvvvvv
3,500 KGS
vvvvvvvvv
XXX CBM
vvvvvvvvvv
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12 ROBOT VACUUM CLEANER
SAY XXX ONLY
DRAWN UNDER XXX L/C NO. XXX DATED XXX
WE HEREBY STATE THAT THE GOODS ARE OF TAIWAN ORIGIN.
WE HEREBY CERTIFY THAT THE GOODS SHIPPED ARE AS PER
BENEFICIARY′S PROFORMA INVOICE NO. GT-221005 DATED OCTOBER 5,
2022.
PHOENIX ENTERPRISE CO., LTD.
_______________________________
Victoria Chiang
CIP LA INCOTERMS 2020
PER PC
XXX
SAY TOTAL FOUR HUNDRED (400) CARTONS ONLY
L/C NO. XXX
Total: XXX CTNS
vvvvvvvvvvvvvvvv
PHOENIX ENTERPRISE CO., LTD.
_______________________________
Victoria Chiang
G T
LOS ANGELES
VIA FONTANA
C/NO.1-400
MADE IN TAIWAN
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20000-112201 國貿業務乙級試題第4 頁 / 共7 頁
Shipper
PHOENIX ENTERPRISE CO., LTD.
9F, NO.1689, SEC. 5, FEN LIAO EAST RD.
LIN KOU DIST., NEW TAIPEI CITY
TAIWAN, R.O.C.
S/O No.
9666
B/L No.
KSGFTN6799819
Yangming Marine Transport Corporation
BILL OF LADING
FORWARDING AGENT REFERENCES (COMPLETE NAME AND ADRESS)
Consignee
TO ORDER OF SHIPPER
Notify Party
GOLDEN TECHNOLOGY CORP.
51789 PRODUCTION AVE.
FONTANA, CA 92337
USA
Pre-carriage by
Place of Receipt
KEELUNG CY
Ocean Vessel Voy. No.
YM UPWARD 079E
Port of Loading
KAOHSIUNG
Port of Discharge
LOS ANGELES, CA
Place of Delivery
FONTANA, CA CY
Final destination (for the Merchant reference)
Container No.
Marks & Numbers
Seal No.
Number of
Containers or
Packages
Description of Goods
VACUUM CLEANER
L/C NO. XXX
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
FULL SET(3/3)
Yangming Marine Transport Corp.
As Carrier
Date Laden on board the vessel
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XXX 號
HEAD OFFICE: 237 CHIEN KUO SOUTH ROAD SEC.1, TAIPEI, TAIWAN, R.O.C.
TELEPHONE: (02)706-7890 FAX: (02)2704-2915
MARINE CARGO POLICY
ORIGINAL
POLICY NO. 20A5M-00072520
ASSURED
CLAIM, IF ANY, PAYABLE IN USA
IN CURRENCY OF USD
GOLDEN TECHNOLOGY CORP.
INVOICE NO. GT-221218
CLAIM AGENT:
L/C NO. XXX DATED XXX
NEAREST LLOYD′S AGENT
AMOUNT INSURED
USD153,208.00
WHEN PRESENTING CLAIM ALL
SAY XXXD ONLY
OF THE CONCERNED DOCUMENTS
SHOULD BE WRITTEN IN OR
TRANSLATED INTO ENGLISH.
SHIP OR VESSEL
XXX V.XXX SAILING ON/OR ABOUT DEC. 21, 2022
FROM XXX TO XXX
SUBJECT-MATTER INSURED (WARRANTED ALL BRAND-NEW UNLESS OTHERWISE SPECIFIED)
500 PCS OF ROBOT VACUUM CLEANER
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 XXX ON DEC. 19, 2022
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
YMLU 2032876 /20′/ YM998563
XXX CTNS
vvvvvvvvv
3,500 KGS
vvvvvvvvv
28.400 CBM
vvvvvvvvvv
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30 FREIGHT PREPAID
Total No. of Containers or
Packages (in words)
ORIGINAL
SAY TOTAL XXX ONLY
FREIGHT AS ARRANGED
DEC. 21, 2022
David Chien
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28 SHIPPER′S LOAD, COUNT & SEAL
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20000-112201 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。
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,將正
確答案填入答案欄內,並將計算過程寫在答案表格下方空白處。
(一)保險費及賠償金額(6 分)
甲公司出口貨物一批到美國,總淨重為2,400 kgs;總毛重為2,700 kgs、
貿易條件為CIP Chicago USD28.70/kg,投保時以ICC(A)投保並加保鈎損
險,其保險費率分別為0.08%和0.0275%。
乙公司進口貨物乙批,數量為3,000 sets,包裝為1set/gift box, 6 sets/ctn.,
貿易條件為CIF Keelung USD38.61/set,投保時以ICC(A)投保,其保險費
率為0.12%。當該批貨物抵達時發現有8 箱全部毀損,另箱號165 裡有3
sets 及箱號318 裡有2 sets 也是全部毀損。
請依上述資料回答下列問題:
○
1 甲公司應支付保險費為USD ______。
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2 若甲公司之保險單上註明〝3% Franchise〞,當貨物損失金額為
USD2,000,則保險公司應賠償金額為USD ______。
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3 乙公司可向保險公司求償之金額為USD _______。
(二)進口稅費(4 分)
某進口商從馬來西亞進口平板玻璃乙只20 呎貨櫃,其申報進口價值FOB
Penang USD11,875.00、Ocean Freight USD1,050.00、Insurance Premium
USD42.65;經查財政部關務署報關適用外幣匯率其「買入」匯率為
USD1=TWD30.575;「賣出」匯率為USD1=TWD30.675。進口關稅率為
7%,貨物稅率為10%。該批貨之進口日期為111 年12 月2 日,但進口
商於111 年12 月26 日才向海關申報。
請根據上述資料進行核算:
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4 滯報費= TWD ______。
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5 營業稅稅基= TWD ______。
20000-112201 國貿業務乙級試題第6 頁 / 共7 頁
參考解答
- 進口稅費參考：DPV=(FOB+Ocean Freight+Insurance Premium)×賣出匯率=USD12,967×30.675=TWD397,762。
四、貿易個案分析(本題共3 大題,合計30 分)
請回答下列問題,並將適當答案寫在答案紙。
(一)台灣鼎盛公司接到美國客戶一張以信用狀付款的五萬美元訂單,轉向國內供
應商富強公司購貨,再裝運出口給美國客戶。鼎盛公司考慮以本地信用狀
(Local L/C)或國內信用狀(Domestic L/C)為融資工具,處理應支付給富強
公司的貨款。請問:
1. 何謂本地信用狀(Local L/C)?(2 分)
2. 何謂國內信用狀(Domestic L/C)?(2 分)
3. 請以本案為例,回答下表的問題:(每格1 分,共6 分)
本地信用狀
國內信用狀
信用狀的幣別?
信用狀使用的文字?
是否動用到鼎盛公司在國
內開狀銀行的授信額度?
(二)某台灣出口商與英國進口商簽訂一宗買賣,預計從中國大陸出口黃豆到倫敦,
合約部分內容如下:
Commodity: Soybeans
Quality: Second grade
Quantity: 500 MT (five hundred) MT only
Unit Price: USD300.00/MT CFR London (Incoterms 2020)
Shipment: On or before Apr. 30, 2022
Payment: By draft at sight under an irrevocable L/C
一個月後出口商收到開狀銀行開來的信用狀,部分內容如下:
:43P:Partial Shipments
PROHIBITED
:44C:Latest Date of Shipment
220430
:45A:Description of Goods
500MT SOYBEANS
SECOND GRADE
USD300.00 PER MT
CFR LONDON (Incoterms 2020)
請分別根據以下情境回答問題:
1. 準備發貨裝船時大陸供應商通知二級黃豆已無存貨,於是出口商決定以品質更
好的一級黃豆交貨,價格不變,請問賣方此舉會面臨哪些風險?請分別說明之。
(4 分)
2. 因貨源不足,大陸供應商於4/15 在廈門裝了295 MT,經多方聯繫後於4/16 在
東莞又裝了185 MT 在同一艘船。出口商最後押匯時向銀行提交了兩套提單,結
果被銀行拒付,理由為:(1)貨物分別在廈門與東莞裝運,視為分批裝運。(2)只
交運480 MT,數量不符。
請問:銀行拒付有理嗎?請分別說明之。(4 分)
3. 從保險的角度來看,本案例使用CFR 貿易條件出售對出口商有何風險?你認為
比較有利於出口商的貿易條件為何?(2 分)
(三)出口商欣欣公司接獲美國客戶訂單,交貨期限為2022 年10 月底。欣欣公司
將此訂單分別下單給國內五家廠商生產製造。不料其中有甲、乙、丙等三家
工廠在接單與生產過程中發生問題,請依各廠商碰到的狀況分別作答。
1. 甲工廠因颱風淹水導致生產機器嚴重損壞,造成甲工廠無法交貨,因此提出以
不可抗力為由,要求免責。
請問:(1) 何謂不可抗力?(2 分)
(2) 欣欣公司可否要求解除契約?可否向甲工廠請求損害賠償?請分別
說明理由。(2 分)
2. 乙工廠在9 月5 日收到欣欣公司書面訂單後,隨即告知其5 月15 日已撤銷報價。
經欣欣公司查過往資料發現,乙工廠於5 月5 日報價,而公司也在5 月10 日回
覆接受報價。但乙工廠又在5 月15 日傳真撤銷5 月5 日的報價,理由是原料價
格調漲甚多。而欣欣公司業務部竟然未加注意即刻處理,導致所下訂單價格係
按照5 月5 日乙工廠所報的價格。
請問:(1) 何謂撤銷(revoke)?與撤回(withdraw)有何差異?(2 分)
(2) 欣欣公司與乙工廠之間買賣契約關係是否成立?理由為何?(2 分)
3. 丙工廠的業務人員疏忽未告知廠內操作員,由於台電公司的停電通知,導致在
生產過程中突然斷電致使機器損壞,無法履約交貨。欣欣公司獲知此情況,一
時無法覓得其他廠商生產貨物,將造成國外訂單的損失。
請問:欣欣公司可否向丙工廠請求賠償?請說明理由。(2 分)
20000-112201 國貿業務乙級試題第7 頁 / 共7 頁
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參考解答
- ① 本地信用狀(Local L/C)：出口商以國外信用狀為基礎，請本地銀行開給國內供應商的信用狀，用於採購出口貨物並銜接外銷押匯收款。
- ② 國內信用狀(Domestic L/C)：國內買賣雙方為國內交易付款，由銀行依買方申請對國內賣方開立的付款承諾，並不必然連結外銷信用狀。
- ③ 本案以本地信用狀時，鼎盛公司通常為申請人、富強公司為受益人，還款來源主要連結美國客戶信用狀項下出口押匯款。
- ④ 以國內信用狀時，付款保障來自國內開狀銀行對富強公司的承諾；鼎盛公司仍須依國內信用狀條件向銀行清償。
- ⑤ 選用時應注意交貨期限、單據條件、國外信用狀金額與國內採購金額是否能銜接，避免國外信用狀不符點導致資金缺口。