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 NE > BET 15分)
1.請在貨品箱上標明本公司的英文名稱縮寫、目的地及合約號碼如下:(4分)
2.若您希芯早點交貨,我們目前只能分批裝運,七月先運十台影印機,八
月再運剩下的十台。(5分)
3.因我們打算下巨額訂單購買 Apex 新款輕型攝影機,我們想知道對於金
額超過一萬美元的訂單您是否可以給予特別折扣。(6 分)
(二) 貿易信函 (本題 1分)
請根據以下所述情境,以 Steve Lu 的名義,用英文寫一封電郵。
Karl Acker 先生是貴公司在歐洲的業務代表。最近因歐盟課徵反傾銷
稅,致使產品成本增加,利潤縮減。你們打算將他的佣金減少 1%。
請寫信給該業務代表,要求暫時減少佣金 1%。信中請解釋,因歐盟課
徵反傾銷稅,造成產品成本增加,而你們又不願轉嫁給消費者,只能自
行吸收,以致利潤少到不能再少。在這種情況下,希這他能接受減少 1%
的佣金。但你們保證,這只是暫時的權宜之計,一旦銷售量充分增加,
就回復原先協議的佣金比率。信末謝謝他在你們以往合作關係上所做的
努力,並希記他能體諒,考慮你們目前這項要求。
20000-106201 國貿業
|
Aa 2 |
務職類乙級術科測試試題
參考解答
- 短文英譯 1：Please mark the cases with our initials, destination and contract number as follows.
- 短文英譯 2：If you require earlier delivery, we can only make partial shipments at present, shipping ten copiers in July and the remaining ten in August.
- 短文英譯 3：As we intend to place a large order for Apex's new lightweight cameras, we would like to know whether you can grant a special discount on orders over USD10,000.
- 貿易信函 Subject：Temporary Reduction of Commission
- 貿易信函稱呼：Dear Mr. Acker,
- 貿易信函第1段：We appreciate your efforts as our sales representative and value our past cooperation.
- 貿易信函第2段：Because the anti-dumping duty has increased our costs and reduced our profit margin, we would like to ask you to accept a temporary reduction of one percent in commission.
- 貿易信函第3段：This is only a temporary measure. Once sales volume has increased sufficiently, we will restore the original commission rate.
- 貿易信函結尾：Sincerely yours, Steve Lu.
第3題
三、貿易單據審改 (AGE 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
編號 1 分及正確答案 2分)
HUA NAN COMMERCIAL BANK, LTD.
17MARO8 14:04:21 HUA NAN Commercial Bank Fune PR420B
MT $700 Issue of a Documentary Credit Page 00001
MSGACK DWS7651 Authentication Successful With Primary Key
Basic Header F 01 HNBKTWTPB420 1295 121389
Application Header 07001740 170326 MITKJPITAXXX 1368 960990 170327
*THE SAKURA BANK, LTD.
*TOKYO BRANCH
User Header Bank Priority 113:
Msg User Ref. 108:
Sequence of Total *27 3: 1/1
Form of Doc. Credit *40A ; IRREVOCABLE TRANSFERABLE
Doe. Credit Number *20 : SD-2308-147
Date of Issue 31C : 170308
Applicable Rules *40E : UCP LATEST VERSION
Date and Place of Expiry *31D : 170608 PLACE IN THE BENEFICIARY’S COUNTRY
Applicant *50 : UNIVERSAL TRADING CO., LTD.
2-1-1 NIHONBASHI MUROMACHI, CHUO 103-8328
TOKYO, JAPAN
Beneficiary *59 : WELLCAN TRADING CO., LTD.
12F, NO.123, LN. 20, SEC.1, BADE ROAD, TAIPEI, TAIWAN
Currency Code Amount *32B : USD36,050.00
Available with/by *41D : ADVISING BANK BY NEGOTIATION
Drafts at..... 42C : AT 45 DAYS SIGHT FOR FULL INVOICE VALUE
Drawee 42D : CHEMUS33
*CHEMICAL BANK
*NEW YORK, NY
Partial Shipments 43P : PERMITTED
Transshipment 43T : PROHIBITED
Port of Loading 44E : ANY ASIAN PORT
Port of Discharge 44F : KOBE/OSAKA
Latest Date of Shipment 44C : 170520
20000-106201 國貿
上
Description of Goods 45A : MEN'S SUIT VEST i
ST/NO.353711_400SETS — USD19.90/SET |
ST/NO.353712 500 SETS USD23.90/SET |
ST/NO.353713 600SETS USD26.90/SET
CIF KOBE/OSAKA INCOTERMS 2010
Documents Required 46A : 1. COMMERCIAL INVOICE IN TRIPLICATE SHOWING FOB
VALUE, FREIGHT CHARGES AND INSURANCE PREMIUM |
SEPARATELY AND “WE CERTIFY THAT THE GOODS |
NAMED ABOVE HAVE BEEN SUPPLIED IN CONFORMITY |
WITH ORDER NO.125876”
2. FULL SET(3/3) OF CLEAN ON BOARD BILLS OF LADING
PLUS 3 NON-NEGOTIABLE COPIES MADE OUT TO ORDER
AND BLANK ENDORSED, MARKED ‘FREIGHT PREPAID” |
SHOWING NOTIFY THE APPLICANT GIVING FULL NAME, |
ADDRESS AND PHONE NO. (+81)3-3361-1111 |
3. PACKING LIST IN TRIPLICATE SHOWING TOTAL NUMBER |
OF CARTONS, NET WEIGHT, GROSS WEIGHT AND
MEASUREMENT PER CARTON
4. INSURANCE POLICY/CERTIFICATE FOR 110 PCT OF
THE INVOICE VALUE, SHOWING CLAIMS PAYABLE IN |
JAPAN IN CURRENCY OF THE DRAFT, BLANK ENDORSED i
COVERING ICC(B). |
5. BENEFICIARY’S CERTIFICATE STATING THAT ONE SET OF H
NON-NEGOTIABLE SHIPPING DOCUMENTS HAVE BEEN
SENT TO THE APPLICANT BY DHL WITHIN 48 HOURS i
AFTER SHIPMENT
Additional Conditions 47A : 1, ALL SHIPPING DOCUMENTS FOR NEGOTIATION MUST BE
SIGNED AND INDICATE L/C NO.
2, COMMERCIAL INVOICE CERTIFYING THE GOODS TO BE |
OF TAIWAN OR CHINA ORIGIN
3. COMMERCIAL INVOICE SHOWING SAMPLES FREE OF
CHARGE ACCEPTABLE.
4. ALL GOODS MUST BE SHIPPED IN ONE 40’ CY TO CY
CONTAINER AND B/L SHOWING THE SAME.
5. 3PCT MORE OR LESS IN BOTH AMOUNT AND QUANTITY
FOR EACH ITEM WILL BE ACCEPTABLE. |
6. SHIPPING MARK SHOULD INCLUDE ORDER NO. 125876. i
|
國貿業務乙級試題 6-2 |
7. ADISCREPANCY FEE OF USD90 SHALL BE DEDUCTED
FROM THE PROCEEDS FOR ALL DOCUMENTS
NEGOTIATED WITH DISCREPANCIES DRAWN UNDER.
THIS L/C. THIS SUBJECT CHARGE SHALL BE FOR
ACCOUNT OF THE BENEFICIARY
8. THIS CREDIT MAY ONLY BE TRANSFERRED BY THE
ADVISING BANK
Details of Charges 71B : ALL BANKING CHARGES OUTSIDE JAPAN ARE FOR
ACCOUNT OF BENEFICIARY
Period for Presentation 48 : DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER.
THE DATE OF SHIPMENT BUT WITHIN THE EXPIRY DATE OF
THIS CREDIT.
Confirmation Instructions *49 : WITHOUT
Reimbursement Bank 53A : CHEMUUS33
* CHEMICAL BANK
* NEW YORK, NY
Instructions to 78 : INREIMBURSEMENT, NEGOTIATING BANK SHOULD SEND
Negotiating Bank THE BENEFICIARY’S DRAFT TO THE DRAWEE BANK FOR
OBTAINING THE PROCEEDS, NEGOTIATING BANK SHOULD
FORWARD THE DOCUMENTS DIRECT TO THE SAKURA
BANK LTD., TOKYO INT’L OPERATIONS CENTER, P. 0. BOX
766, TOKYO, JAPAN BY TWO CONSECUTIVE REGISTERED
AIRMAILS.
Trailer MAC: BF32514AE
20000-106201 國貿;
|
Bill of Exchange |
Draft No. ST-241531 |
Exchange for XXX Taipei, | MAY 10, 2017 |
At_45DAYS © sight of this FIRST of Exchange (SECOND being unpaid)
Pay to the order of HUA NAN COMMERCIAL BANK, LTD. :
The sum of US DOLLARS THIRTY SIX THOUSAND FIFTY ONLY @ value received
Drawn under L/C No. SD-2308-147 Dated MARCH 8, 2017 ® |
加 lssued by THE SAKURA BANK, LTD., NEW YORK BRANCH @ |
r To CHEMICALBANK © |
NEW YORK, NY WELLCAN TRADING CO., LTD.
KAREN LEE
|
D |
|
|
貿業務選級試題 6-3
|
WELLCAN TRADING CO., LTD.
12F, NO.123, LN. 20, SEC.1
BADE ROAD, TAIPEI
TAIWAN
Tel: +886-2-258xxxxx
Fax: +886-2-258xxxxx
© INVOICE
No. ST-241531 Date: MAY 10, 2017
Invoice of | AS FOLLOWS
For account and risk of Messrs. UNIVERSAL TRADING CO., LTD., 2-1-1 NIHONBASHI
MUROMACHI, CHUO 103-8328, TOKYO, JAPAN ®
Shipped Per S.S. EVERLEADER V.987
Sailing on or about MAY 10, 2017
Shipment From KEELUNG © To XXX
Marks & Nos. Description of Merchandise Amount
MEN'S SUIT VEST 9 CIF OSAKA INCOTERMS 2010
ST/NO.353711 USD19.90/SET
XXX XXX ST/NO.353712 'USD23.90/SET XXX
| ST/NO.353713 'USD26.90/SET |
FOB VALUE XXX
INSURANCE PREMIUM XXX
FREIGHT CHARGES XXX
SAY US DOLLARS XXX ONLY.
@ WE CERTIFY THAT THE GOODS TO BE OF TAIWAN OR CHINA ORIGIN
|
@@ 1 ET OF SAMPLE FOR EACH ITEM FREE OF CHARGE
LIC NO. SD-2308-147
® CERTIFY THAT THE GOODS NAMED ABOVE HAVE BEEN SUPPLIED IN
CONFORMITY WITH ORDER NO.125876.
® ELLCAN TRADING CO., LTD.
KAREN LEE
20000-106201 國貿
WELLCAN TRADING CO., LTD. |
12F, NO.123, LN. 20, SEC.1
BADE ROAD, TAIPEI |
Tel: +886-2-258xxxxx |
8 Fax: +886-2-258xxxxx |
PACKING NOTE |
No. ST-241531 Date: “MAY 10, 2017
Packing List of AS FOLLOWS MARKS & NOS.
; For account and risk of Messrs XXX @
Shipped PerS.8. XXX UTC |
Sailing on or about MAY 10, 2017 ce ane |
‘Viigo MM 8 MADE IN TAIWAN |
To XXX |
: Packing No. Quantity | Net Weight | Gross Weight | Measurement
MEN'S SUIT VEST
® |
1-34 ST/NO.353711 @I2SETS | @6.20KGS. | @7.00KGS. |@0.288 CBM |
408 SETS 210.80 KGS. XXX XXX |
35-77 ST/NO.353712 @12 SETS @6.90 KGS. | @7.70 KGS. |@0.392 CBM |
504SETS | 289.80 KGS. XXX XXX :
78-127 ST/NO.353713 @12 SETS @7.40 KGS. | @8.10KGS. |@0.512 CBM
612 SETS 377.40 KGS, XXX XXX
Total: 127 CTNS XXX XXX XXX XXX 了
VVVVVVV VVVVVVV VVVVVVV VVVVVVV
@ SAY TOTAL ONE|HUNDRED AND TWENTY SEVEN (127) CARTONS |
ONLY. |
® L/CNO, SD-2308-147
| LLCAN TRADING CO., LTD]
KAREN LEE
ESTE Z ABR 6-4
WELLCAN TRADING CO., LTD. 9@ 23501 EISU012345678900
EVERGREEN LINE
\Consignee
全
[TO ORDER BILL OF LADING
|Notify Party
\UNIVERSAL TRADING CO., LTD.
2-1-1 NIHONBASHI MUROMACHI @
CHUO 103-8328, TOKYO, JAPAN
Pre-carriage by Place of Receipt FORWARDING AGENT REFERENCES (COMPLETE NAME AND ADRESS)
YANTIAN, CHINA
\Ocean Vessel Voy. No. |Port of Loading
IEVER LEADER 987 |YANTIAN, CHINA
Port of Discharge Place of Delivery Final destination (for the Merchant reference)
KOBE, JAPAN ‘KOBE, JAPAN
Container No.And Seal No. [Number of Description of Goods Gross Weight [Measurement
Marks & Nos, Containers or Kgs/lbs M/cbm
" Packages
CONTAINER NO./ SEALNO.| 1 CTNR | SHIPPER’S LOAD AND COUNT ee) @
EISU0123456/ 42001109 974.50 KGS) 52.388 Me
MEN'S SUIT VEST VVVVVVVVVV| VVVVVVVVV
L/C NO. SD-2308-147
® ‘FREIGHT PREPAID” ORIGINAL
‘otal No. of Containers or Package
(in words) @ ALL GOODS MUST BE SHIPPED
SAY TOTAL XXX |ONLY. IN ONE 40' CY TO CY CONTAINER,
Freight \Weight Measurement |Rate Per ‘Prepaid Collect
AS ARRANGED
rr ee sy =z
ath
Type of
1.CY |LCY 1.0RD [Freight prepaid at [Freight payable at Place and date of issue
2.CFS |2.CFS 2.REEF | XXX
3.DOOR|3.DOOR |3.DANG Ex. Rate [Number of original B(s)/L_ ERGREEN LINE
人 THREEG) 十
Date Laden on board the vessel
MAY 10, 2017 AS CARRIER
20000-106201 [Bg $2:
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.75A5M-00072530 ASSURED |
CLAIM, IF ANY, PAYABLE AT/IN WELLCANTRADINGCO.,LTD @ |
JAPANIN U.S.DOLLARS” @
INVOICE NO. ST-241531
CLAIM AGENT: 人@
NEAREST LLOYD'S AGENT AMOUNT INSURED _ USD41,000.00
SAY U.S. DOLLARS FORTY ONE THOUSAND ONLY
WHEN PRESENTING CLAIM ALL |
DOCUMENTS SBOULDBE_ SHIROR VESSEL 名
WRITTEN IN OR TRANSLATED EVER LEADER V.987 SAILING ON/OR ABOUT MAY 10, 2017
INTO ENGLISH. FROM XXX TO XXX |
SUBJECT-MATTER INSURED (WARRANTED ALL BRAND-NEW UNLESS OTHERWISE SPECIFIED) |
XXX SETS (127 CARTONS) MEN'S SUIT VEST L/C NO, SD-2308-147
CONDITIONS
SUBJECT TO THE FOLLOWING CLAUSES AS ATTACHED HERETO
Institute Radioactive Contamination Exclusion Clause |
Computer Millennium Clause (cargo) 上
-With Named Peril Extension (JC 98/024)
Termination of Transit Clause (Terrorism) i
-| 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
SIGNEDIN XXX ON MAY 8, 2017 ® NUMBERS OF POLICIES ISSUED IN DUPLICATE i
INSTITUTE REPLACEMENT CLAUSE(APPLYING This insurance does not cover any loss or damage to the
TO MACHINERY). In the event of loss of or damage to property which at the time of the happening of such loss or
any part or parts of an insured machine caused by a damage is insured by or would but for the existence of the
De recovers le shall Policy be insured by any fire or other insurance policy or |
not exceed the cost of replacement or repair of such a a |
, «+» policies except in respect of any excess beyond the amount
part or parts plus charges for forwarding and refitting, if * .
incurred, but excluding duty unless the full duty is Sa wraith been payable under the fire or other insurance |
included in the amount insured, in which case loss, if policy or policies had this insurance not been effected. |
any, sustained by payment of additional duty shall also Notwithstanding anything contained herein or attached hereto to the country, This
be recoverable. insurance is understood and agreed to be subject to English law and practice only as to
CO-INSURANCE CLAUSE liability for and settlement of any and all ciaims,
ere leazegge case of Co-Insurance) ‘We, FUBON INSURANCE COMPANY LIMITED, hereby agree in consideration of the
ne pane ee fhe llcy bia ena payment to us by or on behalf of the Assured of the Premium as arranged to insure
tiable for their respective subscription specified in this Policy. ” against loss damage liability or expense to the extent and in the manner herein provided.
‘Warranted shipped under deck unless otherwise specified or containerized I" Witness whereof, I the undersigned of FUBON INSURANCE COMPANY LIMITED,
shipment. ion behalf of the said Company have subsoribed My Name in the place specified as
In the event of loss or damage which may involve a claim under the above to the policies, the issued numbers thereof being specified as above, of the same i
|insurance, no claim shall be paid unless immediate notice of such loss or _|tenor and date, one of which being accomplished, the others to be void, as of the date i
\damage has been given to and a Survey Report obtained from this specified as above. i
|Company’s Office or Agents specified in this Policy.
lin case of loss or damage, please refer to the ‘IMPORTANT clause printed |For FUBON INSURANCE COMPANY LIMITED
lon the attached hereto and please observe in compliance therewith. __|Not Valid unless countersigned by President
國貿業務乙級試題 6-5 了
|
|
|
四、貿易個案分析 (本題共 3 大題,合計 30 分)
請回答下列各間題,並將適當答案寫在答案紙。
(一)某出已商與國外進口商簽訂一宗買賣奉約,部分內容如下:
Quantity : 1,000 (one thousand) sets only
Unit Price : USD20.00/set FOB Keelung
Amount : USD20,000.00(Say US Dollars twenty thousand only)
Payment : By draft at sight under an irrevocable L/C
Insurance : By seller on behalf of buyer
一個月後,出口商收到開狀銀行開來的信用狀,部分內容如下:
: 32B : Currency Code, Amount
USD20,000.00
+ 39B : Maximum Credit Amount
NOT EXCEEDING
: 42C : Drafts at
SIGHT FOR 100% INVOICE VALUE
: 43P : Partial Shipments
PROHIBITED
請問 :
1. 本案例是屬賣方協助買方投保,又已知買方為融資開狀,則賣方填製要
保單時, 被保險人」與「受益人」欄位該如何填寫? 為什麼? (4分)
2. 賣方需在保險單上背書轉讓嗎 ? 為什麼? (3分)
3. 賣方在製作押匯單據時,商業發票上的單價可否直接用貿易條件 C&l
計算? 為什麼? (3分)
(=) 台灣永豐銀行應拓宏公司的要求,根據秦國曼谷銀行開來之原信用狀,
開出以香港飛翔公司為受益人的轉開信用狀。飛翔公司發貨後將單據交
香港溥打銀行押匯,但因原信用狀逾有效期限,拓宏公司聲稱泰國客戶
20000-106201 國貿:
|
|
(原信用狀申請人)不願意接受不符單據,並以此要挾飛翔公司將整批貨物
降價 25%,飛翔公司與拓宏公司多次聯繫,但因單據不符問題無法解決, |
(ELLIE TRH ° ATER OIRALC BERR SE PR Re
貨,泰國曼谷銀行為擔保提貨人。經多方聯繫泰國曼谷銀行最後同意接
受不符單據並付款。 |
1. 試就下述各項分析轉開信用狀與受讓信用狀之差異? (6分)
(1)UCP600 如何規範 ? |
(2)是否需要開狀額度? 理由為何?
(3)受益人向何方請求兌付? |
2. 泰國曼谷銀行為何最後同意接受不符單據並付款 ? (4分)
(=) 蕊已公司出口貨物乙批至埃及, 貿易條件為 DAP 968 Al Bashwat |
(buyer’s Warehouse in Bianki, Egypt),因此忌芯公司向保險公司辦理投 |
保手續,保險條款為 ICC(A)及附加險 Institute War Clause (Cargo) > fm !
險區間為 sellers warehouse to buyer’s warehouse。當船舶抵達 |
Alexandria Port(亞歷山大港)卸下貨櫃後,在運往買方倉庫途中因拖車誤
觸地婁而爆炸使得貨物全部毀損滅失。心忌公司立即向保險公司告知此
請問: |
1. 依本案例情形,保險公司是否理賠 ?請說明理由。(3分)
2. 依照Institute War Clause (cargo)條款規定,請分別說明保險效力開
始與終止。(4分) |
3. 何調“warehouse to warehouse” 條款? 本案例貿易條件 DAP,應在
何時投保才是最佳時機 ? 保險利益歸屬何方 ? 請分別說明理由。(3 分)
還貿業務乙級試題 6-6 |
初複
閱 Bal
總總
| Jara St fA es
: | 技術士技能檢定國貿#
E
= | 初覆
= 閱 Ba
則 ; 一、貿易函電與簽約 (本題共 2大題,合計 30分)
品獎。 (一) 請將下列短文譯成英文 CAME 3 NEL» Bat 15 5)
* 1. 請在貨品箱上標明本公司的英文名稱縮寫、目的地及合約號碼如下:
(4分)
2.若您希望早點交貨,我們目前只能分批裝運,七月先運十台影印機,/
8 再運剩下的十台。 (5分)
z
|
= a | &
i & |
egere | 3.因我們打算下巨額訂單購買 Apex新款輕型攝影機,我們想知道對於:
Bees | | 超過一萬美元的訂單您是否可以給予特別折扣。(6分)
區呈要有 )
geste | |
Beers | |
MEEHE | |
aeeee | |
i tine | |
20000-1062:
品缺考 [] 違規|
(二) 貿易信函 (本題 15 分)
人 |
ee \A
於金額
106201 國貿業務乙級答案紙 3-1 |
初複
BS 閱
; 二、進出口價格核算 (本顯共4小題,合計 10分)
i (全依核算要求填人答案即可,不需寫出計算過各
SESW '
#8ee | 初複
were |@
是日 | SS: SURREAL CREE 0 NE NES 3» BET 3059)
vars |i (每題錯誤編號1分及正確答案2分 4
oa
20000-10621
|
2 |
)
|
106201 國貿業務乙級答案紙 3-2 |
初複
閱閱
四、貿易個案分析 (本題共 3 大題,合計 30 分)
| (一)
x
2 Ff |!
qo 亡 | (二)
aos HN !
KESW |
wee A 1
~ Moe im | ge
2, 2 ‘
ese |}
i Si 0 ‘
ees | |
Page fj
20000-1062(
an 咖
|
| |
a
06201 國賢業務乙級答案紙3.3 |
參考解答
- 保險利益參考：CIF 交易於裝船後風險通常移轉給買方，因此貨物 A、B 原則上由 POWER-A、POWER-B 對受損貨物具有保險利益；DDP 交易賣方負擔至目的地交貨前風險，因此貨物 C 原則上由旺達公司具有保險利益。
- 保險公司賠付後，依代位求償取得被保險人對造成損害第三人之請求權；獲理賠公司轉讓權利，保險公司可在賠付範圍內向船公司求償。
- 主張船公司未盡適航義務須證明船舶於發航前或發航時欠缺安全航行能力，且承運人未盡合理注意。單純航程中發生火災，不當然等於船舶不適航。