民國110年 第1梯次 20000 國貿業務乙級 術科考古題與答案

民國110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. 儘管我們的價格不得不上漲10%以彌補通貨膨脹,但我們會履行舊的價 目表到本月底。(5 分) 2. 由於一年保固已經過期,我們不準備照您建議,提供影印機更換。(4 分) 3. 我們很失望發現您所提供的兒童安全帽(型號CH102)品質與一月交給 我們的安全帽樣品不符。(6 分) (二) 貿易信函(本題15 分) 請根據以下所述情境,以Alicia Ho 的名義用英文寫一封e-mail。 貴公司在11 月5 日收到李德(Reed)先生購買彩虹系列童襪的訂單。然而過 去這幾個月來原物料價格上漲可觀。更糟的是,新台幣兌美元今年升值超 過百分之四,你們無法接受根據去年11 月報價所下的訂單。請回信給李德 先生,對他的訂單表示感謝,並說明你們無法接單的原因,然後解釋你們 不得不調整價格以因應增加的成本。你們目前所能報的最低價如下: 女童短 襪 10 雙裝 8.93 美元;男童短襪 10 雙裝 9.25 美元。信中請特別指出,由 於假期旺季訂單湧入,庫存幾乎用盡。請客戶告知是否願以此價格訂購。 只要他接受你們就會立刻出貨。

參考解答

  • 短文英譯 1：Although our prices must rise by 10% to offset inflation, we will honor the old price list until the end of this month.
  • 短文英譯 2：Since the one-year warranty has expired, we are not prepared to replace the copier as you suggested.
  • 短文英譯 3：We are disappointed to find that the quality of the children's helmets, model CH102, supplied by you does not conform to the helmet samples delivered to us in January.
  • 貿易信函 Subject：Your Order for Reed
  • 貿易信函稱呼：Dear Sir or Madam,
  • 貿易信函第1段：Thank you for your order. We regret, however, that we are unable to accept it at the previous price.
  • 貿易信函第2段：Because tariffs, exchange rates, material costs or other market factors have increased our cost, we have to adjust our price and offer the revised quotation stated in the question.
  • 貿易信函第3段：We value our business relationship and will arrange production or shipment immediately if the revised price is acceptable to you. Please let us know your decision at your earliest convenience.
  • 貿易信函結尾：Sincerely yours, Alicia Ho.

第2題

二、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,分別計算空運運費及進口稅費等各項問題,並將正確答案填 入答案紙。 (一) 空運運費(6 分) 貨物資料: 貨主 數量(箱) 淨重/每箱 毛重/每箱 體積/每箱 A 19kgs 21.3kgs 100cm X 48 cm X 25cm B 18kgs 20.4kgs 28 × 20 × 20 空運費率表: M N +45KGM +100KGM +300KGM TWD1,281 TWD55 TWD52 TWD38 TWD33 請依上述資料回答下列問題: ○ 1 若A 貨主自行託運,應付航空公司運費為TWD______。 ○ 2 若B 貨主自行託運,應付航空公司運費為TWD ______。 ○ 3 若A、B 兩貨主透過航空貨運承攬業併裝運送,則該貨運承攬業者應付 航空公司合計運費為TWD ______。 (二) 進口稅費(4 分) 某進口商從德國進口商品一批,申報進口價格EUR15,346.40 CIF KEELUNG。經查關務署每旬報關適用外幣匯率表之買進匯率為 EUR1=TWD33.85000、賣出匯率為EUR1=TWD34.25000,進口關稅率 為10%,適用貨物稅稅率為15%。 請依上述資料進行核算: ○ 4 進口關稅= TWD______。 ○ 5 營業稅= TWD______。 ◎姓名及准考證號 碼書寫請由左至 右橫書填寫 20000-110201 國貿業務乙級試題第2 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3題

三、貿易單據審改(本題共10 小題,每小題3 分,合計30 分) 請根據所附之信用狀內容,審核匯票、商業發票、裝箱單、提單及保險單之編 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 INPUT : FIN 700 Issue of a Documentary Credit Sender : ANZBAU4BXXX AUSTRALIA AND NEW ZEALAND BANKING GROUP LIMITED BRISBANE Receiver : ANZBTWTPXXX AUSTRALIA AND NEW ZEALAND BANK, TAIPEI BRANCH .............................Message Text................................................................................ Sequence of Total *27 : 1/1 Form of Doc. Credit *40A : IRREVOCABLE Doc. Credit Number *20 : AB-0984-752 Date of Issue Date and Place of Expiry 31C 31D : : 201213 210317 IN TAIWAN Applicable Rules *40E : UCP LATEST VERSION Applicant *50 : GREEN TIMBERS CO., LTD. 249 TURBOT STREET, BRISBANE QLD 4000, AUSTRALIA Beneficiary *59 : SOFITEL CO., LTD. 10F, NO.210, SEC.1, KEELUNG RD., TAIPEI, TAIWAN Currency Code Amount *32B : USD273,360.00 Available with/by *41D : ANY BANK BY NEGOTIATION Drafts at..... 42C : 60 DAYS AFTER B/L DATE FOR FULL INVOICE VALUE Drawee 42D : ISSUING BANK Partial Shipments 43P : ALLOWED Transshipment 43T : NOT ALLOWED Port of Loading 44E : ANY PORT IN TAIWAN Port of Discharge 44F : BRISBANE Latest Date of Shipment 44C : 210310 Description of Goods 45A : SUEDE SHOES ITEM NO. QTY U/PRICE AMOUNT PAIRS USD USD UMF-24T 1,200 112.30 134,760.00 UMF-36T 1,000 138.60 138,600.00 CIF ANY PORT IN AUSTRALIA INCOTERMS 2020 MAIN MARKS:GT HS CODE NO. 6402.99.90 Documents Required 46A : 1. SIGNED COMMERCIAL INVOICE IN TRIPLICATE SHOWING THE GOODS ARE OF TAIWAN ORIGIN. 2. FULL SET (3/3) OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO OUR ORDER NOTIFY APPLICANT WITH FULL NAME AND ADDRESS MARKED "FREIGHT PREPAID". 3. INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR THE FULL INVOICE VALUE PLUS 10 PERCENT SHOWING "CLAIMS PAYABLE IN AUSTRALIA" IN THE SAME CURRENCY OF THE CREDIT COVERING INSTITUTE CARGO CLAUSES(C). 4. PACKING NOTE IN TRIPLICATE. 5. BENEFICIARY'S CERTIFICATE STATING THAT ONE SET OF N/N SHIPPING DOCUMENTS HAVE BEEN FORWARDED BY COURIER TO APPICANT WITHIN 3 DAYS AFTER SHIPMENT DATE. Additional Conditions 47A : 1. ALL DOCUMENTS MUST SHOW THIS L/C NUMBER. 2. ALTERATIONS OR ADDITIONS ON DOCUMENTS MUST BE STAMPED AND SIGNED BY THE ISSUER. 3. A DISCREPANCY FEE OF USD90.00 OR EQUIVALENT SHOULD BE DEDUCTED FROM THE PROCEEDS FOR EACH PRESENTATION OF DISCREPANT DOCS UNDER THIS L/C. Details of Charges 71B : ALL BANKING CHARGES OUTSIDE AUSTRALIA ARE FOR BENEFICIARY'S ACCOUNT. Period for Presentation 48 : ALL DOCUMENTS TO BE PRESENTED WITHIN 7 DAYS AFTER SHIPMENT DATE BUT WITHIN THE VALIDITY OF L/C. Confirmation Instructions *49 : WITHOUT 20000-110201 國貿業務乙級試題第3 頁 / 共7 頁 Instructions to Payg/Accptg/Negotg Bank 78 : + ON RECEIPT OF DOCUMENTS PLEASE SEND TO 1/324 QUEEN STREET, BRISBANE QLD 4000, AUSTRALIA BY DHL. + UPON RECEIPT OF SAID ADVICE AND DOCUMENTS COMPLIANCE WITH THE TERMS AND CONDITIONS OF THIS L/C, WE SHALL REIMBURSE YOU ACCORDING TO YOUR INSTRUCTION IN THE CURRENCY OF THE CREDIT. .......................................Messagetrailer............................................................... Bill of Exchange Draft No. DC-7532 TAIPEI, MAR. 5, 2021 Exchange for XXX At 60 DAYS AFTER B/L DATE sight of this FIRST of Exchange (SECOND being unpaid) Pay to the order of LAND BANK OF TAIWAN, KEELUNG BRANCH The sum of XXX value received Drawn under L/C No. XXX Dated DEC. 13, 2020 Issued by AUSTRALIA AND NEW ZEALAND BANK GROUP LIMITED BRISBANE To AUSTRALIA AND NEW ZEALAND BANK, TAIPEI BRANCH ○ SOFITEL CO., LTD. SOFITEL COMPANY LIMITED 10F, NO.210, SEC.1, KEELUNG RD. TAIPEI, TAIWAN Tel: +886-2-2732xxxx Fax: +886-2-2732xxxx INVOICE No. DC-7532 Date: MAR. 5, 2021 Invoice of AS FOLLOWS ○ Shipped Per S.S. XXX Sailing on or about MAR. 5, 2021 Shipment From KAOHSIUNG ○ To XXX Marks & Nos. Description of Goods Quantity Unit Price Amount UMF-24T UMF-36T 1,200 PAIRS 1,000 PAIRS 2,200 PAIRS vvvvvvvvvvvv USD112.30 USD138.60 XXX XXX vvvvvv ○ XXX SAY TOTAL U.S. DOLLARS TWO HUNDRED SEVENTY THREE THOUSAND THREE HUNDRED SIXTY ONLY ○ L/C NO. AB-0984-752 SOFITEL CO., LTD. KEVIN WANG ○ CIF KAOHSIUNG INCOTERMS 2020 IMITATION SUEDE SHOES ○ ○ THE GOODS ARE OF TAIWAN ORIGIN HS CODE NO. 6402.99.90 ○ ○ ○ ○ ○ ○ KEVIN WANG ○ 20000-110201 國貿業務乙級試題第4 頁 / 共7 頁 SOFITEL COMPANY LIMITED 10F, NO.210, SEC.1, KEELUNG RD TAIPEI, TAIWAN Tel: +886-2-2732xxxx Fax: +886-2-2732xxxx PACKING LIST No. DC-7532 Date: MAR. 5, 2021 Packing List of XXX MARKS & NOS. For account and risk of Messrs. GREEN TIMBERS CO., LTD.10F, NO.210, SEC.1, KEELUNG RD., TAIPEI, TAIWAN Shipped Per S.S. YM WEALTH V.152S ○ Sailing on or about XXX Shipment From XXX To XXX Packing No. Description Quantity Net Weight Gross Weight Measurement XXX 1-200 UMF-24T @6 PAIRS XXX @ 4.78 KGS 956.00 KGS @ 5.60 KGS XXX @ 0.384 CBM 76.800 CBM 201-325 UMF-24T @8 PAIRS XXX @ 5.80 KGS 725.00 KGS @ 6.70KGS XXX @ 0.384 CBM 48.000 CBM XXX 1,681.00 KGS vvvvvvvvvvv XXX 124.800 CBM vvvvvvvvvvv Shipper ○ SOFITEL CO., LTD. 10F, NO.210, SEC.1, KEELUNG RD., TAIPEI, TAIWAN S/O No. 45261 B/L No. KIDE010631645322 EVERGREEN LINE BILL OF LADING ORIGINAL FORWARDING AGENT REFERENCES (COMPLETE NAME AND ADRESS) Consignee TO OUR ORDER ○ Notify Party ○ GREEN TIMBERS CO., LTD. 249 TURBOT STREET, BRISBANE QLD 4000, AUSTRALIA Pre-carriage by Place of Receipt Ocean Vessel Voy. No. YM WEALTH 152S Port of Loading KAOHSIUNG Port of Discharge BRISBANE Place of Delivery Final destination (for the Merchant reference) Container No.And Seal No. Marks & Nos. Container No. XXX Seal No. XXX XXX Number of Containers or Packages Description of Goods SHIPPER’S LOAD AND COUNT AND SEAL XXX Gross Weight Kgs/lbs Measurement M3/cbm Total No. of Containers or Packages (in words) SAY TOTAL XXX CTNS ONLY. Freight 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 ○ 29 THREE (3) EVERGREEN LINE AS CARRIER Date Laden on board the vessel ○ GT BRISBANE C/NO.1-325 MADE IN TAIWAN MARCH 5, 2021 XXX CTNS 〝FREIGHT PREPAID〞 L/C NO. XXX KGS CBM 1,681.00 124.800 ○ 26 ○ ○ Total: XXX CTNS vvvvvvvvvvvvvv SAY TOTAL THREE HUNDRED TWENTY FIVE (325) PAIRS ONLY L/C NO. XXX ○ ○ ○ ○ SOFITEL CO., LTD. KEVIN WANG ○ 20000-110201 國貿業務乙級試題第5 頁 / 共7 頁 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.452316M-12345810 ASSURED CLAIM, IF ANY, PAYABLE AT/IN GREEN TIMBERS CO., LTD. 249 TURBOT STREET, BRISBANE QLD 4000, AUSTRALIA AUSTRALIA IN USD INVOICE NO. XXX CLAIM AGENT: L/C NO. AB-0984-752 DATED DEC. 13, 2020 NEAREST LLOYD′S AGENT AMOUNT INSURED XXX WHEN PRESENTING CLAIM ALL OF SAY U.S. DOLLARS TWO HUNDRED SEVENTY THREE THOUSAND THREE HUNDRED SIXTY ONLY THE CONCERNED DOCUMENTS SHOULD BE WRITTEN IN OR TRANSLATED INTO ENGLISH. SHIP OR VESSEL YM WEALTH V.152S SAILING ON/OR ABOUT MAR 5, 2021 FROM XXX TO XXX SUBJECT-MATTER INSURED (WARRANTED ALL BRAND-NEW UNLESS OTHERWISE SPECIFIED) XXX 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 (C) Marks and Numbers as per INVOICE NO. specified above. Valued at the same AMOUNT INSURED SIGNED IN TAIPEI ON MAR 3, 2021 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

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) 某台灣出口商與國外進口商談成一筆交易,價格為USD15 per M/T DPU Buyer's Warehouse,數量為200 M/T,付款條件為L/C,請問: 1. 對出口商而言,DPU Buyer's Warehouse、DAP Buyer's Warehouse、 DDP Buyer's Warehouse 三者主要的差別為何?(3 分) 2. 寫出DPU 的英文全名及中文全名?(2 分) 3. 若出口時應進口國要求必須做PSI 檢驗,請問這項工作歸誰負責並負擔費 用?(1 分) 4. 若進口時又應進口國要求必須做官方的檢驗,請問這項工作歸誰負責並負擔 費用?(1 分) 5. 若出口商裝運的數量是201 M/T、卸載的數量是199 M/T,則: (1) 出口商交付的貨物數量是否符合信用狀的規定?為什麼?(2 分) (2) 買方應付多少貨款給賣方?(1 分) ○ ○ ○ ○ ○ ○ 20000-110201 國貿業務乙級試題第6 頁 / 共7 頁 (二) 開狀銀行:奈及利亞的A 銀行;通知、轉讓及限押銀行:美國紐約的B 銀行; 第一受益人:美國紐約的C 公司; 第二受益人(即受讓信用狀的受讓人):台 灣的D 公司。 台灣的D 公司收到美國紐約B 銀行的受讓信用狀後,發現下列條款可能發生詐 騙行為: 1. 轉讓方式:There will be substitution of drafts and invoice from the first beneficiary. 2. 提示的運送單據:Full set of airway bill made out to A 銀行。 3. 對限押銀行的指示:This letter of credit is payable with the issuing bank. Documents presented to us will be forwarded to them and payment will be effected only upon receipt of good funds from the issuing bank. 請問 1. 依據UCP600 第38 條h 項,何謂替換發票與匯票的轉讓?(2 分) 2. 依據UCP600 第38 條g 項,轉讓信用狀除了申請人及單價可以改變外, 還 有哪些項目得以減少或縮短?(4 分) 3. 依據UCP600 第23 條,本信用狀要求Full set of airway bill 時,出口商應 提示幾份正本?(2 分) 4. 對付款銀行的指示違反了信用狀的基本原則,其不合理之處為何?(2 分) (三) PHILIP B 公司係「PHILIP B」商標在美國註冊之商標權人,並以相同圖樣授權 台灣甲公司在我國註冊為該商標之商標權人。即該「PHILIP B」商標在美國及台 灣分屬不同之商標權人。2016 年台灣乙公司向美國原廠PHILIP B 公司訂購附有 「PHILIP B」商標之商品(以下稱系爭產品)在台灣販售。然而甲公司認為乙公 司所販售之系爭產品乃未獲台灣「PHILIP B」商標權人授權之「水貨」,因此訴 請法院禁止乙公司在台灣販售系爭產品。 請問: 1. 何謂「水貨」?(2 分)在市場上「水貨」與「公司貨」兩者在價格、品質和 售後服務方面各有何競爭優勢?(3 分) 2. 本案乙公司進口水貨在台灣販售是否侵害甲公司商標專用權?請說明理由。 (3 分) 3. 假設本案原廠PHILIP B 公司並未授權台灣甲公司在我國註冊為該商標之商標 權人,而只是授予甲公司在台灣之「獨家經銷權」,則甲公司是否可依公平交 易法要求禁止乙公司在台灣販售系爭產品?請說明理由。(2 分) 20000-110201 國貿業務乙級試題第7 頁 / 共7 頁 草稿紙 □ 缺考 □ 違規 技術士技能檢定國貿業務乙級

參考解答

  • Incoterms 參考：DPU Buyer's Warehouse 由賣方負責將貨物卸至買方倉庫，但不負責進口報關；DAP Buyer's Warehouse 賣方送達指定地但不負責卸貨及進口報關；DDP Buyer's Warehouse 賣方負責送達並辦妥進口報關稅費，但通常不負責卸貨，除非契約另定。