民國106年 第2梯次 20000 國貿業務乙級 術科考古題與答案

民國106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

右橫書填寫 技術士技能檢定國貿業務 — > BABA SY (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. 合約從8月1日算起,為期一年,若雙方同意,則再續約一年。(4分) 2. 如您從目錄所見,我們提供各式各樣的產品,設計優美、經久耐磨、 簡單易用,並且全面保固一年。(5 分) 3. 特此告知,本公司某些產品限時降價。請花一點時間看一下附件型 錄。(6分) (=) 貿易信函 (本題 15分) 請根據以下所述情境,以Jasmine Sun 的名義,寫一封英文信函。 杜拜 (Dubai) 一家名為 VitalMed 的公司想向貴公司下訂單。因為是新客 戶,他們提供了有生意往來的Johnson& Co. 公司作為信用諮詢對象。請 寫信給 Johnson & Co. 公司,說明來信緣由,並請他們回覆以下問題 : 1. VitalMed 和他們往來交易有多久了? 2. VitalMed 是否都準時付款? 3. 若第二個問題的答案為否,請問發生過什麼樣的延遲付款情況 ? 收款時又遇過什麼樣的困難? 4. 以其之見,給予 1 萬美元的信用額度是否安全? 此外,也歡迎他們提供其他有關 VitalMed 財務狀況或做生意方式的資 訊。信末強調,所回覆的內容都會嚴加保密,並且來日若有需要,你們 會很樂意為他們提供類似服務。 20000-106202 國貿業 | | | |

參考解答

  • 短文英譯 1:The contract shall run for one year from August 1 and may be renewed for another year by mutual agreement.
  • 短文英譯 2:As you can see from our catalogue, we offer a wide range of products that are attractive in design, durable, easy to use and fully guaranteed for one year.
  • 短文英譯 3:We are pleased to inform you that some of our products are on sale for a limited time. Please take a moment to review the attached catalogue.
  • 貿易信函 Subject:Credit Reference
  • 貿易信函稱呼:Dear Sir or Madam,
  • 貿易信函第1段:Thank you for your interest in our goods. As this is our first transaction, we would appreciate receiving trade or bank references.
  • 貿易信函第2段:Once satisfactory references are obtained, we will be pleased to send the goods on approval or proceed with the proposed business.
  • 貿易信函第3段:We hope you will understand that this request is a normal precaution and look forward to developing a long-term business relationship with you.
  • 貿易信函結尾:Yours sincerely, Jasmine Sun.

第2題

二、進出口價格核算 (本題共5小題,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 某公司以空運出口一批貨物,相關資料如下: (1)貨物數量: 50 PCS (2)包裝方式: 10 PCS/CTN/48 KGS/50 KGS/24" x 24” x 36” (3)航空公司所報 GCR 每公斤費率如下: | MIN | +4skes | +100Kes | +300Kes | +s00kGs | 請依上述資料核算下列間題: @總體積重量=:___KGS。(2分) @航空運費=TWD___。(2分) (=) 進口稅費 某貿易商以海運進口一批吸塵器,申報 FOB 價格為 USD20,000、運 費為 USD1,200、保險費為 USD300,經查關務署報關適用外幣匯率 表之「賣出」匯率為 USD1=TWD30.140、「買入」匯率為 USD1=TWD30.040 , 進口關稅率為 5%,推廣貿易服務費率為萬分之四。 請依上述資料核算 : @DPV=TWD__> (243) @#OMM= TWD (2: 33) ORR DIRBR= TWD (27) 貿業務乙級試題 6-1

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0@@...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.......sscecs ceesceee soeeenee Swift Output : FIN710 ADV OF THIRD BANK'S DOC CREDIT Sender : PNBPHKHHXXX (WELLS FARGO BANK, N.A., HONG KONG BRANCH) Receiver : PNBPTWTPXXX (WELLS FARGO BANK, N.A., TAIPEI BRANCH) Me Sequence of Total *27 : 1/1 Form of Doc. Credit *40A : IRREVOCABLE Doc. Credit Number *20 : BAP1122007 Date of Issue 31C : 170220 Applicable Rules *40E : UCP LATEST VERSION Date and Place of Expiry *31D : 170525 TAIWAN Issuing Bank 52D BARCLAYS BANK PLC Applicant *50 . BRIGHT COMPANY LIMITED 123 HAMILTON RD, FELIXSTOWE, IP11 7AD, UK Beneficiary *59 : E-SUN COMPANY LIMITED NO.100, SEC 3, CHUNG SHAN NORTH RD, TAIPEI CITY TAIWAN Currency Code Amount *32B : USD42,000.00 Available with/by *41D : WELLS FARGO BANK, N.A., TAIPEI BRANCH BY NEGOTIATION Drafts at..... 42C : AT 30 DAYS SIGHT FOR FULL INVOICE VALUE Drawee 42D : BARCLAYS BANK PLC Partial Shipments 43P : PROHIBITED Transshipment 43T : PROHIBITED Port of Loading 44E : ANY TAIWANESE PORT Port of Discharge 44F : FELIXSTOWE Latest Date of Shipment 44C : 170510 Description of Goods 45A : HAND TOOLS AS PER ORDER NO. ES-005 CIF FELIXSTOWE INCOTERMS 2010 20000-106202 國貿? | Documents Required 46A : 1, COMMERCIAL INVOICE IN ONE ORIGINAL PLUS ONE COPY STATING THE GOODS ARE OF TAIWAN ORIGIN | 2. FULL SET (3/3) OF CLEAN ON BOARD OCEAN BILLS OF | LADING CONSIGNED TO ORDER OF ISSUING BANK | NOTIFY APPLICANT MARKED “FREIGHT PREPAID” | 3. MARINE INSURANCE POLICY/CERTIFICATE FOR 105 PCT | OF INVOICE VALUE COVERING INSTITUTE CARGO | CLAUSES(A), INSTITUTE WAR CLAUSES (CARGO) WITH | CLAIMS PAYABLE AT UNITED KINGDOM IN CURRENCY OF THE DRAFT 4. PACKING LIST IN ONE ORIGINAL PLUS ONE COPY 5. BENEFICIARY'S CERTIFICATE STATING THAT ONE SET OF COPY SHIPPING DOCUMENTS HAVE BEEN SENT TO THE APPLICANT BY COURIER SERVICE WITHIN 2 DAYS AFTER SHIPMENT Additional Conditions 47A : 1. ALLDOCUMENTS PRESENTED UNDER THIS CREDIT SHOULD BEAR THE NUMBER AND DATE OF THIS CREDIT 2. DRAFTS MUST BE MARKED “DRAWN UNDER L/C NO. BAP1122007 ISSUED BY BARCLAYS BANK PLC” DOCUMENTS PRESENTED WITH DISCREPANCY (IES) WILL BE SUBJECT TO A CHARGE OF USD80.00 ON EACH PRESENTATION AND THIS AMOUNT OR ITS EQUIVALENT WILL BE DEDUCTED FROM THE AMOUNT CLAIMED Details of Charges 71B : ALL BANKING CHARGES OUTSIDE UNITED KINGDOM ARE FOR ACCOUNT OF BENEFICIARY Period for Presentation 48 : DOCUMENTS MUST BE PRESENTED AT PLACE OF EXPIRATION WITHIN 14 DAYS OF DATE OF SHIPMENT WITHIN THE L/C VALIDITY Confirmation Instructions *49_ : WITHOUT Instructions to 78 : WEHEREBY ENGAGE WITH DRAWERS AND/OR BONA FIDE Payg/Aceptg/Negotg HOLDERS THAT DRAFTS DRAWN AND NEGOTIATED IN Bank CONFORMITY WITH THE TERMS OF THIS CREDIT WILL BE HONOURED ON PRESENTATION. NEGOTIATING BANK SHOULD FORWARD THE DOCUMENTS DIRECT TO US BY TWO CONSECUTIVE REGISTERED AIRMAILS 和Message ae 貿業務乙級試題6.2 Bill of Exchange Draft No. ES-1705 Exchange for XXX Taipei, | MAY 4, 2017 At === © sight of this FIRST of Exchange (SECOND being unpaid) Pay to the order of WELLS FARGO BANK, N.A., TAIPEI BRANCH The sum of US DOLLARS FORTY TWO THOUSAND ONLY © value received Drawn under L/C No. BAP1122007 Dated FEB 20, 2017 ® Issued by WELLS FARGO BANK, N.A., HONG KONG BRANCH @® To BARCLAYS BANK PLC © © BRIGHT COMPANY LIMITED. 祖上冰冰 lhe 20000-106202 國貿 | E-SUN COMPANY LIMITED @ No. 908, Dadun Rd., Xitun Dist. Taichung City, Taiwan Tel: +886-4-2254xxxx | Fax: +886-4-2253xxxx | PROFORMA INVOICE | No. ES-1705 Date: MAY 4, 2017 | Invoice of | AS FOLLOWS | For account and risk of Messrs _BRIGHT COMPANY LIMITED | 123 HAMILTON RD, FELIXSTOWE, IP11 7AD, UK | Shipped Per S.S. XXX Sailing on or about MAY 4, 2017 Shipment From TAICHUNG © To XXX Marks & Nos. Description of Goods Amount | HAND TOOLS CIFFELIXSTOWE @ | | GT-001 1,000 PCS USD8.00/PC XXX GT-002 800 PCS USD5.00/PC XXX GW-001 2.000 SETS | USD15.00/SET | 1,800 PCS | & 2,000 SETS | VVVVVVVVVVV AS PER ORDER NO. ES-005 SAY US DOLLARS XXX ONLY @ THE GOODS ARE OF TAIWAN ORIGIN @® L/(NO.BAP1122007 DATED FEB 20, 2017 ® E-SUN COMPA LIMITED MEAL USCA 6-3 | | | E-SUN COMPANY LIMITED XXX Tel: +886-4-2254xxxx Fax: +886-4-2253xxxx @ PACKING AND WEIGHT LIST No. ES-1705 Date: MAY 4, 2017 Packing List of AS FOLLOWS MARKS & NOS. For account and risk of Messrs BRIGHT COMPANY LIMITED @ 123 HAMILTON RD, FELIXSTOWE, IP11 7AD, UK BRI Shipped Per S.S. | EVERLASTING V.0011 ® (IN DIA) Sailing onorabout MAY 4, 2017 FELIXSTOWE Shi F x 上一 C/NO.1-190 pment From MADE IN HONG KONG To XXX HAND TOOLS ® 1-50 GT-001 @20 PCS @12.00KGS | @13.00KGS 1,000PCS | 600.00 KGS 650.00 KGS 51-90 GT-002 @20 PCS @12.00 KGS | @13.00 KGS XXX 800PCS | 480.00KGS | 520.00KGS 91-190 GW-001 @20SETS | @10.00KGS | @11.00 KGS 2,000SETS 1,000.00 KGS |1,100.00 KGS 190 CTNS 1,800 PCS XXX, XXX. XXX & 2,000 SETS VVVVVVVV VVVVVVVV VVVVVVV IVVVVVVVVVVV @ SAY TOTAL ONEHUNDRED AND NINETY (190) CARTONS ONLY L/C NO. BAP1122007 DATED FEB 20, 2017 E-SUN COMPANY LIMITED MAKALL GE 20000-106202 國貿 | E-SUN COMPANY LIMITED ® 23501 EISU012345678900 | EVERGREEN LINE | \Consignee TO ORDER OF ISSUING BANK @ BILL OF LADING - ‘Notify Party @ BRIGHT COMPANY LIMITED 123 HAMILTON RD, FELIXSTOWE, IP11 7AD, UK Pre-carriage by Place of Receipt TAICHUNG, TAIWAN _|ForWARDING AGENT REFERENCES (COMPLETE NAME AND ADRESS) Ocean Vessel Voy. No. |Port of Loading JIEVERLASTING 6002W |TAICHUNG, TAIWAN Port of Discharge Place of Delivery Final destination (for the Merchant reference) | ~ FELIXSTOWE, UK _|FELIXSTOWE, UK | _ Container No. And Seal No. ‘Number of Description of Goods Gross Weight |Measurement | Marks & Nos. Containers or Kgs/lbs M/cbm | : Packages | CONTAINER No./ SEAL No. 1 CTINR HAND TOOLS ® | | SHIPPER’S LOAD AND COUNT _ | 2,080.00 KGS} XXX L/C NO. BAP1122007 DATED FEB 20, 2017 Z ‘FREIGHT PREPAID’ @ | ORIGINAL | Total No. of Containers or Packages (in words) SAY TOTAL XXX ONLY. | Freight | Weight Measurement |Rate Per [Prepaid ‘Collect | AS ARRANGED | 和 [sevice ___ | typeoF aa coe LCY |LCY 1.ORD Freight prepaid at —_‘[Freight payable at Place and date of issue 2.CFS |2.CFS 2.REEF XXX MAY 4, 2017 3.DOOR |3.DOOR 3.DANG |Ex. Rate [Number of original B(syL_ EVERGREEN LINE THREE (3) @ | Date Laden on board the vessel \ MAY 4, 2017 AS CARRIER | 貿業務乙級試題 6-4 | 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, SECTION 1, TAIPEI, TAIWAN, R.O.C TELEPHONE: 90202706-7890 FAX: (02)2704-2915 MARINE CARGO POLICY ORIGINAL POLICY NO.75A5M-00072530 ASSURED CLAIM, IF ANY, PAYABLE AT E-SUN COMPANYLIMITED @ UNITED KINGDOM IN CURRENCY INVOICE NO. ES-1705 OF GBP(£) @ CLAIM AGENT: L/C NO. BAP1122007 DATED FEB 20, 2017 NEAREST LLOYD'S AGENT AMOUNT INSURED USD44,500.00 @ SAY U.S. DOLLARS FORTY FOUR THOUSAND AND FIVE HUNDRED DOCUMENTS SHOULD BE SOR ESSEL WRITTEN IN OR TRANSLATED EVERLASTING _V.6002W SAILING ON/OR ABOUT MAY 4, 2017 INTO ENGLISH. FROM XXX TO XXX SUBJECT-MATTER INSURED (WARRANTED ALL BRAND-NEW UNLESS OTHERWISE SPECIFIED) 190 CARTONS OF HAND TOOLS 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) 人@ INSTITUTE WAR CLAUSES (CARGO) Marks and Numbers as per INVOICE NO. specified above. Valued at the same AMOUNT INSURED SIGNEDIN XXX ON MAY2,2017 ® NUMBERS OF POLICIES ISSUED IN DUPLICATE INSTITUTE REPLACEMENT This insurance does not cover any loss or damage to the CLAUSE(APPLYING TO MACHINERY). In the _ property which at the time of the happening of such loss or event of loss of or damage to any part or parts of an damage is insured by or would but for the existence of the insured machine caused by a peril covered by the policy be insured by any fire or other insurance policy or Policy, the sum recoverable shall not exceed the policies except in respect of any excess beyond the amount cost of replacement or repair of such Partor which would have been payable under the fire or other parts plus charges for forwarding and refitting, if , 9 ate Par incurred, but excluding duty unless the full duty is surance policy or policies had this insurance not been included in the amount insured, in which case loss, effected. ifany, sustained by payment of additional duty cgwithstanding anything contained herein oratached hereto tothe country. This insurance is understood and agreed to be subject to English law and practice only as to eo re liability for and settlement of any and all claims. It is hereby umdestrod and agreed that the Policy is issued by FUBON We, FUBON INSURANCE COMPANY LIMITED, hereby agree in consideration of INSURANCE COMPANY LIMITED, on behalf of the co-insurance the payment to us by or on behalf of the Assured of the Premium as arranged to insure who, liable for their respective subscription specified in this Policy. __ against loss damage liability or expense to the extent and in the manner herein Warranted shipped under deck unless otherwise specified or provided. containerized shipment. In witness whereof, I the undersigned of FUBON INSURANCE COMPANY lin the event of loss or damage which may involve a claim under the _ |LIMITED, on behalf of the said Company have subscribed My Name in the place insurance, no claim shall be paid unless immediate notice of such loss | specified as above to the policies, the issued numbers thereof being specified as above, jor damage has been given to and a Survey Report obtained from this | 4¢ the same tenor and date, one of which being accomplished, the others to be void, as Company’s Office or Agents specified in this Policy, of the date specified as above, lin case of loss or damage, please refer to the ‘IMPORTANT’ clause |For FUBON INSURANCE COMPANY LIMITED therewith. 20000-106202 fd #25 | |

第4題

四、貿易個案分析 (本題共 3 大題,合計 30 7) | 請回答下列各問題,並將適當答案寫在答案紙。 | “(一) 某出口商與國外進口商簽訂一大宗物資的買賣契約,部分內容如下 : Quantity : 10 (Ten) MT, plus or minus 10% RED Unit Price : US20.00/MT CIF Vancouver 同 Payment : By draft at sight under an irrevocable L/C | Partial Shipments : Prohibited | 請依照上述案例回答以下問題 : 1. 在不考慮其他因素下,若裝船時突然該商品的市價上漲,一般出口 商會選擇多裝還是少裝貨物的數量? (1 分) 為什麼? (2分) | 2. 在不考慮其他因素下,若裝船時突然美元匯率大濃,一般出口商會 | az 選擇多裝還是少裝貨物的數量? (1分) 為什麼? (2 2) | 3. 買賣奉約原約定的交貨條件是 CIF,但不料之後收到的信用狀卻誤 載為 CFR,結果出口商也沒有跟進口商提出要求修改信用狀,仍照 CFR 出口並押匯取得貨款,請問出口商這種處理方式會讓進口商暴 露在何種風險下? (4分) 貿業務乙級試題 6-5 (=) 榕心公司收到凌國芝加哥客戶開來信用狀乙紙,有關裝運條款及貨運 單據規定如下: 44E: ANY ASIAN PORT 44F: CHICAGO 46A: FULL SET CLEAN ON BOARD BILLS OF LADING ISSUED TO ORDER OF SHIPPER 經兩週後船務人員安排出貨事宜並取得提單,其提單上有關裝運欄位 PORT OF LOADING: BANGKOK PORT OF DISCHARGE: SEATTLE FINAL DESTINATION: CHICAGO 榕心公司提示該提單以及信用狀所規定之其他單據至往來銀行辦理押 匯,竟遭銀行告知單據有瑕疵。 請問: 1. 榕心公司提示的運送單據,到底哪裡出現問題? (2分) 2. 遇到此情形,當初收到信用狀後,榕忌公司應如何處理才是正確? (4分) 3.依本例若貨物於 Seattle 運往 Chicago 途中發生貨物毀損或滅失, 應由何階段運送人負責? (2分) 為什麼? (2分) 20000-106202 國貿3 | (=) 韓國K 公司向台灣T 公司進口一批電子產品,在 purchase confirmation | 中約定仲裁條款如下 :「AIl disputes arising in connection with the | present contract shall be finally settled by arbitration in Seoul, | Republic of Korea under the laws and rules of the Republic of Korea. | The award rendered by the arbitrator(s) shall be final and binding | upon both parties concerned. ,。K 公司提貨後認為貨物嚴重品質不良, | 要求損害賠償,但遭T 公司拒絕。K 公司遂堅持向台北地方法院提起訴訟。 | LAT Qa ARER K 公司進行訴訟,擬主張以仲裁解決糾紛。則本案糾紛 應以訴訟或仲裁方式進行解決? (1 分)請說明理由。(1分) 2.試就下列四個項目比較訴訟與仲裁兩種制度。(每項目2分,共8分) ee ee eee? ee | 能進行? (2分) 當事人對法院判決與仲 | 裁判斷是否可提出上 | 訴? (2分) 裁判斷,當事人是否可 據以聲請強制執行名 | 義? (2分) eee ‘Cr | | | 生的? (2分) | | | 貿業務乙級試題 6-6 | 初複 Bal Bal 總總 | Yates 人 3 加國技術士技能檢定國貿? E 能初複 & 閱 Ba $ |

參考解答

  • ① 數量允差 plus or minus 10% 下,若市價上漲,出口商通常傾向少裝,因可保留高價貨源另售;若市價下跌,則傾向多裝以按原高價出售。
  • ② 若美元匯率大幅升值,出口商以美元收款折合本幣較有利,通常傾向多裝;若美元貶值則傾向少裝。
  • ③ 契約為 CIF 但信用狀誤載 CFR,出口商未要求修改仍按 CFR 押匯取得款項,表示單據符合信用狀;但賣方可能違反買賣契約中辦理保險的義務。
  • ④ 信用狀禁止分批裝運不當然排除數量允差;是否可在允差內裝運,仍須看信用狀金額、數量單位及UCP600第30條適用情形。