民國111年 第2梯次 20000 國貿業務乙級 術科考古題與答案

民國111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、貿易函電與簽約(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. 所報價格有可能會改變,因為當前國際棉花市場相當不穩定。(5 分) 2. 因每年此時冷氣需求量大,您得容許至少八週的時間交貨。(4 分) 3. 我們有各式各樣的帽T,吸引各個年齡層,尤其是您指定的青少年市場。 (6 分) (二) 貿易信函(本題15 分) 請根據以下所述情境,以Lydia Fang 的名義,用英文寫一封e-mail。 貴公司昨日收到一批球鞋(訂單號碼501),貨物卻有短少及損壞情形。請寫 信向賣方Pollard 先生投訴,信中說明裝球鞋的盒子遭人破壞,疑似在運輸 途中被弄開。根據對方的發票(號碼A203),你們估計有20 雙被偷,價值 達2810 美元。另外還有不少的球鞋被壓扁或有髒污,無法再當成新品販售。 因為這筆買賣是依照目的地稅訖交貨條件,且貨運公司是對方指定的,建議 他們與貨運代理聯絡商討賠償事宜。隨信附上遺失及受損貨品清單,表明這 批貨會先擱置一旁,等接獲指示再行處理。

參考解答

  • 短文英譯 1：The quoted prices may change because the current international cotton market is quite unstable.
  • 短文英譯 2：As demand for air conditioners is heavy at this time every year, you will have to allow at least eight weeks for delivery.
  • 短文英譯 3：We have a wide range of hoodies that appeal to all age groups, especially the teenage market you specified.
  • 貿易信函 Subject：Claim for A203
  • 貿易信函稱呼：Dear Pollard,
  • 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, Lydia Fang.

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 Output/Message Type Sender Receiver 700 Issue of a Documentary Credit DIWAJPJTBXXX RESONA BANK LTD., TOKYO MBBTTWTPBXXX Taiwan Business Bank, Taichung Branch Sequence of Total *27 : 1/1 Form of Doc. Credit *40A : IRREVOCABLE Doc. Credit Number *20 : DI-258-02359 Date of Issue 31C : 220520 Applicable Rules *40E : UCP LATEST VERSION Date and Place of Expiry *31D : 220819 PLACE IN THE COUNTRY OF BENEFICIARY Applicant *50 : NEW HOPE ENTERPRISE CO., LTD. 6F. 11-7-12, KANDA, OGATACHO, CHYODA-KU, TOKYO JAPAN Beneficiary *59 : WISDOM TRADING CO., LTD. 600, SEC. 2, LIMING RD., NANTUN DIST., TAICHUNG CITY TAIWAN Currency Code Amount *32B : CURRENCY USD AMOUNT 54,216.00 Available with/by *41D : ANY BANK BY NEGOTIATION Drafts at 42C : AT 30 DAYS AFTER SIGHT FOR 90% OF INVOICE VALUE Drawee 42D : ISSUING BANK Partial Shipments 43P : PROHIBITED Transshipment 43T : PROHIBITED Port of Loading 44E : TAICHUNG PORT Port of Discharge 44F : YOKOHAMA OR TOKYO PORT Latest Date of Shipment 44C : 220729 Description of Goods 45A : 2,656 PCS OF ALUMINIUM CANES AS PER ORDER NO. 1256 DATED MAY 12, 2022 TRADE TERMS:CIF (INCOTERMS 2020) SHIPPING MARKS:NH (IN TRI) ◎姓名及准考證號 碼書寫請由左至 右橫書填寫 20000-111202 國貿業務乙級術科測試試題第2 頁/共7 頁 Documents Required 46A : 1. SIGNED INVOICE IN 3 COPIES INDICATING GOODS ARE OF TAIWAN ORIGIN 2. PACKING LIST IN 3 COPIES SHOWING NW, GW AND MEASUREMENT OF EACH CARTON 3. FULL SET OF MARINE BILLS OF LADING MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED MARKED FREIGHT PREPAID AND NOTIFY APPLICANT 4. INSURANCE POLICY/CERTIFICATE IN DUPLICATE FOR 110 PCT OF INVOICE VALUE BLANK ENDORSED AND WITH CLAIMS PAYABLE AT DESTINATION COVERING INSTITUTE CARGO CLAUSES (A) AND INSTITUTE WAR CLAUSES (CARGO) 5. CERTIFICATE OF ORIGIN CERTIFYING GOODS ARE OF TAIWAN ORIGIN ISSUED BY CHAMBER OF COMMERCE 6. BENEFICIARY′S DECLARATION STATING THAT THE SHIPMENT DETAILS HAVE BEEN SENT TO APPLICANT BY EMAIL WITHIN 2 DAYS AFTER SHIPMENT Additional Conditions 47A : 1. ALL DOCUMENTS MUST BEAR THE L/C NO. 2. A DISCREPANCY FEE OF USD75.00 (OR EQUIVALENT) WILL BE CHARGED IF DISCREPANT DOCUMENTS ARE PRESENTED 3. THE SHIPPER OF SHIPPING DOCUMENTS MUST BE THE BENEFICIARY OF THE CREDIT Details of Charges 71B : ALL BANKING CHARGES OUTSIDE JAPAN ARE FOR ACCOUNT OF BENEFICIARY Period for Presentation 48 : DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT Confirmation Instruction *49 : WITHOUT Instructions to Pay/Acc/Neg Bank 78 : 1. UPON RECEIPT OF DOCUMENTS IN COMPLIANCE WITH L/C TERMS AND CONDITIONS WE WILL EFFECT PAYMENT AT MATURITY AS PER YOUR INSTRUCTIONS 2. PLEASE FORWARD THE DOCUMENTS IN ONE COVER BY COURIER TO US Bill of Exchange Draft No. WT-022 Taichung, Taiwan JULY 25, 2022 Exchange for USD54,216.00 At ====== sight of this FIRST of Exchange (Second of the same tenor and date being unpaid) Pay to the order of MEGA INTERNATIONAL COMMERCIAL BANK LTD. The sum of XXX value received Drawn under L/C No. DI-258-02359 Dated MAY 20, 2022 Issued by XXX To Taiwan Business Bank ○ ○ ○ 6 WISDOM TRADING CO., LTD. ○ ○ ○ Lucy Hung 20000-111202 國貿業務乙級術科測試試題第3 頁/共7 頁 WISDOM TRADING CO., LTD. 600, SEC. 2, LIMING RD., NANTUN DIST. TAICHUNG CITY, TAIWAN Tel: +886-4-225xxxxx Fax: +886-4-225xxxxx PROFORMA INVOICE No. WT-022 Date: JULY 25, 2022 INVOICE of XXX For account and risk of Messrs. XXX Shipped Per S.S. MING UNION V. 05N Sailing on or about JULY 25, 2022 Shipment From XXX To XXX Marks & Nos. Description of Merchandise Quantity Unit Price Amount ALUMINIUM CANES XXX FT-105 QUAD CANE 1,200 PCS USD32.00/PC XXX FT-162 FOLDING CANE 1,456 PCS XXX PCS vvvvvvvvv USD15.00/PC XXX XXX vvvvvvvvvv WISDOM TRADING CO., LTD. 600, SEC. 2, LIMING RD., NANTUN DIST. TAICHUNG CITY, TAIWAN PACKING AND WEIGHT LIST No. WT-022 Date: JULY 25, 2022 PACKING LIST of 2,656 PCS OF ALUMINIUM CANES MARKS & NOS. For account and risk of Messrs. XXX Shipped Per S.S. XXX Sailing on or about XXX Shipment From KEELUNG To XXX Packing No. Description Quantity Net Weight Gross Weight Measurement ALUMINIUM CANES 1-50 FT-105 QUAD CANE @24 PCS 1200 PCS @5.4 KGS XXX KGS @6.4 KGS XXX KGS 51-108 FT-162 FOLDING CANE FT-162 FOLDING CANE @25 PCS 1450 PCS 6 PCS @6.2 KGS XXX KGS 1.5 KGS @7.2 KGS XXX KGS 2.5 KGS XXX XXX PCS vvvvvvvvv 631.1 KGS vvvvvvvvv XXX KGS vvvvvvvvv XXX CBM vvvvvvvvvv ○ ○ ○ DRAWN UNDER XXX L/C NO. XXX DATED XXX WISDOM TRADING CO., LTD. William Lin ○ ○ ○ ○ ○ AS PER ORDER NO.1256 DATED MAY 12, 2022 GOODS ARE OF TAIWAN ORIGIN ○ CIF YOKOHAMA ○ NH (IN TRI) TOKYO C/NO.1-109 MADE IN TAIWAN ○ ○ SAY TOTAL XXX CARTONS ONLY DRAWN UNDER XXX L/C NO. DI-258-02359 DATED MAY 20, 2022 ○ XXX CTNS vvvvvvvvvv WISDOM TRADING CO., LTD. William Lin SAY TOTAL:U.S. DOLLARS FIFTY FOUR THOUSAND TWO HUNDRED AND SIXTEEN ONLY 20000-111202 國貿業務乙級術科測試試題第4 頁/共7 頁 Shipper NEW HOPE ENTERPRISE CO., LTD. S/O No. 3689 B/L No. YMMTC5599827 Yang Ming Marine Transport Corporation BILL OF LADING FORWARDING AGENT REFERENCES (COMPLETE NAME AND ADRESS) Consignee TO ORDER OF SHIPPER Notify Party XXX Pre-carriage by Place of Receipt XXX Ocean Vessel Voy. No. MING UNION 05N Port of Loading TAICHUNG Port of Discharge TOKYO Place of Delivery XXX Final destination (for the Merchant reference) Container No. Marks & Numbers Seal No. Number of Containers or Packages Description of Goods ALUMINIUM CANES L/C NO. DI-258-02359 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 FOUR (4) Yang Ming Marine Transport Corp. XXX 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028 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. 34N6B-0001234 ASSURED CLAIM, IF ANY, PAYABLE IN JAPAN WISDOM TRADING CO., LTD. IN CURRENCY USD INVOICE NO. XXX CLAIM AGENT: L/C NO. XXX DATED XXX NEAREST LLOYD′S AGENT AMOUNT INSURED USD59,637.60 WHEN PRESENTING CLAIM ALL SAY XXX ONLY OF THE CONCERNED DOCUMENTS SHOULD BE WRITTEN IN OR TRANSLATED INTO ENGLISH. SHIP OR VESSEL XXX V. XXX SAILING ON OR ABOUT XXX FROM XXX TO XXX SUBJECT-MATTER INSURED (WARRANTED ALL BRAND-NEW UNLESS OTHERWISE SPECIFIED) ALUMINIUM CANES 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 WAR CLAUSES (CARGO) Marks and Numbers as per INVOICE NO. specified above. Valued at the same AMOUNT INSURED SIGNED IN TAIPEI ON JULY 21, 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 ○ ○ XXX CTNS 737.6 KGS vvvvvvvvv XXX CBM vvvvvvvvv ○ ○ 〝FREIGHT COLLECT〞 ○ ○ XXX ○ ○ ORIGINAL SAY TOTAL XXX ONLY JULY 25, 2022 ○ ○ ○ ○ 20000-111202 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9 小題,合計10 分) 請根據下列資料,分別計算還價、空運費及進口稅費等各項問題,並將計算 過程填入答案紙。 1. 還價(2 分) 某出口商向國外CFR 報價USD29.41/SET,出口報價的計算式如下: CFR=(工廠價+運費)/(1-業務費率)/(1-利潤率) 其中,工廠價:TWD580/SET;運費:USD2.50/SET;業務費率10%; 利潤率15%;匯率:USD1=TWD29 若客戶還價USD27.84/SET,除利潤率外,在其他條件不變的情況下,請問: ○ 1 如接受客戶的還價,出口商的利潤率(%)為多少? %。 (計算至小數點第2 位,四捨五入取1 位)(2 分) 2. 空運費計算(3 分) 廠商空運出口50 PCS 零件,運費計算相關資料如下: (1)該批貨物尺寸為24” x 36” x 36”,重量90 公斤。 (2)航空公司每公斤運費費率如下: 每批最低收費 小於 45 KG 大於等於 45 KG 大於等於 100 KG 大於等於 300 KG TWD2,200 TWD580 TWD470 TWD410 TWD350 (3)航空燃油附加費10% 請問: ○ 2 該批貨物之體積重量為何? 公斤。(1 分) ○ 3 該批貨物之計費重量為何? 公斤。(1 分) ○ 4 該批貨物每PC 之運費為何? TWD 。(1 分) 3. 進口稅費(5 分) 某廠商進口30 台電器,其申報進口FOB 價格USD420.00/set、Total Ocean Freight USD1,200.00、Total Insurance Premium USD80.00;經查關務署報關 適用外幣匯率其「買入」匯率為USD1=TWD28.65;「賣出」匯率為 USD1=TWD28.75,進口關稅率為3%,貨物稅率為6%。關於該批電器之進口 稅費,請依上述資料進行核算: ○ 5 關稅的完稅價格= TWD 。(元以下捨去)(1 分) ○ 6 關稅= TWD 。(元以下捨去)(1 分) ○ 7 貨物稅的完稅價格= TWD 。(元以下捨去)(1 分) ○ 8 貨物稅= TWD 。(元以下捨去)(1 分) ○ 9 推廣貿易服務費= TWD 。(元以下捨去)(1 分) 20000-111202 國貿業務乙級術科測試試題第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) 國際貿易的遠期付款方式除O/A 外,還有遠期信用狀、延期付款信用狀與承 兌交單等。請就下列項目進行比較: 1.(每小格1 分,共8 分) 比較 買方遠期信用狀 延期付款信用狀 承兌交單 英文全文 Buyer's Usance Letter of Credit 匯票付款人 付款銀行(未規 定時開狀銀行) 匯票貼現便利性 高(銀行承兌匯 票貼現方便) 銀行授信行為 出口地銀行視出 口商狀況授信 2. 遠期信用狀的匯票期限分別為:180 days sight、180 days after B/L date 與 180 days from date,請依出口商取得貨款的時間由近到遠排序,並說明其 匯票期限起算日。(2 分) (二) 要約(Offer)經承諾(Accept)產生合意而讓買賣契約成立。請針對下列各 種狀況回答相關問題: 1. 十多年來A 公司定期的向B 公司下訂單,B 公司接到訂單後均於2~3 個 月內將貨物裝船交貨,但從未對訂單是否接受予以函覆。嗣有某張編號 A-123 的訂單,B 公司既未裝船亦未通知A 公司拒絕,結果造成A 公司損 失。A 公司以賣方違約為由向B 公司索賠。但B 公司以並未對該訂單函 覆接受(承諾),主張契約並未成立,因此拒絕賠償。請問: ○ 1 依照我國民法規定,承諾有哪些方式?(2 分) ○ 2 本案買賣契約是否成立?(1 分)說明理由(2 分)。 2. 若另一公司(C 公司)針對上述該張編號A-123 的訂單向A 公司函覆表示 接受,並且: ○ 1 如果C 公司在接受函中載明:「你方應於收到此信函後十天內回覆是否 購買,逾期未答覆或不答覆,我方將視為你方已同意購買。」,但由於 A 公司不認識C 公司,對C 公司寄來的信函不予理會,並未於收到信 函後十天內回覆。請問:本案買賣契約是否成立?(1 分)說明理由 (2 分)。 ○ 2 如果C 公司在接受函中載明:「你方應於收到此信函後十天內回覆是否 購買,逾期未答覆,我方將視為你方拒絕購買。」,而A 公司於收到 信函後第十一天才回覆表示同意購買。請問:A 公司此一逾期的回覆, 有何法律效力?(2 分) (三) 某台北出口商之前與紐約的進口商簽訂一宗買賣契約,部份內容如下: Unit Price: USD15.00/set CIF New York Packing: Packed in export standard packing, seaworthy Shipment: Shipment from Keelung to New York on or before XXX Payment: By O/A 60 days after delivery Insurance: Covering Institute Cargo Clauses (A) for 110% invoice value Exchange Risk: If any, for seller's account 若同樣的商品交易,運輸方式改採空運,請問: 1. 上述合約有那些條款需要被修改?(4 分) 2. 因為商品為貴重物品,出口商要求空運承攬人採直走(Direct Flight)方式 辦理,簽發直走單,請問: ○ 1 何謂採直走(Direct Flight)方式辦理?(1 分) ○ 2 除了貴重物品的運輸以外,還有哪些情況下貨主會採直走(Direct Flight) 方式託運?(2 分) ○ 3 空運提單中的PP 與CC 分別代表甚麼意思?請問直走單該用PP 還是 CC?(3 分) 20000-111202 國貿業務乙級術科測試試題第7 頁/共7 頁 草稿紙 □ 缺考 □ 違規 技術士技能檢定國貿業務職類乙級

參考解答

  • ① Buyer's Usance L/C：遠期信用狀由開狀銀行或付款銀行承擔到期付款責任，匯票付款人通常為銀行，銀行承兌後貼現便利性高。
  • ② Deferred Payment L/C：延期付款信用狀通常不使用匯票，由指定銀行或開狀銀行於到期日付款；貼現便利性視銀行承諾與市場接受度而定。
  • ③ D/A：承兌交單由買方承兌匯票後取得單據，銀行只辦理代收不保證付款，出口商信用風險最高。
  • ④ 遠期信用狀融資的授信對象與成本，會因 buyer's usance、seller's usance 或 UPAS 結構而不同，應區分誰負擔利息與誰取得銀行授信。
  • ⑤ 出口商若重視收款保障，銀行承諾付款的遠期/延期信用狀優於 D/A；若重視買方融資便利，可採買方遠期或 UPAS 結構。