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. 對貴公司來函要求開立不可搬銷信用狀一事,未能即時回覆,特此致歉。
(5分)
2. 因對進入歐洲市場抱有極大興趣 ,我方準備給代理商百分之 15 的佣金,
再加上豐厚的廣告津貼。(6 分)
3. 本公司是一家很大的製造廠商,專門從事家具製造。我們目前正在尋找
可在歐洲代表我們的代理商。(4分)
(=) 貿易信函 (本題 1分)
請根據以下所述情境,以TinaLin 的名義用英文寫一封 email。
Marcus Rodriquez 先生是貴公司的老客戶,跟你們做生意有十年了。但近
日在檢視重要客戶名單時,你們發現將近兩年都沒接到他的訂單。請寫封
信與客戶聯絡。先謝謝他十年來的惠顧,再表達寫這封信的緣由。詢問是
否有服務不周的地方:產品不盡人意、未迅速送貨、售後服務差、價格沒
有競爭力、未寄型錄及價目表...等等。不管是什麼原因,你們希這能了解
他的近況,看能否提供服務。信末表示歡迎他坦誠指教,並且希畝很快收
到回音。
20000-105202 國貿業:
|
hi Yaree nN a ee =
務職類乙級術科測試試題
參考解答
- 短文英譯 1：We apologize for not replying promptly to your request for an irrevocable letter of credit.
- 短文英譯 2：As we are very interested in entering this market, we are prepared to grant the agent a commission plus a substantial advertising allowance.
- 短文英譯 3：We are a large manufacturer specializing in furniture and are now looking for an agent to represent us in Europe.
- 貿易信函 Subject：Re: Your Inquiry
- 貿易信函稱呼：Dear Mr. Rodriquez,
- 貿易信函第1段：Thank you for your inquiry. We are pleased to enclose detailed information and our price list for the products.
- 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,
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 |
(一) 空運運費 (6 分)
快樂公司委託空運公司承運機器玩具一批從台北至紐約,相關資料如
下:
(1)貨物數量: 48 pcs.
(2)包裝方式: 12pcs/ctn/23 kgs/25 kgs/25" x 41.5" x 22.5"
(3)向航空公司申報貨物價值為TWD318,240
(4)匯率為 USD1=TWD33.15
(5)航空公司對於每公斤貨物價值超過 USD26 » 收取 0.75%的報值費
(6)航空公司所報 GCR 每公斤費率如下:
| Min.「 +45KGM | +100KGM | +300KGM | +500KGM |
請依上述資料回答下列間題:
體積重量= KGS.。
@每件應付空運運費= USD >
@報值費= USD 。
RRB CLERE 6-1
(=) 進口稅費 (4分)
某進口商從紐西蘭進口乳酪乙批共 12,500 kgs.,其申報進口價格FOB
USD2.76/per kg.、Total Ocean Freight USD850.00、Total Insurance
Premium USD78.77 ; 經查財務部關務署報關適用外幣匯率其「 買入」
匯率為 USD1= TWD32.50;「賣出」匯率為 USD1=TWD32.60 , 進口
關稅率如下表。該批貨之進口日期為 104 年9月2 日,但進口商於 104
年9月 20日才向海關申報;而海關填發稅款繳納證之日期為 104 年9
月 23 日,公司遲至 104年 10 年 13 日才到台灣銀行收稅處繳納。
| 國定稅率 |
Tariff Rate
a 第二欄 | 第三欄
Column I | Column II | Column II |
9 | 免稅 | 20% |
5% | (PA,GT,NISVHN,SGNZ) |
@DPV= TWD °
@關稅滯納金= TWD___。
20000-105202 Biers
| 回
= BARBS (AEE 10 小題,每小題 3分,合計 305)
請根據所附之信用狀內容,審核匯飄、商業發栗、裝箱單、提單及受益人
(每題錯誤編號 1 分及正確答案 2分)
|
THE SHANGHAI COMMERCIAL & SAVINGS BANK, LTD.
MT S700 Issue of Documentary Credit
MSGACK DWS765I Auth OK |
Basic Header F 01 SCSBTWTA018 1081 2096999 |
Application Header 0 700 1809160112 MADRESMM |
* BANCO DE MADRID S.A.
* MADRID
User Header Service Code 103:
Bank Priority 113:
Msg User Ref. 108: BMSAMD6489
Info. From CI = 115:
Sequence of Total *27 =: 1/1
Form of Doc. Credit *40A : IRREVOCABLE
Doc. Credit Number *20 : BDM2016MD98
Date of Issue 31C : 160112
Applicable Rules *40E : UCP LATEST VERSION |
Date and Place of Expiry *31D : 160412 PLACE IN THE BENEFICIARY’S COUNTRY |
Applicant *50 : FOREST EXCLUSIVAS S.L.
CARRER DASIVAL, 67943 PALMA, ILLES BALEARS
SPAIN
Beneficiary *59 : LUCKY TECHNOLOGY CORPORATION
SF, NO.868, FEN LIAO EAST RD., LIN KOU DIST., NEW TAIPEI
CITY, TAIWAN, R.O.C.
Currency Code Amount *32B : USD118,790.00
Max. Credit Amount 39B : NOT EXCEEDING ;
Available with/by *41D : ADVISING BANK BY NEGOTIATION
Drafts at 42C : SIGHT FOR FULL INVOICE VALUE |
Drawee 42D : OPENING BANK
Partial Shipments 43P : PERMITTED
Transshipment 43T : PROHIBITED
Port of Loading 44E : ANY ASIAN PORT
Port of Discharge 44F : VALENCIA
Place of Delivery 44B : MADRID
Latest Date of Shipment 44C : 160402
[RSIS CRAG 6-2
Description of Goods 454 : MEDICAL DEVICES
CPT MADRID
AS PER SALES CONFIRMATION NO.FE-151218 DATED DEC.
18, 2015
Documents Required 46A : 1. SIGNED COMMERCIAL INVOICE IN QUADRUPLICATE
2. PACKING LIST IN TRIPLICATE SHOWING NW, GW AND
MEASUREMENT OF EACH CARTON
3. FULL SET(3/3) OF CLEAN ON BOARD BILLS OF LADING
MADE OUT TO OUR ORDER MARKED FREIGHT PREPAID
AND BENEFICIARY'S NAME WITH FULL ADDRESS AS
SHIPPER
4. BENEFICIARY’S CERTIFICATE STATING THAT ONE
COMPLETE SET OF NON-NEGOTIABLE STIPULATED
DOCUMENTS HAVE BEEN FORWARDED BY COURIER TO
APPLICANT WITHIN 5 DAYS AFTER SHIPMENT
Additional Conditions 47A : 1. T/T REIMBURSEMENT IS NOT ALLOWED
2. TRANSPORT DOCUMENTS AND OTHER DOCUMENTS
DATED PRIOR TO THE DATE OF THIS CREDIT ARE NOT
ACCEPTABLE.
3. ALLDOCUMENTS MUST BEAR OUR CREDIT NUMBER
4. NEGOTIATION UNDER RESERVE OR GUARANTEE IS
NOT ALLOWED
5. ADISCREPANCY FEE OF USD70 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
6. THIS CREDIT IS TRANSFERABLE WITH THE ADVISING
BANK
Details of Charges 71B : ALLBANKING CHARGES OUTSIDE SPAIN ARE FOR
ACCOUNT OF BENEFICIARY
Period for Presentation 48 : TRANSPORT DOCUMENTS MUST BE PRESENTED WITHIN 10
DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE
EXPIRY DATE OF THIS CREDIT.
Confirmation Instruction *49 : WITHOUT
20000-105202 國貿對
Instructions to Negotiating 78 : DOCUMENTS TO BE SENT TO US IN TWO SETS BY COURIER
Bank SERVICE. THE AMOUNT OF EACH DRAFT MUST BE
ENDORSED ON THE REVERSE OF THIS CREDIT BY THE
NEGOTIATIING BANK FOR ALL PAYMENTS MADE IN
CONFORMITY WITH THE TERMS AND CONDITIONS OF THE |
CREDIT AND WITHIN ITS VALIDITY. WE SHALL REMIT THE |
AMOUNT ON RECEIPT OF DOCUMENTS AS PER YOUR |
INSTRUCTIONS. |
) Trailer MAC: 00000000
CHK: 88E68DCA999
)
Bill of Exchange
Draft No. FE-160308
Exchange for USD46,402.50 © Taipei, MARCH 10, 2016
At__XxX ® sight of this FIRST of Exchange (SECOND being unpaid)
Pay to the order of THE SHANGHAI COMMERCIAL & SAVINGS BANK, LTD.
The sum of XXX value received
Drawn under L/C No. BDM2016MD98 Dated APRIL 12,2016 © |
Issued by BANCO DE MADRID S.A. MADRID ®
To BANCO DE MADRID S.A.MADRID ©
LUCKY TECHNOLOGY CORP.
Vikkie Chiang
娘業務乙級試題 6-3
LUCKY TECHNOLOGY CORPORATION
5F, NO. 868, FEN LIAO EAST RD.
LIN KOU DIST., NEW TAIPEI CITY
TAIWAN, R.O.C.
Tel: +886-2-260xxxxx
Fax: +886-2-260xxxxx
© INVOICE
No. FE-160308 Date: MAR. 10, 2016
INVOICE of XXX
For account and risk of Messrs. FOREST EXCLUSIVAS S.L. CARRER DASIVAL, 67943 PALMA,
ILLES BALEARS, SPAIN. @
SO
Shipped Per S.S. YMWARMTH 193W
Sailing on or about MAR. 10, 2016
Shipment From XXX To VALENCIA @ via XXX
Marks & Nos. Description of Merchandise Amount
MEDICAL DEVICES
PT MADRID INCOTERMS 2000
FESL 250 pes. |LT-165 Athlete Auto-Mini Bike [USD74.25/pe. | USD18,562.50
MADRID
VIA VALENCIA
C/NO.A1-A250 150 pes. | LT-168 Athlete Rehabilitation Bike |USD185.60/pc. | USD27.840.00
B1-B150 400 pes. USD46,402.50
MADE IN TAIWAN | Yvvvvv @ dedubt advance payment 5.000.00
USD41,402.50
VVVVVVVVVVVV
SAY XXX ONLY.
@ DRAWN UNDER BANCO DE MADRID S.A. MADRID
L/C NO. BDM2016MD98 DATED XXX
® A$ PER SALES CONFIRMATION NO. FE-151218| DATED DEC. 8, 2015
LUCKY TECHNOLOGY CORP.
Vifkie Chiang
20000-105202 BYES
a
LUCKY TECHNOLOGY CORPORATION
5F, NO. 868, FEN LIAO EAST RD.
LIN KOU DIST., NEW TAIPEI CITY
TAIWAN, R.O.C.
Tel: +886-2-260xxxxx
Fax: +886-2-260xxxxx
@ PACKING NOTE
No. FE-160308 Date: MAR. 10, 2016
; PACKING LIST of 400PCS.OFMEDICALDEVICES © MARKS & NOS. :
; For account and risk of Messrs FOREST EXCLUSIVAS S.L. !
CARRER DASIVAL, 67943 PALMA, ILLES BALEARS, SPAIN FESL
Shipped Per S.S. XXX MADRID
Sailing on or about _ MAR. 10, 2016 NOME ASOe
Shipment From KEELUNG © B1-B150
; To XXX MADE IN TAIWAN
Packing No. Measurement
@ MEDICAL DEVICES
1-250 LT-165 Athlete Auto-Mini @1 PC. @5.7KGS. | @7.0KGS. |@0.054 CBM
Bike 250 PCS. 1425 KGS. 1750 KGS. | 13.500 CBM
251-400 _|LT-168 Athlete @1 PC. @17.0KGS.| @19.0 KGS. |@0.101 CBM
Rehabilitation Bike 150 PCS. 2550 KGS. | 2850 KGS. | 15.150 CBM
Total: 400 CINS 400 PCS. 3,975KGS. | 4,600KGS. | 28.650 CBM
VVVVVVV vvvvvvv | vvvvvvvw | vvvvvvvvvv
@ SAY TOTAL FOUR DRED (400) CARTONS ONLY.
@ L/CNO.BDM2016MD98
ILUCKY TECHNOLOGY CORP.
Vikkie Chiang
(RRB CRAG 6-4
Shipper S/O No. B/L No.
LUCKY TECHNOLOGY CORPORATION ® | 1968 KSGMD16799880
Yangming Marine Transport Corporation
Consignee
TO ORDER OF BANCO DE MADRID S.A. @)
BILL OF LADING
INotify Party @
TIBA INTERNATIONAL S.A.
JOSE AGUIRRE, 40-7 VALENCIA, 46011
SPAIN
Pre-carriage by Place of Receipt |FORWARDING AGENT REFERENCES (COMPLETE NAME AND ADRESS)
KEELUNG CY
Ocean Vessel Voy. No. |Port of Loading
[YM WARMTH 193W| KAOHSIUNG
Port of Discharge Place of Delivery Final destination (for the Merchant reference)
VALENCIA © MADRID cy @
(Container No. Seal No. [Number of Description of Goods Gross Weight | Measurement
[Marks & Numbers Keg Ee?
[Packages )
{LU 2032425 998232 Consignee’s Load, Count & Seal 全伍
po 8 MEDICAL DEVICES 4,600 KGS | 28.650 CFT
400 PCS VVVVVVVVV | VVVVVVVVV
L/C NO. BDM2016MD98
® FREIGHT PREPAID”
Total No. of Containers gr ORIGINAL
Packages (in words) SAY TOTAL XXX ONLY.
Freight ‘Weight Measurement | Rate Per Prepaid Collect
AS ARRANGED
nS #8&£&58=£€— a
Type of lad
CY |1.CY 1.0RD Freight prepaid at —_|[Freight payable at Place and date of issue
2.CFS |2.CFS 2.REEF TAIPEI
3.DooR |?.DooR 5.DANG [Ex. Rate Number of original B(syL_|Yangming Marine Transport Corp.
® THREE (3)
\Date Laden on board the vessel
|AS CARRIER
i ae
20000-105202 國貿#
LUCKY TECHNOLOGY CORPORATION
5F, NO. 868, FEN LIAO EAST RD.
LIN KOU DIST., NEW TAIPEI CITY |
TAIWAN, R.O.C.
BENEFICIARY'S CERTIFICATE |
|
FESS ISCO SIO IO I KOR kf kof hak ak ok |
“” |
To whom it may concern:
Re: L/C No. BDM2016MD98 i
Issuing Bank: BANCO DE MADRID S.A. |
@® Dated: Jan. 12, 2016
Amount: USD XXX
Commodity: 400 pes. of Medical Devices
:
WE HEREBY STATE THAT ONE COMPLETE SET OF NON-NEGOTIABLE STIPULATED |
DOCUMENTS HAVE BEEN FORWARDED BY COURIER TO APPLICANT (FOREST |
EXCLUSIVAS S.L.) WITHIN 5 DAYS AFTER SHIPMENT. e)
LUCKY TECHNOLOGY CORP.
Vikie Chiang
貿業務乙級試題 6-5
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。
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) 美國廠商ACo.以 ODM 方式向台灣甲公司購買一批附有小黃鴨造型吊
飾之鑰匙圈。ACo.於進口提貨後開始在美國當地銷售。不久美國另一家
公司 BCo.出面指控ACo.所售該批鑰匙圈之小黃鴨造型吊飾侵犯BCo.
的智慧財產權,ACo.因此被索賠且庫存貨物被所押無法銷售。ACo.於
賠償 BCo.後遂以甲公司違反權利擔保義務為理由,向台灣甲公司要求
賠償所受損失。
1. 何調賣方的「權利擔保義務」? (3分)
2. 本案例 BCo.指控ACo.所售鑰匙圈之小黃鴨造型吊飾侵犯 BCo.的
智慧財產權,其所稱之智慧財產權是指哪一種智慧財產權 ? 25)
3. 在上述情況下,甲公司是否可以主張因為訂約時並不知道 BCo.所主
張的權利存在,而對ACo.免責?請說明理由。(3分)
4. 假設本案例當初美國廠商ACo.是以 OEM 方式向台灣甲公司下訂
單,則甲公司是否可以拒絕ACo.的索賠?請說明理由。(2分)
(二) 威揚公司與某外商以 CIF 貿易條件達成交易,買賣契約規定以不可搞
銷、可轉讓及保兌信用狀為付款方式,威揚公司於審查國外開來的信用
1. 信用狀相關條款如下:
Form of Doc. Credit 40A IRREVOCABLE AND TRANSMISSIBLE
Confirmation Instr. 49 MAYADD
請依 UCP600 分別說明是否符合可轉讓及保兌信用狀的規定。(4分)
2. 針對本信用狀對應提示的單據並未敘明份數,請依 CIF 貿易條件及
UCP600 之規定,分別說明應提示的基本單據名稱及份數。(6分)
20000-105202 國貿#
(=) 2016 年 2 月 10 日,台灣 A 出口商電告日本某進口商 B,欲以 CIP
TOKYO 向日本出口一批電器用品,總價款為 80 萬日圓,裝船期限為3
月底。A出口商於2月13日收到B覆電同意購買,並願意預先付清60% H
貨款,尾款於 A 出口商出貨後告知 B 再用電匯方式付款,條件是要求
降價到 70 BABA 出口商於2月 19 日電告對方同意其要求。於是BB |
於2月25日寄出 P/O,其部分內容為:
Quality: | @ Specifications as per seller's catalog No.SD2134
@® Landed quality to be final
Payment: (3 60% of the purchase amount by CWO and the balance
by T/T after receipt of the goods
Shipment: ® On or before 31st March
Take delivery of goods: By Telex Release
請問 : |
1. 何謂 Telex Release ? 在此情況下提單上會如何註明? (3分) |
2. 依本案例之情況,提單應為指示式還是記名式 ? 請說明理由。(3分) |
3. 若您是A 出口商,您認為買方的 P/O 哪些條款不妥而必須要求對方
修改? 請列出標號並分別敘述理由。(4分) |
貿業務乙級試題 6-6
初複
Bal Bal
總總
i fare SELA S
人 | BCT AR BER E BS
同 Ba Ba
$ ; — + SERUM CRE 2 大題,合計 30分)
裝。 (—) 請將下列短文譯成英文 (本顯共3小題,合計 15急
= 1.對貴公司來函要求開立不可搞銷信用狀一事,未能即時回覆,特此至)
: (5分)
一 2. 因對進和歐洲市場抱有極大興趣,我方準備給代理商百分之 15 HHS
| 再加上豐厚的廣告津貼。(6 分)
則
= :
= & | &
eB]
gers |: 3. 本公司是一家很大的製造廠商,專門從事家具製造。我們目前正在畫
eeeae | | 在歐洲代表我們的代理商。(4分)
o@QNeK |
KES<] SE]
eeeee | |
eels |
im
20000-10520
品缺考 [] 違規
業務職類乙級
參考解答
- 信用狀交易採文件獨立原則；買方口頭或電郵同意不能取代信用狀修改。未經開狀銀行正式 amendment 刪除買方簽署檢驗證明條款，開狀銀行以缺文件拒付有理由。
- Telex Release 是承運人於裝港收回正本提單後，以電放通知目的港放貨。出口商風險是買方或指定承攬人可快速提貨而貨款未必收回；應先收款、取得有效信用狀或保留單據控制後再同意電放。
- 軟條款是使受益人是否能提示相符單據受買方或開狀申請人控制的條款。出口商應要求刪除或改為客觀第三方文件，並在收到正式信用狀修改後才出貨。