民國111年 第1梯次 20000 國貿業務乙級 術科考古題與答案

民國111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 3 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. 我們會立刻更正預估發票上的錯誤。發生此種錯誤實不尋常,很抱歉 造成您的不便。(6 分) 2. 因原物料價格飆漲,我們被迫漲價百分之五。( 5 分) 3. 貴公司的理賠要求已轉交給我們的保險公司,他們會很快跟您聯絡。 (4 分) (二) 貿易信函 (本題15 分) 請根據以下所述情境,以Jessie Tang 的名義,用英文寫一封e-mail。 貴公司收到孟加拉一位Islam 先生的來信,詢問你們的大自然系列變色 杯 (Nature Magic Mug)。請回信謝謝他對產品的青睞,並附上該系列的詳細 資料小冊。信中請指出這款杯子有三項特色,會特別吸引顧客:a) 設計高雅 b) 微波安全 c) 可用洗碗機清洗。並請說明以下銷售條件: 價格:一組(3 個) 45 美元,高雄港船上交貨價 付款:以不可撤銷即期信用狀方式 交貨期:收到信用狀後21 天內 樣品:售價45 美元 鑑於他的顧客可能有不同的口味和要求,你同時也附上了關於另外兩 個主題 (肖像及建築) 的小冊。信末強調你們會立刻處理接到的訂單。

參考解答

  • 短文英譯 1：We will correct the error in the proforma invoice immediately. Such an error is unusual, and we apologize for the inconvenience caused.
  • 短文英譯 2：Because raw material prices have risen sharply, we are forced to raise our prices by five percent.
  • 短文英譯 3：Your claim has been referred to our insurance company, and they will contact you shortly.
  • 貿易信函 Subject：Re: Inquiry for Nature Magic Mug
  • 貿易信函稱呼：Dear Islam,
  • 貿易信函第1段：Thank you for your inquiry. We are pleased to enclose detailed information and our price list for Nature Magic Mug.
  • 貿易信函第2段：The products are light, convenient and easy to use, and they are offered on the terms stated in your inquiry, including price, payment, sample, shipment, minimum order quantity and validity.
  • 貿易信函第3段：If these terms are acceptable, please place your order as soon as possible. We will give it our prompt and careful attention.
  • 貿易信函結尾：Sincerely yours, Jessie Tang.

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 Input Time/MIR Received from 700 Issue of a Documentary Credit 1435 210426 NBBKSEGGAXXX JSBKTRISAXXX TURKIYE IS BANKASI A.S. JKJTELL SANAYI BRANCH ISTANBUL Sequence of Total *27 : 1/1 Form of Doc. Credit *40A : IRREVOCABLE Doc. Credit Number *20 : 1278SL100028 Date of Issue 31C : 210426 Applicable Rules *40E : UCP LATEST VERSION Date and Place of Expiry *31D : 210826 PLACE IN THE COUNTRY OF BENEFICIARY Applicant *50 : LINAR ELEKTRONIK VE TICARRT A.S. BAGCTLAR, ISTANBUL, TURKIYE Beneficiary *59 : GRANT MATE CO., LTD. 3F, NO. 6, SEC. 2, CHUNG SHAN RD., TAIPEI, TAIWAN Currency Code Amount *32B : CURRENCY USD AMOUNT 28,000.00 Available with/by *41D : HNBKTWTPAXXX HUA NAN COMMERCIAL BANK LTD., TAIPEI, TAIWAN BY NEGOTIATION Drafts at 42C : AT 45 DAYS AFTER B/L DATE FOR 80% OF INVOICE VALUE Drawee 42D : ISSUING BANK Partial Shipments 43P : PROHIBITED Transshipment 43T : PERMITTED Port of Loading 44E : TAIWAN Port of Discharge 44F : ISTANBUL, TURKIYE Latest Date of Shipment 44C : 210811 ◎姓名及准考證號 碼書寫請由左至 右橫書填寫 20000-111201 國貿業務乙級術科測試試題第2 頁/共7 頁 Description of Goods 45A : 7,000 PCS OF THERMOMETER AS PER P/I NO. 020604 DATED MAR. 20, 2021 UNIT PRICE:USD4.00 TOTAL AMOUNT:USD28,000.00 TRADE TERMS:CIF SHIPPING MARKS:LE (IN TRI) Documents Required 46A : 1. COMMERCIAL INVOICE IN 3 ORIGINALS AND 3 COPIES INDICATING GOODS ARE OF TAIWAN ORIGIN 2. PACKING LIST IN 3 COPIES SHOWING NW, GW AND MEASUREMENT OF EACH CARTON 3. MARINE BILLS OF LADING IN 3 ORIGINALS AND 3 NON-NEGOTIABLE COPIES ISSUED OR ENDORSED TO OUR ORDER NOTIFY APPLICANT 4. BENEFICIARY DECLARATION STATING THAT THE SHIPMENT DETAILS HAVE BEEN FAXED TO OUR BANK ON SHIPPING DATE INFORMING THE VALUE OF DESPATCHED GOODS 5. INSURANCE POLICY/CERTIFICATE IN 3 ORIGINALS FOR 115 PCT OF INVOICE VALUE BLANK ENDORSED AND WITH CLAIMS PAYABLE AT DESTINATION COVERING INSTITUTE CARGO CLAUSES (A) AND INSTITUTE WAR CLAUSES (CARGO) 6. CERTIFICATE OF ORIGIN IN ONE ORIGINAL AND ONE COPY CERTIFYING GOODS ARE OF TAIWAN ORIGIN ISSUED OR SIGNED BY CHAMBER OF COMMERCE Additional Conditions 47A : 1. ALL DOCUMENTS MUST BEAR OUR L/C NO. 2. A DISCREPANCY FEE OF USD45.00 (OR EQUIVALENT) WILL BE CHARGED IF DISCREPANT DOCUMENTS ARE PRESENTED. 3. 3 PCT MORE OR LESS IN BOTH AMOUNT AND QUANTITY WILL BE ACCEPTABLE. 4. SHIPPING MARK SHOULD INCLUDE PRO. INV. NO. 5. THIRD PARTY TRANSPORTATION DOCUMENTS ARE PERMITTED. 6. IF THE VESSEL IS BETWEEN 31 AND 40 YEARS OLD AND OR LESS THAN 1,000 GROSS TON IN WEIGHT, THIS SITUATION MUST BE INFORMED TO US BY FAX BEFORE SHIPPING DATE. Details of Charges 71B : ALL BANKING CHARGES AND COMM. INCURRED OUTSIDE TURKIYE ARE FOR ACC. 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 : UPON RECEIPT OF DOCUMENTS IN COMPLIANCE WITH L/C TERMS AND CONDITIONS WE WILL EFFECT PAYMENT AT MATURITY AS PER YOUR INSTRUCTIONS. Sender to Receiver Information : PLEASE FORWARD THE DOCUMENTS IN ONE COVER TO US. Trailer MAC: 7C83E88E CHK:4K228715D7EE DLM Bill of Exchange Draft No. EB-0125 Taipei, Taiwan AUG. 1, 2021 Exchange for XXX At 45 DAYS AFTER B/L DATE sight of this FIRST of Exchange (Second of the same tenor and date being unpaid) Pay to the order of HUA NAN COMMERCIAL BANK LTD. The sum of U.S. DOLLARS TWENTY EIGHT THOUSAND FIVE HUNDRED SIXTY ONLY value received Drawn under L/C No. 1278SL100028 Dated AUG. 26, 2021 Issued by TURKIYE IS BANKASI A.S. JKJTELL SANAYI BRANCH To XXX ○ ○ ○ Jacky Cheng GRANT MATE CO., LTD. ○ ○ ○ 20000-111201 國貿業務乙級術科測試試題第3 頁/共7 頁 GRANT MATE COMPANY LIMITED 3F, NO. 6, SEC. 2, CHUNG SHAN RD. TAIPEI, TAIWAN Tel: +886-2-260xxxxx Fax: +886-2-260xxxxx INVOICE No. EB-0125 Date: AUG. 1, 2021 INVOICE of 7,000 PCS OF THERMOMETER For account and risk of Messrs. LINAR ELEKTRONIK VE TICARRT A.S. BAGCTLAR, ISTANBUL, TURKIYE Shipped Per S.S. EVER BOARD V. 209 Sailing on or about XXX Shipment From XXX To ISTANBUL Marks & Nos. Quantity Description of Merchandise Unit Price Amount THERMOMETER XXX XXX PCS AX-0956 USD4.00 XXX XXX PCS XXX PCS vvvvvvvvv AX-0569 USD4.00 XXX XXX vvvvvvvvvv GRANT MATE COMPANY LIMITED 3F, NO. 6, SEC. 2, CHUNG SHAN RD. TAIPEI, TAIWAN PACKING LIST No. EB-0125 Date: AUG. 1, 2021 PACKING LIST of XXX 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 THERMOMETER XXX AX-0956 @150 PCS 3000 PCS @7.5 KGS 150 KGS @7.6 KGS 152 KGS @0.055 CBM 1.100 CBM XXX AX-0569 @150 PCS 4050 PCS 90 PCS @7.5 KGS 202.5 KGS 4.5 KGS @7.6 KGS 205.2 KGS 5.6 KGS @0.055 CBM 1.485 CBM 0.055 CBM XXX PCS vvvvvvvvv 357 KGS vvvvvvvvv XXX KGS vvvvvvvvvv XXX CBM vvvvvvvvvv ○ ○ ○ ○ ○ DRAWN UNDER TURKIYE IS BANKASI A.S. JKJTELL SANAYI BRANCH L/C NO. 1278SL100028 DATED APR. 26, 2021 ○ AS PER P/I NO. 020604 DATED MAR. 20, 2021 COUNTRY OF ORIGIN:TAIWAN ○ GRANT MATE CO., LTD. Jacky Cheng ○ ○ CIF KEELUNG PER PC ○ ○ ○ ○ ○ ○ SAY TOTAL XXX CARTONS ONLY L/C NO. 1278SL100028 XXX CTNS vvvvvvvvvv GRANT MATE CO., LTD. Jacky Cheng LE (IN TRI) ISTANBUL C/NO.1-47 MADE IN TAIWAN SAY TOTAL: XXX 20000-111201 國貿業務乙級術科測試試題第4 頁/共7 頁 Shipper BERRY INTERNATIONAL CO., LTD. S/O No. 9666 B/L No. KSGLMS6799819 EVERGREEN MARINE CORP. BILL OF LADING FORWARDING AGENT REFERENCES (COMPLETE NAME AND ADRESS) Consignee TO ORDER OF LINAR ELEKTRONIK Notify Party LINAR ELEKTRONIK VE TICARRT A.S. BAGCTLAR ISTANBUL, TURKIYE Pre-carriage by Place of Receipt KEELUNG CFS Ocean Vessel Voy. No. EVER BOARD 209 Port of Loading KEELUNG Port of Discharge ISTANBUL Place of Delivery ISTANBUL CFS Final destination (for the Merchant reference) Container No. Marks & Numbers Seal No. Number of Containers or Packages Description of Goods THERMOMETER L/C NO. 1278SL100028 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) EVERGREEN MARINE 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. 23N9B-0003985 ASSURED CLAIM, IF ANY, PAYABLE IN TAIWAN GRANT MATE CO., LTD. IN CURRENCY USD INVOICE NO. EB-0125 CLAIM AGENT: L/C NO. 1278SL100028 DATED APR. 26, 2021 NEAREST LLOYD′S AGENT AMOUNT INSURED USD32,430.00 WHEN PRESENTING CLAIM ALL SAY XXX ONLY OF THE CONCERNED DOCUMENTS SHOULD BE WRITTEN IN OR TRANSLATED INTO ENGLISH. SHIP OR VESSEL EVER BOARD V. 209 SAILING ON OR ABOUT XXX FROM XXX TO XXX SUBJECT-MATTER INSURED (WARRANTED ALL BRAND-NEW UNLESS OTHERWISE SPECIFIED) THERMOMETER 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 20, 2021 NUMBERS OF POLICIES ISSUED IN TRIPLICATE 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 ○ ○ ○ ○ XXX 362.8 KGS vvvvvvvvv 2.640 CBM vvvvvvvvv ○ ○ ○ ○ ORIGINAL SAY TOTAL XXX ONLY FREIGHT PAYABLE AT DESTINATION AUG. 1, 2021 ○ ○ ○ ○ ○ ○ 20000-111201 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、貿易個案分析及價格核算(本題共4 大題,合計40 分) 請回答下列各問題,並將適當答案寫在答案紙。 (一) 台灣新竹科學園區某廠商接到美國進口商40 呎整櫃貨物詢價,報價條件要求 包含海運費與保費,請問: 1. 依照Incoterms 2020 之規定,就CIF 與CIP 兩種貿易條件比較 (每小格1 分,共5 分) (英文作答) 比較 CIF CIP 英文全文 COST, INSURANCE AND FREIGHT 條件後面須 註明(named) 最低投保之 保險種類 2. 就危險負擔移轉點的比較,請問你會建議台灣廠商採用CIF 或CIP,理由 為何?(3 分) 3. 由於受到美西塞港的影響,台灣廠商決定改成FCA 貿易條件空運出口,請 就竹科工廠與桃園機場可能的2 個交貨地點,說明其危險負擔移轉點的差 異為何?(2 分) (二) F 銀行開發信用狀,限定通知銀行為押匯銀行,並安排H 銀行為補償銀行。 該信用狀部分內容如下: 41A:Available with ... by ... ADVISING BANK BY NEGOTIATION 53A:Reimbursing Bank H BANK 78:Instructions to Paying/Accepting/Negotiating Bank THE NEGOTIATING BANK IS AUTHORIZED TO CLAIM REIMBURSEMENT FROM THE ABOVE-NAMED REIMBURSING BANK BY SWIFT UPON RECEIPT OF DOCUMENTS IN COMPLIANCE WITH ALL LC TERMS AND CONDITIONS. 請問: 1. 實務上,開狀銀行需另行安排補償銀行的原因為何? (2 分) 2. 關於銀行間的補償作業,目前國際商會(ICC) 訂有哪些國際規範? (2 分) 3. 本案押匯銀行向H 銀行求償時,H 銀行於付款前是否要審查押匯單據?為 何?(2 分) 4. 本案LC 是否允許T/T reimbursement?何謂T/T reimbursement? (2 分) 5. 實務上,許多開狀銀行不允許T/T reimbursement,其主要考量為何? (2 分) (三) 台灣A 公司向德國B 公司進口一套機器要運到大陸廣西南寧的工廠,合約部 份內容如下: Unit Price:EUR23,475.00 Per Set CIP Nanning, Guangxi Shipment:Within 90 days after receipt of L/C From Hamburg to any Chinese port Insurance:To be covering ICC(A) for 110% CIP invoice value 合約簽訂後,A 公司於4 月25 日開出信用狀,8 月上旬開狀銀行審核了B 公 司的押匯單據未發現任何瑕疵並予以兌付,但另一方面A 公司卻遲遲等不到 貨物的到達通知,等到最後B 公司竟然回覆貨物早已卸在廣東深圳,並請A 公司盡速派人前往辦理報關提貨手續,此時貨物已滯報50 多天,衍生了一 筆可觀的滯報費及倉租。請問: 1. 本案例所衍生的滯報費及倉租該由誰負擔?為什麼? (2 分) 2. A 公司於廣東深圳提貨後還需要將貨物運回廣西南寧的工廠,請問衍生的 這段運輸費用該由誰負擔?為什麼? (2 分) 3. 不料這批貨於廣東深圳運回廣西南寧工廠的路途中發生了車禍,機器遭到 嚴重毀損,預估修理費用將超過這部機器的價值。請問: ○ 1 誰有權利跟保險公司提出理賠?為什麼?(2 分) ○ 2 當修理費用預估超過機器的價值時,受益人該如何向保險公司申請理賠比較 好?(2 分) 4. 本案例是因為國外出口商不諳進口國港口而導致卸貨港選擇不當,請問上 述的合約部分內容應如何修正,以避免類似的糾紛發生? (2 分) 20000-111201 國貿業務乙級術科測試試題第6 頁/共7 頁 (四) 進出口價格核算(本題共4 小題,合計10 分) 請根據下列資料,分別計算空運費、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。 1. 空運費計算及出口報價(5 分) 以下為一批出口貨物的資料: 商品:電子零件1,000 件,40 件裝一箱 淨重:每箱5.5 公斤 毛重:每箱6 公斤 體積:每箱30cm×36cm×42cm 貿易條件:CIP 工廠價:每件USD120 業務費率:15% 利潤率:10% 保險:按CIP120%投保,保費率為0.7% 匯率:USD1 = NTD28.00 航空公司報價如下: 最低運費小於45 kg 大於等於 45 kg 大於等於 100 kg 大於等於 200 kg 大於等於 300 kg 大於等於 500 kg NTD3,000 NTD400/kg NTD350/kg NTD330/kg NTD300/kg NTD260/kg NTD220/kg 若該批貨物採空運出口,請問: ○ 1 應付空運費為何? NTD 。 (3 分) ○ 2 若賣方出口報價的計算式如下: (工廠價+運費)/(1-業務費率)/(1-利潤率)/(1-投保比率*保險費率)/(1-佣金率) 則該批貨物每件CIP 報價為多少? USD 。(計算至小數點第三 位,四捨五入取二位) (2 分) 2. 進口稅費(5 分) 某進口商從德國進口音響器材一批共80 sets,其申報進口價格為FOB EUR785/set、Total Ocean Freight EUR1,150.00、Total Insurance Premium EUR673.85;經查財政部關務署報關適用外幣匯率,其「買入」匯率為 EUR1=NTD33.30;「賣出」匯率為EUR1=NTD33.98,進口關稅率如下表, 貨物稅率為10%。海關填發稅款繳納證之日期為110 年3 月23 日,公司 遲至110 年4 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 5% 免稅 (PA, GT, NI, SV, HN, SG, NZ) 10% 請依上述資料進行核算: ○ 1 關稅= NTD 。 (元以下捨去) (2 分) ○ 2 營業稅= NTD 。 (元以下捨去) (3 分) 20000-111201 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 CIF=Cost, Insurance and Freight，後接 named port of destination；CIP=Carriage and Insurance Paid To，後接 named place of destination。
  • ② Incoterms 2020 下 CIF 最低保險為 ICC(C)，CIP 最低保險為 ICC(A)；CIF 適用海運/內河運輸，CIP 可用於任何運送方式。
  • ③ CIF 風險於貨物裝上船時移轉；CIP/FCA 空運時風險於交付第一承運人時移轉。若從竹科工廠交貨，承運人於工廠接管時移轉；若指定桃園機場，則交至機場承運人時移轉。
  • ④ 開狀銀行安排補償銀行，通常因其在付款地無帳戶、希望提高付款效率或透過往來帳戶清算。
  • ⑤ 銀行間補償適用 ICC URR 725；補償銀行依補償授權付款，原則上不審查押匯單據是否相符。
  • ⑥ T/T reimbursement 是押匯銀行以電訊向補償銀行求償；開狀銀行不允許時，主要是避免單據尚未到達或未審妥前即產生資金風險。