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. 如果貴公司想大量訂購,儘管告訴我們,我們會想辦法訂出雙方均可
接受的條件。 (5 分)
2. 很高興通知您,您訂的貨品已於5 月 25 日由衡陽輪 (M/S Heng
Yang) 載離高雄港 (Kaohsiung) 前往神戶 (Kobe),相信貨品會平安
送抵您的手中。 (5 分)
3. 這種情況若再發生,很可能導致我們的顧客轉向別處訂貨,我們可不
願意冒這樣的風險。 (5 分)
(二) 貿易信函: 請根據以下所述情境,以英文寫一封信。 (本題15 分)
5 月25 日你接到一位Ramsey 先生的來信,詢問貴公司出產的「秋嵐」
(Autumn Mist) 茶具組。但該系列需求殷切供不應求,你們此時無法供貨。
你打算推薦另一類似系列的茶具組給他。
請以Andrew Liao 的名義回信給Ramsey 先生,謝謝他的詢問,並說明你
們無法供貨的原因,同時建議他,若對該系列的式樣感興趣,可考慮「春
曉」(Spring Dawn) 系列;它在色彩和設計上都與「秋嵐」類似,價格適
中,並且馬上可以現貨供應。回信時附上最新的目錄、價目表和「春曉」
茶具組的說明摺頁供他參考,若此茶具組合他的意,或是他中意其他茶具
組的話,請他告知,你們會很樂意準備報價。
參考解答
- 短文英譯 1：If you wish to place a large order, please let us know and we will try to work out terms acceptable to both parties.
- 短文英譯 2：We are pleased to inform you that the goods you ordered left Kaohsiung for Kobe on May 25 aboard M/S Heng Yang, and we trust they will arrive safely.
- 短文英譯 3：If this situation occurs again, it is likely to cause our customers to place orders elsewhere, and we are not willing to take such a risk.
- 貿易信函 Subject：Re: Inquiry for M/S Heng Yang
- 貿易信函稱呼：Dear Ramsey,
- 貿易信函第1段：Thank you for your inquiry. We are pleased to enclose detailed information and our price list for M/S Heng Yang.
- 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, Andrew Liao.
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、保險單、
受益人證明書及產地證明書之編號○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 Output : FIN 700 Issue of a Documentary Credit
Sender
: ASCBVNXX
ASIA COMMERCIAL BANK - AN SUONG BRANCH
HO CHI MINH CITY, VN
Receiver : HNBKTWTPXXX
HUA NAN COMMERCIAL BANK, LTD. - KAOHSIUNG BRANCH
KAOHSIUNG CITY, TAIWAN
.....................................................Message Text....................................................
Sequence of Total
*27 : 1/1
Form of Doc. Credit
*40A : IRREVOCABLE
Doc. Credit Number
*20 : ANS8742ILS288621
Date of Issue
Date and Place of Expiry
31C
31D
:
:
170814
171108 IN TAIWAN
Applicable Rules
*40E : UCP LATEST VERSION
Applicant
*50 : VANIA COMPANY LIMITED
NO.476, NGUYEN TRI PHUONG ST., DIST.11, HO CHI MINH
CITY, VIETNAM
Beneficiary
*59 : WALL ENTERPRISE COMPANY LIMITED
NO.71, XINGUANG RD., QIANZHEN DIST., KAOHSIUNG CITY,
TAIWAN
Currency Code Amount
*32B : USD2,967.36
Available with/by
*41D : ANY BANK BY NEGOTIATION
Drafts at.....
42C : AT SIGHT FOR FULL INVOICE VALUE
Drawee
42D : ISSUING BANK
Partial Shipments
43P : ALLOWED
Transshipment
43T : ALLOWED
Port of Loading
44E : ANY PORT IN TAIWAN
Port of Discharge
44F : ANY PORT IN VIETNAM
Latest Date of Shipment
44C : 171031
Description of Goods
45A : + COMMODITY : SCREWS AS PER ORDER NO. BH-021
+ QUANTITY : 1,072KGM
+ TRADE TERMS : CIF ANY PORT IN VIETNAM
+ PACKING : 8 KGM/CTN
+ MAIN MARKS:VAN (IN DIA)
Documents Required
46A : 1. COMMERCIAL INVOICE IN 03 ORIGINALS.
2. 2/3 SET OF ORIGINAL CLEAN SHIPPED ON BOARD OCEAN
BILLS OF LADING MADE OUT TO ORDER OF ISSUING
BANK, MARKED〝FREIGHT PREPAID〞AND NOTIFY
APPLICANT WITH FULL NAME AND ADDRESS, SHOWING
NAME, ADDRESS, TELEPHONE OF AGENT OF CARRIER IN
VIETNAM.
3. INSURANCE POLICY OR CERTIFICATE IN FULL SET FOR
NOT LESS THAN THE CIF VALUE PLUS 10 PCT, BLANK
ENDORSED, SHOWING CLAIM PAYABLE AT DESTINATION
BY AN AGENT IN VIETNAM COVERING RISKS UNDER
THE INSTITUTE CARGO CLAUSES (A) AND INSTITUTE
CARGO CLAUSES (SR&CC).
4. PACKING LIST IN 03 ORIGINALS.
5. CERTIFICATE OF ORIGIN IN 01 ORIGINAL ISSUED BY
TAIWAN CHAMBER OF COMMERCE.
6. BENEFICIARY'S CERTIFICATE CERTIFYING THAT 1/3 SET
OF ORIGINAL B/L AND ONE SET OF N/N DOCUMENTS
HAVE BEEN SENT DIRECTLY TO APPICANT WITHIN 03
WORKING DAYS AFTER SHIPMENT DATE BY COURIER
SERVICE.
Additional Conditions
47A : 1. UNLESS OTHERWISE STATED IN THIS L/C, ALL
DOCUMENTS AND DRAFTS MUST BE ISSUED IN
ENGLISH.
2. ALL DRAFT(S) AND DOCUMENTS MUST INDICATE L/C
NUMBER.
3. ALL INVOICES AND B/L MUST INDICATE H.S. CODE
9021.39
4. SHIPMENT DATE PRIOR TO L/C ISSUING DATE IS NOT
ACCEPTABLE.
5. ONE EXTRA COPY OF DOCS TO BE PRESENTED FOR
ISSUING BANK'S FILES. IF NOT, USD10.00 WILL BE
DEDUCTED FROM THE PROCEEDS UPON PAYMENT.
20000-107201 國貿業務乙級試題7-3
Details of Charges
71B : ALL BANKING CHARGES OUTSIDE VIETNAM AND
HANDLING FEE ARE FOR BENEFICIARY'S ACCOUNT.
Period for Presentation
48 : ALL DOCUMENTS TO BE PRESENTED WITHIN 07 DAYS
AFTER SHIPMENT DATE BUT WITHIN THE VALIDITY OF L/C.
Confirmation Instructions *49 : WITHOUT
Instructions to
Payg/Accptg/Negotg
Bank
78 : +USD50.00 OR EQUIVALENT OF DISCREPANCY FEE PLUS
RELATIVE CABLE CHARGES SHOULD BE DEDUCTED
FROM THE PROCEEDS FOR EACH PRESENTATION OF
DISCREPANT DOCS UNDER THIS L/C.
+DRAFT(S) AND ALL DOCUMENTS TO BE FORWARDED TO
ASIA COMMERCIAL BANK-AN SUONG BRANCH/ADD: 1/6
TRUONG CHINH ST., TAN THOI NEAT WARD, DIST. 12, HO
CHI MINH CITY, VIETNAM, ATTN:TRADE FINANCE DEPT. IN
ONE LOT BY COURIER SERVICE
+UPON RECEIPT OF DRAFTS AND REQUIRED DOCS WHICH
COMPLY WITH THE TERMS AND CONDITIONS OF THIS
CREDIT, WE SHALL REMIT THE PROCEEDS AS PER YOUR
INSTRUCTIONS.
.................................................Message trailer........................................................
Bill of Exchange
Draft No. VG-8753
Exchange for USD2,967.36
Kaohsiung City, OCT. 14, 2017
At ===== sight of this FIRST of Exchange (SECOND being unpaid)
Pay to the order of HUA NAN COMMERCIAL BANK, LTD.
The sum of XXX value received
Drawn under L/C No. ANS8742ILS288621
Dated AUG. 14, 2017
Issued by ASIA COMMERCIAL BANK
To ASIA COMMERCIAL BANK
WALL ENTERPRISE CO., LTD.
○
○
○
○
GRORIA CHEN
20000-107201 國貿業務乙級試題7-4
WALL ENTERPRISE COMPANY LIMITED
NO.71, XINGUANG RD., QIANZHEN DIST.
KAOHSIUNG CITY, TAIWAN
Tel: +886-7-5597xxxx
Fax: +886-7-5587xxxx
INVOICE
No. VG-8753
Date: OCT. 14, 2017
Invoice of 1,072 KGM OF SCREWS
For account and risk of Messrs. VANIA COMPANY LIMITED ○
NO.476, NGUYEN TRI PHUONG ST., DIST.11, HO CHI MINH CITY,VIETNAM
Shipped Per S.S. XXX
Sailing on or about OCT. 14, 2017
Shipment From KAOHSIUNG ○
To HO CHI MINH CITY ○
Marks & Nos.
Description of Goods
Quantity
Unit Price
Amount
DIN975 4.8 ZP
360 KGM
USD2.63/KGM
DIN975 8.8 ZP
DIN975 8.8 HD
384 KGM
328 KGM
1,072 KGM
vvvvvvvvv
USD2.93/KGM
USD2.73/KGM
XXX
XXX
vvvvv
WALL ENTERPRISE COMPANY LIMITED
NO.71, XINGUANG RD., QIANZHEN DIST.
KAOHSIUNG CITY, TAIWAN
Tel: +886-7-5597xxxx
Fax: +886-7-5587xxxx
PACKING LIST
No. VG-8753
Date: OCT. 14, 2017
Packing List of AS FOLLOWS ○
MARKS & NOS.
For account and risk of Messrs XXX
XXX
Shipped Per S.S. COLOMBO V.023S ○
Sailing on or about OCT. 14, 2017
Shipment From XXX
To XXX
Packing No.
Description
Quantity
Gross Weight
Measurement
SCREWS
1-45
DIN975 4.8 ZP
@8 KGM
312 KGM
@8.50 KGM
XXX
46-93
94-134
DIN975 8.8 ZP
DIN975 8.8 HD
@8 KGM
384 KGM
@8 KGM
328 KGM
@8.50 KGM
XXX.
@8.50 KGM
XXX.
XXX
XXX
vvvvvvvv
1,024 KGM
vvvvvvvvv
XXX
vvvvvvv
XXX
vvvvvvvv
○
XXX
SAY TOTAL US DOLLARS TWO THOUSAND NINE HUNDRED SIXTY SEVEN
AND CENTS THIRTY SIX ONLY
○
L/C NO. ANS8742ILS288621 DATED AUG. 14, 2017
H.S. CODE 9021.39
WALL ENTERPRISE CO., LTD.
GRORIA CHEN
○
VAN ○
(IN DIA)
ORDER NO. BH-021
HO CHI MINH CITY
C/NO.1-128
MADE IN TAIWAN
○
THE GOODS ARE OF TAIWAN ORIGIN
CIF HO CHI MINH CITY ○
SCREWS
○
SAY TOTAL XXX CARTONS ONLY.
L/C NO. ANS8742ILS288621 DATED AUG. 14, 2017
○
○
WALL ENTERPRISE CO., LTD.
GRORIA CHEN
AS PER ORDER NO. BH-021
20000-107201 國貿業務乙級試題7-5
Shipper
WALL ENTERPRISE CO., LTD. ○
S/O No.
87421
B/L No.
KIDE010631678900
EVERGREEN LINE
BILL OF LADING
Forwarding Agent References (Complete Name And Address)
Consignee
TO ORDER OF ASIA COMMERCIAL BANK-AN
SUONG BRANCH ○
Notify Party
VANIA COMPANY LIMITED ○
NO.476, NGUYEN TRI PHUONG ST., DIST.11
HO CHI MINH CITY, VIETNAM
Pre-carriage by
Place of Receipt
Ocean Vessel Voy. No.
COLOMBO 023S
Port of Loading
KAOHSIUNG
Port of Discharge
HO CHI MINH CITY
Place of Delivery
Final destination (for the Merchant reference)
Container No.And Seal No.
Marks & Nos.
XXX
Number of
Containers or
Packages
Description of Goods
SCREWS
Gross Weight
Kgs/lbs
Measurement
M3/cbm
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
OCT. 14, 2017
Ex. Rate
Number of original B(s)/L
THREE (3)
EVERGREEN LINE
AS CARRIER
Date Laden on board the vessel
富邦產物保險股份有限公司
Fubon Insurance Co., LIMITED
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.43M5M-00074230
ASSURED
CLAIM, IF ANY, PAYABLE AT
WALL ENTERPRISE CO., LTD.
VIETNAM IN CURRENCY OF
USD ○
INVOICE NO. VG-8753
CLAIM AGENT:
L/C NO. ANS8742ILS288621 DATED AUG. 14, 2017
NEAREST LLOYD′S AGENT
AMOUNT INSURED USD3,409.34 ○
WHEN PRESENTING CLAIM ALL
SAY U.S. DOLLARS XXX ONLY
OF THE CONCERNED
DOCUMENTS SHOULD BE
WRITTEN IN OR TRANSLATED
INTO ENGLISH.
SHIP OR VESSEL COLOMBO V.023S ○
SAILING ON/OR ABOUT OCT. 14, 2017 ○
FROM KAOHSIUNG TO HO CHI MINH CITY ○
SUBJECT-MATTER INSURED (WARRANTED ALL BRAND-NEW UNLESS OTHERWISE SPECIFIED)
SCREWS
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) ○
Marks and Numbers as per INVOICE NO. specified above. Valued at the same AMOUNT INSURED
SIGNED IN KAOHSIUNG ON OCT. 15, 2017 ○
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
AS ARRANGED
OCT. 14, 2017 ○
○
Total No. of Containers or Pkges: SAY TOTAL XXX CTNS ONLY.
XXX CTNS
〝FREIGHT PREPAID〞
○
22 L/C NO. ANS8742ILS288621 DATED AUG. 14, 2017
1,088.00 KGM XXX
AGENT OF CARRIER: SAMUDERA SHIPPING LTD.
2nd Floor, Dinhle Building,1 Dinhle Str., District 4, Ho Chi Minh City, Vietnam
TEL: 84-56 818516
20000-107201 國貿業務乙級試題7-6
WALL ENTERPRISE COMPANY LIMITED
NO.71, XINGUANG RD., QIANZHEN DIST.
KAOHSIUNG CITY, TAIWAN
BENEFICIARY'S CERTIFICATE
TO WHOM IT MAY CONCERN:
Re:
COMMODITY : SCREWS AS PER
ORDER NO. BH-021
AMOUNT : XXX
○
WE CERTIFY THAT 1/3 SET OF ORIGINAL B/L AND ONE SET OF N/N
DOCUMENTS HAVE BEEN SENT DIRECTLY TO APPICANT WITHIN 03
WORKING DAYS AFTER SHIPMENT DATE BY COURIER SERVICE.
Exporter's name and Address
WALL ENTERPRISE CO., LTD. ○
NO.71, XINGUANG RD., QIANZHEN
DIST., KAOHSIUNG CITY, TAIWAN
Certificate No.
CERTIFICATE OF ORIGIN
(Issued in Taiwan)
ORIGINAL
Importer's name and Address
VANIA COMPANY LIMITED ○
NO. 476, NGUYEN TRI PHUONG ST.
DIST.11, HO CHI MINH CITY
VIETNAM
Shipped on Board
OCT. 14, 2017
Vessel No.
COLOMBO V.023S ○
Port of Loading
KAOHSIUNG, TAIWAN
Port of Discharge
HO CHI MINH CIT
（本地版已截取題目重點；完整圖表與附件仍請對照官方 PDF。）
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。
(作答時請說明理由,否則不予計分)
(一) 台灣T 公司出售一批金額20 萬歐元的電子產品給法國F 公司,付款條件
為〝O/A 90 days after B/L date by T/T〞,T 公司向H 銀行申辦國際應收帳
款承購(international factoring)。本案H 銀行以無追索權承購T 公司的20
萬歐元應收帳款,並預支16 萬歐元(發票金額的80%)給T 公司。
請問:
1. 若付款期限到期,F 公司因資金周轉不靈無法付款,則H 銀行可否向T
公司要求償還預支的16 萬歐元?為什麼?(3 分)
2. 若付款期限到期,因產品品質不良遭F 公司拒付,則H 銀行可否向T
公司要求償還預支的16 萬歐元?為什麼?(3 分)
3. 根據國際私法統一協會(UNIDROIT)的國際應收帳款承購業務公約
(Convention on International Factoring),應收帳款承購商(factor)可提
供出口商哪些服務項目?(4 分)
(二) 楷侑公司從德國進口機械工具乙批,貿易條件為FOB Bremen (Incoterms
2010)。當該批貨物完成出口報關程序後,在Bremen 碼頭等候橋式起重機
將貨櫃吊上船舶時,不慎被後車碰撞導致部份貨物毀損。楷侑公司在開發
信用狀前即已向A 保險公司辦理投保手續,保險條件為ICC(A) from
warehouse to buyers warehouse。依本案例情形,請問:
1. 本案保險是否生效,理由為何?(1 分) 另保險責任從何時開始?(2 分)
2. 楷侑公司是否可向A 保險公司申請理賠?請說明理由。(3 分)
3. 本案對德國出口商是否有不利之處,應如何規避? (4 分)
(三) 聖典公司與美國進口商簽妥一份貿易契約,約定以信用狀為付款方式,不
久聖典公司收到對方銀行開來之信用狀,相關內容如下:
Description of Goods : Three-color (black, white, red) towel
Additional Conditions:All shipping documents must contain the contract
number and the letter of credit number.
聖典公司收到信用狀後,隨即辦理裝運並以相關單據向銀行辦理押匯成
功。但開狀銀行卻以下列理由發出拒付通知:
(1) 商業發票僅顯示〝Three-color towel〞,並未顯示〝(black, white, red)〞。
除此之外商業發票還顯示〝Deduct 20% advance payment〞。
(2) 匯票並未加註契約號碼。
請問:
1. 開狀銀行主張商業發票僅顯示〝Three-color towel〞,並未顯示
〝(black, white, red)〞,是否有理?請說明理由。(2 分)
2. 開狀銀行主張商業發票顯示〝Deduct 20% advance payment〞,是否有
理?請說明理由。(2 分)
3. 開狀銀行主張匯票並未加註契約號碼,是否有理?請根據ISBP745 的規
定說明理由。(6 分)
□ 缺考 □ 違規
技術士技能檢定國貿業務職類乙級
參考解答
- ① 無追索權承購下，若買方單純因信用風險或財務困難到期不付款，factor 原則上不得向出口商追索已預支款。
- ② 若拒付原因是產品品質、數量、契約履行等商業糾紛，屬出口商履約風險，factor 可向出口商追索或要求返還預支款。
- ③ 國際應收帳款承購可提供應收帳款融資、帳務管理、催收、買方信用風險承擔及信用調查等服務。
- ④ 出口商仍應確保貨物及單據符合契約，因 factoring 通常不承擔貨物瑕疵、買賣爭議或出口商違約造成的拒付。