ceanesan te | esmmmeeamm” |
右橫書填寫
技術士技能檢定國貿業務
— + RRR (本題共 2 AM > Bat 30分)
(一) 請將下列短文譯成英文 (本題共 3小題,合計 15分)
1. 由於一年保固已經過期,我們不準備照您的建議提供影印機更換。(5分)
2, 若貴公司無法履行合約義務,我方將被迫取消訂單尋求替代供應商。(5分)
3, 在查看紀錄時,我們發現您的戶頭顯示有一筆 255.75 美元的未付餘
額。請迅速匯款,不勝咸激。(5分)
(=) 貿易信函(本題 15分)
在仔細看過廠商寄來的新系列電水壺規格與價目表後,貴公司決定下
單。請寫一封英文電子郵件給對方,附上訂單 (編號 236)。並在信中
強調,因急需新貨,請他們在收到訂單後三週之內交貨。過去雙方一
向是以信用狀的方式交易,這回你們提議採不同的付款安排:先付訂
踢金額 30% 作為訂金,一旦得知貨準備裝船,貨艙訂好後,你們即會
電匯剩餘的貨款。之所以有這樣的讓步,是為了給客戶確切的交貨期,
並且也節省一筆開狀費用。你們相信這樣的安排對該公司並沒有什麼
差別,但卻有助於你們的銷售,希謎對方能同意你們的要求。在信末
敦促對方確認訂單並同意新的付款安排。
20000-104201 國貿業
bk Apo aEAT SH P aah El
務職類乙級術科測試試題
參考解答
- 短文英譯 1：Since the one-year warranty has expired, we are not prepared to replace the copier as you suggested.
- 短文英譯 2：If you cannot fulfill your contractual obligations, we will be forced to cancel the order and look for an alternative supplier.
- 短文英譯 3：When reviewing our records, we found that your account shows an unpaid balance of USD255.75. Please remit the amount promptly.
- 貿易信函 Subject：Overdue Payment
- 貿易信函稱呼：Dear Sir or Madam,
- 貿易信函第1段：We have written to you about the overdue payment but have not yet received your remittance or explanation.
- 貿易信函第2段：The amount has been overdue for the period stated in the question. Unless payment is made by the specified date, we will have to take further collection action.
- 貿易信函第3段：We hope this will not be necessary and that we can continue our friendly business relationship.
- 貿易信函結尾：Yours sincerely,
第3題
三、貿易單據審改 (本題共 10 小題,每小題 3分,合計 307)
請根據所附之信用狀內容,審核匯栗、商業發票、裝箱單、提單、及受益
紙。(每題錯誤編號 1 分及正確答案 2分)
JP MORGAN CHASE BANK, N.A.
TRADE SERVICES
8F, NO.108, SECTION 5, XINYI ROAD
TAIPEI 110, TAIWAN, R.O.C.
SWIFT : CHASTWTX
RECEIVED TIME : NOV. 10, 2014 09:55:11PM
1 ek eR ae ee ae he ee ee oe a ok oe oe oe ke ee ok oe oo oo oo oo ao ko oo ok ao oR RE
SWIFT MT700 RECEIVED AS BELOW |
水水未未未未未未未永未示未未未示未示未示未示示未示未永示來示來示未來示未永未未示未永永未未永示未檔未未未永示未未永未示未示未未未未未未未永未冰未未未未上
SENDER'S ADDRESS : EBLDBDDHAXXX
EASTERN BANK LTD.
TRADE OPERATIONS, HEAD OFFICE
10 DILKUSHA C/A, DHAKA-1000
BANGLADESH
27. SEQUENCE OF TOTAL
1/1
40A FORM OF DOCUMENTARY CREDIT
IRREVOCABLE
20 DOCUMENTARY CREDIT NUMBER
147814021542
31C DATE OF ISSUE
141110
31D DATE AND PLACE OF EXPIRY
150105 IN BENEFICIARY'S COUNTRY
40E APPLICABLE RULES
UCP LATEST VERSION
50 APPLICANT
RAHI TRADE CO., LTD.
R. S. DAG NO. 1, 4, 48/4, WEST PANISHALL, ZIRANI BAZAR
GAZIPUR, BANGLADESH |
59 BENEFICIARY |
JAMS TRADING CO., LTD. |
NO. 13, LN. 39, SEC. 2, GUANGFU RD., NEW TAIPEI CITY, TAIWAN (R.0.C.)
RSET RGA 7-2 |
32B CURRENCY CODE, AMOUNT
USD106,770.40
41D AVAILABLE WITH.....BY.....
ANY BANK BY NEGOTIATION
42C_ DRAFTS AT.....
120 DAYS FROM THE DATE OF B/L FOR 100% INVOICE VALUE
42D DRAWEE
ISSUING BANK
43P PARTIAL SHIPMENTS
ALLOWED
43T TRANSHIPMENT
ALLOWED
44E PORT OF LOADING /AIRPORT OF DEPARTURE
ANY SEAPORT IN TAIWAN
44F PORT OF DISCHARGE /AIRPORT OF DESTINATION
CHITTAGONG, BANGLADESH
44C LATEST DATE OF SHIPMENT
141210
45A SHIPMENT (OF GOODS)
RED LEAD OXIDE (RED LEAD POWDER) AS PER PROFORMA INVOICE NO.
1245 AND NO. 2536
TOTAL QUANTITY: 40 MT
TOTAL AMOUNT: USD106,770.40 (INCLUDING FREIGHT FOR USD3,000)
CFR CHITTAGONG, BANGLADESH (INCOTERMS 2010)
46A DOCUMENTS REQUIRED:
1, 2 ORIGINALS AND 4 COPIES BENEFICIARY'S SIGNED COMMERCIAL
INVOICE.
2. 2 ORIGINALS AND 2 COPIES DETAILED PACKING LIST.
“EXPORT STANDARD SEAWORTHY PACKING” SHOULD BE
MENTIONED ON THE PACKING LIST.
3. 3 ORIGINALS AND 3 COPIES BILL OF LADING MADE OUT TO THE
ORDER OF EASTERN BANK LTD. MARKED “FREIGHT PREPAID”
NOTIFYING ISSUING BANK AND THE APPLICANT.
4. BENEFICIARY'S CERTIFICATE CERTIFYING THAT ONE SET OF
NON-NEGOTIABLE DOCUMENTS WILL BE SENT TO APPLICANT BY
COURIER SERVICE WITHIN 7 DAYS AFTER SHIPMENT AND
CERTIFYING THAT THE GOODS ARE SUPPLIED IN STRICT
COMPLIANCE WITH THEIR PROFORMA INVOICE NO. 1245 AND NO.
2536.
20000-104201 國貿;
47A ADDITIONAL CONDITIONS
1, ALL DOCUMENTS MUST BEAR THIS L/C NUMBER AND NO
DOCUMENTS SHOULD BE DATED EARLIER THAN THE DATE OF THIS
LIC.
2. INVOICE MUST CLEARLY SHOW THE CFR VALUE OF THE GOODS AND
FREIGHT CHARGE SEPARATELY.
3. H.S. CODE NO. 2824.90 SHOULD APPEAR ON THE INVOICE.
4. ONE SET OF NON-NEGOTIABLE SHIPPING DOCUMENTS MUST BE SENT
DIRECTLY TO THE APPLICANT WITHIN 7 DAYS FROM THE DATE OF
SHIPMENT BY COURIER SERVICE. THE COURIER RECEIPT IN THIS
REGARD MUST BE ACCOMPANIED WITH THE ORIGINAL DOCUMENTS.
5. USD50.00 (US DOLLARS FIFTY ONLY) AS CHARGES FOR DISCREPANCY,
IF ANY, AND USD20.00 (US DOLLARS TWENTY ONLY) AS COST OF
COMMUNICATION WILL BE DEDUCTED FROM THE BILL VALUE AT
THE TIME OF PAYMENT.
6. T/T REIMBURSEMENT ALLOWED AT BENEFICIARY'S COST.
48 PERIOD FOR PRESENTATION
DOCUMENTS TO BE PRESENTED WITHIN 25 DAYS AFTER THE DATE OF
SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT.
49 CONFIRMATION INSTRUCTIONS
WITHOUT
71B CHARGES
ALL CHARGES OUTSIDE BANGLADESH INCLUDING REIMBURSEMENT
CHARGES ARE ON ACCOUNT OF THE BENEFICIARY.
53D REIMBURSING BANK
JP MORGAN CHASE BANK, NEW YORK, USA
57D ADVISE THROUGH BANK
JP MORGAN CHASE BANK, N. A., TRADE SERVICES
8F, NO.108, SECTION 5, XINYI ROAD, TAIPEI 110, TAIWAN, R.O.C.
78 INSTRUCTIONS TO THE PAYING/ACCEPTING/NEGOTIATING BANK
YOU ARE AUTHORISED TO CLAIM REIMBURSEMENT FOR THE AMOUNT
OF YOUR NEGOTIATION BY DRAWING OUR H.O. USD A/C NO. 700809731.
MAINTAINED WITH CHASU33 UNDER SWIFT ADVICE TO US (ATTN: HEAD
OF IMPORT) VALUE 4 (FOUR) BANKING DAYS BEFORE CLAIMING
REIMBURSEMENT CERTIFYING THAT DOCUMENTS NEGOTIATION ARE IN
STRICT COMPLIANCE WITH CREDIT TERMS AND HAVE BEEN SENT TO US
BY COURIER SERVICE. AMOUNT OF DRAFT NEGOTIATION SHOULD BE
ENDORSED ON THE REVERSE SIDE OF THE CREDIT. REIMBURSEMENT
CLAIM IS SUBJECT TO URR 725.
Goi gg GG GRO aR
國貿業務乙級試題 7-3
Bill of Exchange
Draft No. __AQ9876
Exchange for © __USD106,770.40 TAIPEI, TAIWAN _NOV. 20, 2014
At @ _120 DAYS FROM THE DATE OF B/L of this FIRST of Exchange (Second the same tenor and
date being unpaid)
Paytotheorderof Taishin International Bank
The sum of _U.S. DOLLARS ONE HUNDRED SIX THOUSAND SEVEN HUNDRED SEVENTY
AND CENTS FORTY ONLY Value Received
Drawn under Letter of Credit No. © __147814021542 dated @ _NOV. 10, 2014
Issuedby __ xX
To
@©_JP MORGAN CHASE BANK
© JAMS TRADING CO.,LTD.
KAREN Wa
20000-104201 國貿:
@ JAMS TRADING COMPANY LIMITED
NO. 13, LN. 39, SEC. 2, GUANGFU RD.
NEW TAIPEI CITY, TAIWAN
R.O.C.
INVOICE
No.__AQ9876 Date: NOV. 20, 2014
INVOICE of AS FOLLOWS
For account and risk of Messrs. RAHI TRADE CO.. LTD.
R.S. DAG NO. 1, 4, 48/4, WEST PANISHALL, ZIRANI BAZAR, GAZIPUR, BANGLADESH
Sailing on or about x Shipped per @ _S.S. QUEEN _V. 865
Shipment From (GO ANY SEAPORT IN TAIWAN_ To @ CHITTAGONG, BANGLADESH
Marks & Nos. Description of Goods Amount
( CFR CHITTAGONG BANGLADESH
®
RI RED LEAD XIDE ® |
(INDIA) (RED LEAD POWDER) 40 MT USD2,669.26 | USD106,770.40 |
CHITTAGONG
P/NO.:1-UP ®
MADE IN TAIWAN 40 MT USD106,770.40 |
SAY TOTAL US DOLLARS ONE DRED SIX THOUSAND SEVE |
HUNDRED SEVENTY AND CENTSIFORTY ONLY |
® DRA’ UNDER x |
L/C NQ. 147814021542 DATED NOV. 10, 2014 |
H.S. CODE NO. 2824.90 |
JAMS TRADING CO., LTD.
sl a TK CAE 7-4
JAMS TRADING COMPANY LIMITED
NO. 13, LN. 39, SEC. 2, GUANGFU RD.
NEW TAIPEI CITY, TAIWAN
ROC.
@ PACKING NOTE
No.__AQ9876 Date: ___NOV. 20, 2014
PACKING LIST of x
For account and risk of Messrs. RAHI TRADE CO., LTD. Marks & Nos.
R.S. DAG NO. 1. 4, 48/4, WEST PANISHALL x
ZIRANI BAZAR, GAZIPUR, BANGLADESH
Sailing on or about x
Shipped per x
Shipment From x
To x
Packing No. Net Weight _| Gross Weight
@ ® @
1-1600 x @0.025 MT @25.00 KGS @25.20 KGS
40 MT 40,000.00 KGS —_| 40,320.00 KGS
Total:1600 BAGS 40 MT 40,000.00 KGS 40,320.00 KGS
@ (IN 20 CARTONS)
VVVVVVVVVVVVVVV_
SAY TOTAL : ONE THOUSAND SIX HUNDRED (1600) BAGS IN TWENTY PALLETS ONLY
@DRAWN DER x
L/C NO. 147814021542 DATED NOV. 10, 2014
JAMS TRADING CO., LTD.
LEN YU:
20000-104201 國貿:
Shipper B/LNo.
JAMS TRADING CO.,LTD. @ WHIU012345678900
萬海航運股份有限公司
Consignee WAN HAI LINES LTD.
TO ORDER OF EASTERN BANK LTD. @ |
BILL OF LADING
RECEIVED by the carrier from the shipper in apparent good order and 了
condition unless otherwise indicated herein, the Goods, or the container(s)
Notify party or package(s) said to contain the cargo herein mentioned, to be carried
subject to all the terms and conditions provided for on the face and back of
(1) EASTERN BANK LTD., TRADE OPERATIONS this Bill of Lading by the vessel named herein or any substitute at the
” Carrier’s opinion and / or other means of transport, from the place of
HEAD OFFICE 10, DILKUSHA C/A, DHAKA-1000 Ear Sho hein and eo washed a .
requir¢ r, i ling t
BANGLADESH surrendered in exchange forthe Goods or delivery orden,
oz) In accepting this Bill of Lading, the Merchant agrees to be bound by all the
(2) RAHI TRADE CO., LTD. stipulations, exceptions, terms and conditions on the face and back hereof,
‘whether written, typed, stamped or printed, as fully as if signed by the
R.S. DAGNO. 1, 4, 48/4, WEST PANISHALL Merchant, any local custom or privilege to the contrary notwithstanding,
os ‧ and agrees that all agreements or freight engagements for and in
ZIRANIB. GAZIPUR, BANGLADESH connection with the carriage of the Goods are superseded by this Bill of
AZAR, ing.
es whereof, the undersigned, on behalf of Wan Hai Lines, Ltd. the
Master and the owner of the Vessel, has signed the number of Bill(s) of
ero Lading stated under, all of this tenor and date, one of which being
Ocean Vessel Voy. No. Port of Loading accomplished, the others to stand void.
—__(Terms of Bill of Lading continued on the hack hereof) 一
Port of Discharge Place of Delivery Final destination (for the Merchant reference) |
CHITTAGONG, @ x |
BANGLADESH |
Container No. [Marks & Numberof |Kind of packages; Description of goods Gross weight [Measurement |
[Numbers containers or Kgs M |
packages |
x @ RED LEAD XIDE @
40,320.00 x
x 2 CTNRS (RED LEAD POWDER) > |
SAY TOTAL TWO (2) CONTAINERS ONLY |
SAID TO CONTAIN 20 PALLETS (1,600 BAGS) |
@ | SHIPPER’S LOAD AND CQUNT
® | ‘FREIGHT PREPAID”
Freight & Charges | Weight (Rate Per Prepaid Collect
[Measurement
AS ARRANGED
[camiers Reference [Freight prepaid at Freight payable at ‘Place and date of issue
|___Sewvice__] typeof
DELY) Goa. KEELUNG 2014-11-20
Lcy |1.cy 1ORD
2.CFS |2.CFS 2.REEF |EX. Rate INo. of original B/L
3pooRg |3.poog |3.DANG THREE (3) WAN HAI LINES LTD.
WH ‘Date Laden on board the vessel By
BL 「2014-11-20 Signature AS CARRIER
國貿業務乙級試題 7-5
@ JAMS TRADING COMPANY LIMITED
NO. 13, LN. 39, SEC. 2, GUANGFU RD.
NEW TAIPEI CITY, TAIWAN
R.O.C.
BENEFICIARY'S CERTIFICATE
Re: 40 MT OF RED LEAD OXIDE (RED LEAD POWDER)
ALL SPECIFICATIONS OF THE MERCHANDISE ARE AS PER PROFORMA INVOICE
NO. 1245 AND NO.2536 ISSUED BY THE BENEFICIARY.
SHIPPED PER S.S. QUEEN V. 865
FROM : KEELUNGTAIWAN
TO : CHITTAGONG, BANGLADESH
LIC No. 147814021542
WE HEREBY CERTIFY THAT :
@ ONE SET OF NON-NEGOTIABLE DOCUMENTS WILL BE SENT TO APPLICANT BY
COURIER SERVICE WITHIN 7 DAYS AFTER SHIPMENT.
JAMS TRADING CO., LTD.
KAREN Wa
20000-104201 國貿:
四、貿易個案分析 (本題共4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。
(-)
1. 日本A出口商於3月1日向台灣B 進口商發出要約 (Quotation No.
E0301),該要約有效期限為3月 15 日。台灣 C 進口商於 3月5日趁B
進口商尚未發出承諾前搶先向 A 出口商發出電郵:”We accept your offer
quotation no. E0301.” ,而A公司於3月5日收到該份電郵。試問A出己
商與 C 進口商是否於3 月5日就該 Quotation No. E0301 內容成立買賣契
約? 請依據1980 年聯合國國際商品買賣雁約公約 (CISG 1980) 之規定
說明理由。( 3分) |
2. 台灣T 出口商於5月 3日向英國E 進口商發出要約,該要約有效期限為 |
5月20日。E進口商於5月 16 日針對該要約以郵寄方式發出承諾,T
出品商於5月 22 日收到該承諾函。此時原物料價格大幅上漲,T HORS
以承諾遲到為理由主張買賣夫約並未成立,因此拒絕交貨。但E 進口商
卻認為承諾在要約之有效期限內發出,買賣鴨約已經成立,因此要求T
出口商交貨。請問 :
(1) 依據我國民法,此買賣奉約是否成立?說明理由。(2分)
(2) 依據英國普通法,此買賣奉約是否成立? 說明理由。(2分)
(3) 依據 CISG 1980,此買賣奉約是否成立?說明理由。(2分)
驅貿業務乙級試題 7-6
(二) 某出口商出售兩個貨櫃的貨物給美國芝加哥之買方,而於契約中所使用
之交易價格條件為FOB Chicago。出口商預定將貨物自台灣裝上船之
後,於西雅圖 (Seattle) 卸貨,然後再以陸運轉運至目的地芝加哥
(Chicago)。而出口商認為在 FOB 條件下, 賣方不需負擔至芝加哥的運
費,故於報價時未將此部份之成本包括在價格中。結果買方所開發之信
用狀卻明訂賣方須預付到達目的地之海陸運送費用。出口商認為信用狀
之條件有誤,請求買方修改,但卻遭到買方拒絕,雙方因此發生糾紛。
請問 :
1. 此貿易條件下,若依《1941 年美國對外貿易定義修訂本》之規定,誰
(買方或賣方)的主張有理 ? 理由為何? (3分)
2. 若買賣雙方有約定賣方須預付到芝加哥之海陸運費,則在 hcoterms
2010 中最適合的貿易條件為何? 理由為何? (3分)
(=) 印尼廠商向世紀貿易公司訂購共頭 60 公噸,契約規定:6月至 8月分批
裝運。印尼廠商依約開來信用狀,其中規定:Shipment during June / July
/August in three equal monthly lots。請依 UCP600 相關規定回答下述問題。
1. 世紀貿易公司6月裝運20 公噸,並順利押匯。7 月因故未能裝運,8月
裝運 40 公噸。試問世紀貿易公司 8 月能否順利押匯 ? 理由為何? (3分)
2. 世紀貿易公司 6、7 月各裝運 20 公噸,並順利押匯。8 月原訂8月 28
日裝運,但因颱風襲人台,延遲至9月2日裝運。世紀貿易公司先憑9
月2日的裝船提單請銀行付款遭拒,後又以 「不可抗力」為理由要
20000-104201 EY:
求銀行付款亦遭拒。試問銀行有無撕付的權利?理由為何?(3甸
3, 世紀貿易公司6月裝運 20 公噸,並順利押工。但印尼廠商在收到發 |
hk CALABER ROE > RITE H 7 8 AM |
單據拒付,但適開狀銀行拒絕。試問開獎銀行是否有理?理由為何?
34)
(四) 宇如公司係經營燈飾出口,今年1月初接獲中東客戶開來之SWIFT不
TUBERK > AA 46A DOCUMENTS REQUIRED 對保險單規定為
‘INSURANCE POLICY OR CERTIFICATE IN DUPLICATE IN
NEGOTIABLE FORM ENDORSED TO OUR ORDER FOR 110% INVOICE i
VALUE COVERING INSTITUTE CARGO CLAUSES (A), INSTITUTE WAR |
CLAUSES (CARGO) ALL IRRESPECTIVE OF PERCENTAGE WITH |
CLAIMS PAYABLE IN DUBAI/。宇如公司依信用狀條款規定辦理投保手
續並提示保險單 (保險金額為 USD27,148.90)、發飄 (金額為
USD24,680.82)、提加及其他單據至往來銀行辦理押匯,然而竟划開獎銀
行以保險金額不足 (短少 USD0.002) 理由拒付。另保險單上未註明TOP
僅顯示 SUBJECT TO A FRANCHISE OR AN EXCESS (DEDUCTIBLE) 字
樣。依本案例請問: |
1.宇如公司投保金額是否適當? 開狀銀行拒付理由是否成立? 理由為
(2(453)
2當宇如公司提示蟬據至押匯銀行時,審單人員說明保險單不符規定,
理由為何?(2分)
點貿業務乙級試題 7-7
還自」
Bal Bal
總總
分分
/上一 E Ly rs MT二
技術士技能檢定國貿業務了
令初複
i 閱閱
8 ; 一、貿易范電與簽約 (本題共2大題,合計30 分)
生 (一) 請將下列短文譯成英文 (本題共3小題,合計 15分)
& |
開 1. 由於一年保固已經過期,我們不準備照您的建議提供影印機更換。
” |
圖 ! (5 4)
# : 2. 若貴公司無法履行合約義務,我方將被迫取消訂單尋求替代供應商
訂 (553)
名 |
=e i) ;
oe el!
Be. &N 線 3, 在查看紀錄時,我們發現您的戶頭顯示有一筆 255.75 美元的未付餘額。
<a Sa |
maees| | 請迅速匯款,不勝咸激。G分)
KEK RS) |
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MBSE H] ;
oR BK |
Kw< | Et
Baer ey |
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20000-104201 國貿業3
口缺考 [] 違規
職類乙級
參考解答
- ① 要約只能由受要約人承諾；A出口商對B進口商發出的報價，C公司不是受要約人，C公司3月5日電郵不能使A與C成立契約。
- ② 承諾須在要約有效期間內由受要約人到達要約人；逾期或由第三人表示接受，通常只是新要約。
- ③ 修改或附條件之接受原則上不是承諾，而是拒絕原要約並提出反要約；原要約人可選擇接受或拒絕。
- ④ 信用狀交易與買賣契約獨立，若信用狀條件不合契約，受益人應要求修改後再出貨。
- ⑤ 依CIF/CFR等條件判斷風險移轉，不能以單純付款方式取代貨物風險與契約責任分析。