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. 因對進入歐洲市場極有興趣,我們準備給代理商15% 的佣金,另加
可觀的廣告津貼。(6 分)
2. 我們已指示銀行將1250 歐元匯入貴公司的戶頭,以支付您編號213
的發票。(4 分)
3. 在購買玩具前我們想測試其安全性。因此,您是否能寄給我們三個
變形金剛 (Transformers) 系列的玩具汽車樣品?(5 分)
(二) 貿易信函 (本題15 分)
請根據以下所述情境,以Arthur Wu 的名義用英文寫一封e-mail。
貴公司在3 月12 日收到一位德國潛在客戶 Friedrich Wagner 的電郵,
對方表示在研究過越南、印度以及中國大陸的報價之後,他覺得你們
的貨品太貴。請寫信給Wagner 先生,對他的說法表示遺憾,同時也
表明,對於價格較高這點,你並不意外,因為你們的手工鞋品質要比
前述國家所生產的來得好,況且你們的原創設計首屈一指。根據你們
銷售團隊最近所做的調查,歐洲顧客願意付較高的價錢購買優越品質
的產品,因此你們認為對此價格差異不用太擔心。跟他說你會寄鞋子
樣品給他,你有信心他會對品質感到滿意,並且雙方也應該能達成協
議。信末請他與你們保持聯絡,強調你們會盡全力協助,促成彼此互
利的生意。
參考解答
- 短文英譯 1：As we are very interested in entering the European market, we are prepared to grant the agent a 15% commission plus a substantial advertising allowance.
- 短文英譯 2：We have instructed our bank to remit EUR 1,250 to your account in payment of your invoice No. 213.
- 短文英譯 3：Before purchasing the toys, we would like to test their safety. Therefore, could you send us three samples of toy cars from the Transformers series?
- 貿易信函 Subject：Claim for Transformers
- 貿易信函稱呼：Dear Mr. Wagner,
- 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, Arthur Wu.
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,分別計算航空運費及進口稅費等各項問題,並將正確答
案填入答案紙。
(一) 航空運費 (4 分)
興銳公司以空運出口一批貨物,相關資料如下:
(1) 貨物包裝資料:
數量
包裝方式
每箱尺寸
每箱淨重
每箱毛重
30 PCS
5 PCS/CTN
24 x 24 x 36
45 KG
48 KG
(2) 航空公司所報GCR 每公斤費率:
MIN
-45 KG
+45 KG
+100 KG +300 KG +500 KG
TWD2,200 TWD402 TWD302 TWD278 TWD211 TWD182
若不計其它費用,請依上述資料核算下列問題:
○
1 計費重量= ______ KG。(2 分)
○
2 航空運費= TWD ______。(2 分)
(二) 進口稅費 (6 分)
匯福公司於2020 年1 月自韓國進口一批不銹鋼冷軋鋼品,申報FOB
價格為USD80,000、運費為USD2,200、保險費為USD500,經查關
務署報關適用外幣匯率表之「賣出」匯率為USD1=TWD30.39000、
「買入」匯率為USD1=TWD30.29000,我國自2019 年8 月29 日起
對自韓國進口之不銹鋼冷軋鋼品課徵37.65%的反傾銷稅。
請依上述資料核算:
○
3 DPV= TWD ______。(2 分)
○
4 反傾銷稅= TWD ______。(2 分)
○
5 推廣貿易服務費= TWD ______。(2 分)
◎姓名及准考證號
碼書寫請由左至
右橫書填寫
20000-109203 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)
請根據下列信用狀內容,審核所附押匯單據編號○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)
Sender
ABNGGB21XXX
THE ACCRSS BANK UK LIMITED
LONDON GB
Receiver
SMBCTWTPXXX
SUMITOMO MITSUI BANKING CORPORATION
TAIPEI BRANCH TAIPEI TW
Sequence of Total
: 1/1
Form of Doc. Credit
40A
: IRREVOCABLE
Doc. Credit Number
: KLN-60115410
Date of Issue
31C
: 200116
Applicable Rules
40E
: UCP LATEST VERSION
Date and Place of
Expiry
31D
: 200316 TAIWAN
Issuing bank
52A
KEYSTONE BANK LIMITED, LAGOS, NG
Applicant
: GLOBAL LINK LIMITED
32 BALE STREET, AJEGUNLE, APAPA, LAGOS
NIGERIA
Beneficiary
: SUNRISE CO., LTD.
NO. 50, WENHWA RD., SEATWEN DIST.
TAICHUNG CITY, TAIWAN, R.O.C.
Amount
32B
: CURRENCY: USD AMOUNT: 22,860.00
Available with/by
41A
: SMBCTWTPXXX BY NEGOTIATION
Drafts at
42C
: 60 DAYS AFTER SIGHT FOR 90% OF INVOICE VALUE
Drawee
42A
: ISSUING BANK
Partial Shipments
43P
: ALLOWED
Transshipment
43T
: ALLOWED
Port of Loading
44E
: TAICHUNG, TAIWAN
Port of Discharge
44F
: TIN-CAN ISLAND SEAPORT, LAGOS, NIGERIA
Latest Date of Ship.
44C
: 200310
Description of
Goods
45A
: 500 SETS OF SPRAY GUN
AS PER ORDER NO. GL0061
ITEM QTY PRICE AMOUNT
(SET) (USD/SET) (USD)
SG-101 300 50.00 15,000.00
SG-102 200 52.00 10,400.00
CIF TIN-CAN ISLAND SEAPORT INCOTERMS 2020
Documents
Required
46A
: + COMMERCIAL INVOICE IN THREE COPIES STATING
THAT THE GOODS ARE OF TAIWAN ORIGIN AND
BEARING THE NUMBER OF ORDER
+ FULL (4/4) SET OF CLEAN ON BOARD BILLS OF
LADING MADE OUT TO ORDER OF THE ACCRSS
BANK UK LIMITED, MARKED FREIGHT PREPAID
AND NOTIFYING APPLICANT WITH FULL ADDRESS
+ MARINE INSURANCE POLICY FOR 110 PCT OF
INVOICE VALUE COVERING INSTITUTE CARGO
CLAUSES (A), INSTITUTE WAR CLAUSES (CARGO)
WITH CLAIMS PAYABLE AT LAGOS, NIGERIA IN
CURRENCY OF THE DRAFT
+ NEUTRAL PACKING LIST IN DUPLICATE
INDICATING NET WEIGHT (KG), GROSS WEIGHT
(KG) AND MEASUREMENT (CFT)
Additional
Conditions
47A
: + SHIPPING MARK: GL (IN DIA.) C/NO.:1-UP
+ ALL DOCUMENTS PRESENTED UNDER THIS
CREDIT SHOULD BEAR THE NUMBER AND DATE
OF THIS CREDIT
+ THE NEGOTIATING BANK MUST SEND
DOCUMENTS TO ABNGGB21XXX (THE ACCRSS
BANK UK LIMITED) IN ONE LOT BY COURIER
SERVICE
Confirmation
Instructions
WITHOUT
20000-109203 國貿業務乙級試題第3 頁 / 共7 頁
Bill of Exchange
Draft No. S-20123
Exchange for USD22,860.00
Taichung, Taiwan XXX
At 60 DAYS AFTER 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 L/C No. KLN-60115410
Dated JAN. 16, 2020
Issued by THE ACCRSS BANK UK LIMITED
To XXX
GLOBAL LINK LTD.
SUNRISE COMPANY LIMITED
NO. 50, WENHWA RD., SEATWEN DIST.
TAICHUNG CITY, TAIWAN, R.O.C.
Tel: +886-4-xxxxx
Fax: +886-4-xxxxx
INVOICE
No. S-20123
Date: XXX
INVOICE of XXX
For account and risk of Messrs. GLOBAL LINK LIMITED
32 BALE STREET, AJEGUNLE, APAPA, LAGOS, NIGERIA
Shipped Per S.S. XXX
Sailing on or about MARCH 6, 2020
Shipment From XXX
To TIN-CAN ISLAND SEAPORT
Marks & Nos.
Description of Merchandise
Quantity
Unit Price
Amount
SPRAY GUN
GL (IN DIA.)
TIN-CAN ISLAND
SEAPORT
C/NO.:1-UP
MADE IN TAIWAN
AS PER ORDER NO. GL0061
SG-101
200 SETS USD50.00/SET
XXX
SG-102
200 SETS USD52.00/SET
XXX
XXX
vvvvvvvvv
XXX
vvvvvvvvv
○
○
○
○
○
○
○
○
○
○
○
SAY U.S. DOLLARS XXX ONLY
○
L/C NO. XXX DATED XXX
○
THE GOODS ARE OF TAIWAN ORIGIN
○
16 SUNRISE CO., LTD.
________________________
Jason Wu
○
CIF TIN-CAN ISLAND SEAPORT
XXX
○
20000-109203 國貿業務乙級試題第4 頁 / 共7 頁
SUNRISE COMPANY LIMITED
NO. 50, WENHWA RD., SEATWEN DIST.
TAICHUNG CITY, TAIWAN, R.O.C.
PACKING LIST
No. S-20123
Date: XXX
PACKING LIST of AS FOLLOWS
MARKS & NOS.
For account and risk of Messrs XXX
Shipped Per S.S. CAPE NABIL V.1739N
Sailing on or about XXX
Shipment From TAICHUNG
To XXX
Packing No.
Description
Quantity
Net Weight Gross Weight
Measurement
SPRAY GUN
XXX
SG-101
@20 SETS
200 SETS
@20 KG
200 KG
@21 KG
210 KG
@2.5 CFT
25.0 CFT
XXX
SG-102
@20 SETS
200 SETS
@19 KG
190 KG
@20 KG
200 KG
@2.3 CFT
23.0 CFT
XXX
vvvvvvvv
XXX
vvvvvvvvv
XXX
vvvvvvvvv
XXX
vvvvvvvvvv
Shipper
SUNRISE CO., LTD. ○
NO. 50, WENHWA RD., SEATWEN DIST.
TAICHUNG CITY, TAIWAN, R.O.C.
S/O No.
9666
B/L No.
XIMJBAI6799819
Yangming Marine Transport Corporation
BILL OF LADING
FORWARDING AGENT REFERENCES (COMPLETE NAME AND ADRESS)
Consignee
TO ORDER OF KEYSTONE BANK LIMITED
Notify Party
GLOBAL LINK LIMITED
32, BALE STREET, AJEGUNLE, APAPA
LAGOS, NIGERIA
Pre-carriage by
Place of Receipt
TAICHUNG
Ocean Vessel Voy. No.
CAPE NABIL 1739N
Port of Loading
XXX
Port of Discharge
XXX
Place of Delivery
Final destination (for the Merchant reference)
Container No.
Marks & Numbers
Seal No.
Number of
Containers or
Packages
Description of Goods
SPRAY GUN
L/C NO. XXX DATED XXX
Gross Weight
KG
Measurement
CBM
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
TAICHUNG
Freight payable at
Place and date of issue
Ex. Rate
Number of original B(s)/L
THREE (3)
Yangming Marine Transport Corp.
As Carrierr
Date Laden on board the vessel \
○
○
○
○
○
○
XXX
SAY TOTAL TWENTY (20) CARTONS ONLY
L/C NO. XXX DATED XXX
○
Total: XXX CTNS
vvvvvvvvvvvvvv
YMLU 2032876 /20/ YM998563
XXX CTNS
vvvvvvvvv
vvvvv
1.359
vvvvvv
○
○
26 〝FREIGHT PREPAID〞
Total No. of Containers or
Packages (in words)
ORIGINAL
SAY TOTAL XXX ONLY.
FREIGHT AS ARRANGED
MARCH 6, 2020
○
Paul Liu
○
○
20000-109203 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 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 AT
SUNRISE CO., LTD. ○
LONDON, UK IN CURRENCY ○
OF USD
INVOICE NO. S-20123
CLAIM AGENT:
L/C NO. XXX DATED XXX
NEAREST LLOYD′S AGENT
AMOUNT INSURED
USD20,196.00 ○
WHEN PRESENTING CLAIM ALL
SAY U.S. DOLLARS XXXD ONLY
OF THE CONCERNED DOCUMENTS
SHOULD BE WRITTEN IN OR
TRANSLATED INTO ENGLISH.
SHIP OR VESSEL
XXX V.XXX SAILING ON/OR ABOUT MARCH 6, 2020
FROM XXX TO XXX
SUBJECT-MATTER INSURED (WARRANTED ALL BRAND-NEW UNLESS OTHERWISE SPECIFIED)
400 SETS OF SPRAY GUN
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 XXX ON MARCH 5, 2020 ○
34 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
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) 嫺華公司係剛成立不久的進出口公司,在報價上大都採CIF 與CIP 貿
易條件,因此在保險方面想要多瞭解有關投保與理賠問題。
請問:
1. 倘若投保標的物發生下列事件,依倫敦保險人協會2009.1.1 之規
定,保險人應該理賠或不理賠。
請以「」代表理賠、「」代表不理賠。(6 分)
事件
ICC(A)
ICC(B)
ICC(C)
遭海盜劫走貨物
鰻魚因包裝箱內水中氧氣不足在運
輸途中死亡
船舶失火造成貨物燒毀
地震引起海嘯淹沒貨物
2. 保險金額在付款條件為L/C 與O/A 兩種情況下,各依據何種幣別辦
理投保?(2 分)
3. 依據Incoterms 2020 之規定,CIF 與CIP 貿易條件在投保時至少應
投保何種款險?(2 分)
(二) 新力公司接獲美國客戶的購貨訂單,訂單的部份內容如下:
Price:USD166 Per Unit CIF Los Angeles.
Packing:Packed in wooden case C.K.D. and by neutral packing.
Shipment:At the end of August. From Kaohsiung to Los Angeles.
Remark:
The seller must ensure that the cargo vessel will arrive at the port of
destination not later than September 15, otherwise the buyer has the
right to cancel this purchase order.
請問:
1. 何謂C.K.D?(1 分) 買方為何做此包裝規定?(2 分)
2. (1) 何謂Neutral Packing?(1 分) 買方為何做此包裝規定?(2 分)
(2) 外包裝Neutral Packing 是否符合我國 「貨品輸出管理辦法」
之規定?(1 分) 請說明理由。(2 分)
3. 此案例下,風險轉移點為高雄還是洛杉磯?為什麼?(1 分)
20000-109203 國貿業務乙級試題第6 頁 / 共7 頁
(三) 台灣的幸福公司以FOB 條件出口一批洋蔥給菲律賓的P 公司。合約規
定,貨物由賣方代為選定船公司,並安排以電放 (telex release) 方式交
貨,文件記載:託運人為幸福公司,受貨人為P 公司,FREIGHT
COLLECT。幸福公司依合約規定安排裝運,貨物抵達目的港,船公司
通知受貨人提貨,但P 公司以書面通知船公司放棄該批貨物之權利並拒
付運費。船公司於是轉向幸福公司要求支付運費。
但幸福公司主張:第一,本案為FOB 交易,依INCOTERMS 2020 之規
範,幸福公司係以P 公司的風險及費用幫P 公司洽船,且運費應由買方
(P 公司)負擔;第二,本案電放文件有FREIGHT COLLECT 之記載。因
此,幸福公司拒絕船公司有關支付運費之要求。
請問:
1. 就船公司而言,幸福公司的上述兩點主張是否能接受?請說明
理由。(4 分)
2. 本案的船公司除了向貨主要求運費外,還可以採取什麼方法來
抵償該筆運費?(3 分)
3. 依INCOTERMS 2020,FOB 條件下賣方是否得以買方的風險及費
用訂定運送契約?請說明理由。(2 分)
4. 本案幸福公司將貨物託運給自己選定的船公司,是否違反
INCOTERMS 2020 之規定?(1 分)
20000-109203 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職類乙級
參考解答
- ① 保險表：海盜劫貨 ICC(A)承保、ICC(B)/(C)通常不承保；包裝箱內氧氣不足致鰻魚死亡屬固有瑕疵/包裝不當，三者通常不賠；船舶失火三者均承保；地震海嘯一般 ICC(A)承保、ICC(B)/(C)依條款多不承保。
- ② L/C 付款時保險金額與幣別通常依信用狀要求；O/A 則依買賣契約或發票幣別投保。
- ③ Incoterms 2020 下 CIF 至少投保 ICC(C)，CIP 至少投保 ICC(A)。
- ④ C.K.D. 為 Completely Knocked Down，散件/拆散包裝，便於組裝、節省運費或符合進口管制/稅則需求。
- ⑤ Neutral Packing 為中性包裝，不顯示製造商、產地或商標等資訊；可配合買方轉售或市場需求，但仍不得違反我國出口標示與產地規定。
- ⑥ CIF Los Angeles 的風險於高雄裝上船時移轉，不是到洛杉磯才移轉；賣方另保證到港期限時，可能另負遲延或違約責任。