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,審核匯栗、商業發票、裝箱單、提單、保險單 |
及受益人證明書之編號0@@...內容,並將錯誤之編號及正確答案依序寫在 |
答案紙。(每題錯誤編號 1 分及正確答案 2分)
第一商業銀行 |
SWIFT "FCBKTWTP" FIRST COMMERCIAL BANK |
CABLE ADDRESS "FCBKTWTP" TAIPEI HEAD OFFICE
TAIPEI, TAIWAN, R.O.C. DATE: JAN. 14. 2014
Beneficiary
SILVER LIGHTING EQUIPMENT MFG. CO., LTD. Our advice No.
NO. 13, LN. 39, SEC. 2, GUANGFU RD.
NEW TAIPEI CITY, TAIWAN (R.0.C.)
DEAR SIRS:
WITHOUT ANY RESPONSIBILITY OR ENGAGEMENT ON OUR PART, WE HAVE THE
PLEASURE OF ADVISING YOU THAT WE HAVE RECEIVED AN AUTHENTICATED SWIFT
MESSAGE FROM DEUTDEHHXXX
DEUTSCHE BANK, HAMBURG, GERMANY
READING AS FOLLOWS:
QUOTE
MT700 ISSUE OF ADOCUMENTARY CREDIT
FO1IFCBKTWTPAXXX3289221234
07202328123456GBCBUS6LAXXX47051326412310012345N
27. SEQUENCE OF TOTAL
1/1
40B FORM OF DOCUMENTARY CREDIT
IRREVOCABLE
21 DOCUMENTARY CREDIT NUMBER
AE6789
31C DATE OF ISSUE
140113
31D DATEAND PLACE OF EXPIRY
140325 IN THE BENEFICIARY’S COUNTRY
40E APPLICABLE RULES
UCP LATEST VERSION
50 APPLICANT
BLACK SHARK INTERNATIONAL DEVELOPMENT CORP.
KIRCHENALLEE 45, HAMBURG, HH, 20099 GERMANY
還貿業務乙級試題 72
‧ 59 BENEFICIARY
SILVER LIGHTING EQUIPMENT MFG. CO., LTD.
NO. 13, LN. 39, SEC. 2, GUANGFU RD., NEW TAIPEI CITY, TAIWAN (R.0.C.)
32B CURRENCY CODE, AMOUNT
EUR34,000.00
39A PERCENTAGE CREDIT AMOUNT TOLERANCE
3/3
41D AVAILABLE WITH.....BY.....
ANY BANK BY NEGOTIATION
42B DRAFTSAT.....
60 DAYS AFTER DATE
42D DRAWEE
WESTDEUTSCHE LANDESBANK GIROZENTRALE
HAMBURG, GERMANY
43P PARTIAL SHIPMENTS
ALLOWED
43T TRANSHIPMENT
ALLOWED
44E PORT OF LOADING /AIRPORT OF DEPARTURE
KEELUNG
44F PORT OF DISCHARGE /AIRPORT OF DESTINATION
HAMBURG, BREMENHAVEN,
44C LATEST DATE OF SHIPMENT
140315
454 SHIPMENT (OF GOODS)
WATER-PROOF HALOGEN LIGHTING LAMP AS PER P/O: DFT147258
CIF GERMAN PORT
46A DOCUMENTS REQUIRED:
1. COMMERCIAL INVOICE 1 ORIGINAL AND 3 COPIES INDICATING THE GOODS
ARE OF TAIWAN ORIGIN.
2. PACKING LIST 1 ORIGINAL AND 3 COPIES.
3. FULL SET OF CLEAN ON BOARD BILL OF LADING MADE OUT TO OUR
ORDER MARKED FREIGHT PREPAID INDICATING NOTIFY APPLICANT AND
EVIDENCING THE GOODS HAVE BEEN SHIPPED BY FULL CONTAINER LOAD.
: 4, INSURANCE POLICY IN DUPLICATE ISSUED ASSURED TO ORDER OF SILVER
LIGHTING EQUIPMENT MFG. CO., LTD. FOR 110% OF CIF VALUE COVERING
INSTITUTE CARGO CLAUSES (A), INSTITUTE WAR CLAUSES (CARGO),
20000-103201 國貿;
INSTITUTE STRIKES CLAUSES (CARGO) WITH CLAIMS PAYABLE IN IMPORT
COUNTRY.
5, BENEFICIARY’S CERTIFICATE CERTIFYING THAT ONE SET OF
NON-NEGOTIABLE DOCUMENTS WILL BE SENT TO APPLICANT BY COURIER
SERVICE WITHIN 2 DAYS AFTER SHIPMENT.
47A ADDITIONAL CONDITIONS
1. ALL DRAFTS DRAWN HEREUNDER MUST BE MARKED “DRAWN UNDER
DEUTSCHE BANK L/C NO. AE6789”
2. ALL DOCUMENTS MUST BE ISSUED IN ENGLISH, SHOWING L/C NO. AND
DATE.
3, DISCOUNT CHARGE, IF ANY, ARE FOR ACCOUNT OF BENEFICIARY.
4. PLUS OR MINUS THREE PERCENT IN QUANTITY AND AMOUNT FOR EACH
ITEM OF GOODS ALLOWED.
5. THE COMMERCIAL INVOICES SHOULD BEAR THE CLAUSE “WE HEREBY
CERTIFY THAT THE CONTENTS OF INVOICE HEREIN ARE TRUE AND
CORRECT.”
6. COMMERCIAL INVOICE AND PACKING LIST MUST INDICATE SHIPPING
MARK: P7258/1-UP
48 PERIOD FOR PRESENTATION
DOCUMENTS TO BE PRESENTED WITHIN 7 DAYS AFTER THE DATE OF
SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT.
49 CONFIRMATION INSTRUCTIONS
WITHOUT
71B CHARGES
1, ALL CHARGES OUTSIDE GERMANY ARE FOR ACCOUNT OF BENEFICIARY. |
2. USD80.00 WILL BE DEDUCTED FROM THE PROCEEDS FOR ALL DOCUMENTS |
NEGOTIATED WITH DISCREPANCIES DRAWN UNDER THIS L/C.
72 BANK TO BANK INFORMATION
PLEASE ADVISE THROUGH FIRST COMMERCIAL BANK, TIEN MOU
SUB-BRANCH, TAIPEI, TAIWAN.
78 INSTRUCTIONS TO NEG/PAY/ACC BANK
1. ALL DRAFTS AND DOCUMENTS MUST BE FORWARDED TO DEUTSCHE BNAK
AT EDMUND-SIEMERS-ALLEE 120146 HAMBURG, GERMANY ATTN:
INTERNATIONAL BANKING DEPARTMENT, IN ONE LOT BY COURIER
SERVICE.
2. WE HEREBY ENGAGE WITH DRAWERS, ENDORSERS, AND BONA FIDE
HOLDERS OF DRAFTS DRAWN UNDER AND IN COMPLIANCE WITH THE
TERMS OF THIS LETTER OF CREDIT THAT SUCH DRAFTS WILL BE DULY
HONORED UPON PRESENTATION AND DELIVERY OF DOCUMENTS AS
SPECIFIED. ;
IEC RR 7-3
Bill of Exchange
Draft No. __BE1234__
Exchange for. x TAIPEL TAIWAN ©_MARCH 12, 2014
At @60 DAYS AFTER DATE of this FIRST of Exchange (Second the same tenor and date being unpaid)
Pay tothe orderof FIRST COMMERCIAL BANK
The sum of @ EURO THIRTY FIVE THOUSAND TWENTY ONLY
Drawn under Letter of Credit No. @__AE6789 dated @_AJAN. 13.2014
Issued by ©_DEUTSCHE BANK, HAMBURG, GERMANY
To
@ DEUTSCHE BANK .
HAMBURG GERMANY
SILVER LIGHTING EQUIPMENT MFG. CO., LTD.
KAREN Wa
. 20000-103201 國貿:
SILVER LIGHTING EQUIPMENT MFG. CO., LTD.
NO. 13, LN. 39, SEC. 2, GUANGFU RD.
NEW TAIPEI CITY, TAIWAN (R.0.C.)
INVOICE
No.__BE1234 Date: MARCH 12, 2014
INVOICE of ©__AS FOLLOWS
For account and risk of Messrs. (@_ BLACK SHARK INTERNATIONAL DEVELOPMENT |
CORP., KIRCHENALLEE 45, HAMBURG. HH. 20099 GERMANY |
Sailing on or about x Shipped per _S.S. QUEEN V. 747
Shipment From x To @_BREMENHAVEN
Marks & Nos. Description of Goods Amount
°
WATER-PROOF HALOGEN CIF HAMBURG INCOTERMS 2010
LIGHTING LAMP
AS PER P/O: DFT147258
MATERIAL:
STRENGTHENED GLASS
ALUMINUM ALLOY BODY
@ ®
x G-S 824 SETS EUR20.25 EUR16,686.00
1 SET (SAMPLE FREE OF CHAIRGE)
GM 824 SETS EUR22.25 EURI8,334.00
__1 SET (SAMPLE FREE OF CHARGE)一一一一
EUR35,020.00
1,650 SETS
(LESS 5% DISCOUNT) _1.751.00
EUR33,269.00
VVVVVVVVVVV
SAY TOTAL x ONLY.
@® THE GOODS ARE OF TAIWAN ORIGIN
DRAWN UNDER L/C NO. AE6789 DATED) x
@ WE HEREBY CERTIFY THAT THE CONT! 'S OF INVOICE HEREIN ARE
TRUE AND CORREC’
SILVER LIGHTING EQUIPMENT MFG CO., LTD.
REN Wu
圖貿業務乙級試題 7-4
®
SILVER LIGHTING EQUIPMENT MFG. CO., LTD.
NO. 13, LN. 39, SEC. 2, GUANGFU RD.
NEW TAIPEI CITY, TAIWAN (R.O.C.)
PACKING NOTE
No.__BE1234 Date: MARCH 12. 2014
PACKING NOTE of x MARKS & NOS.
For account and risk of Messrs. x P7258 ~®
Shipped Per __S.S. QUEEN V. 747 HAMBURG
Sailing on or about x C/NO: 1-124
Shipment From x To X MADE IN CHINA
Packing No. Net Weight Measurement
@
WATER-PROOF HALOGEN
LIGHTING LAMP
@ AS PER P/O : DFT147258
1-55 G-S @I5SETS | @3.60 KGS @4.60 KGS @1.115 CBM
825SETS | 198.00KGS | 253.00 KGS 61.325 CBM
56-123 GM @12SETS | @3.60KGS | @4.60KGS | @1.115CBM
816SETS | 244.80KGS | 312.80KGS 75.820 CBM
124 一Do一 9SETS 2.70 KGS 3.45 KGS 0.836 CBM
Total:124 CTNS 1,650 SETS | 445.50KGS_ | 569.25 KGS 137.981 CBM
VVVVVVVVVVVWVV VVVVVVVWVV VVVVVVVVVV VVVVVVVVVV VVVVVVVVVVV
SAY TOTAL x CTNS ONLY.
DRAWN UNDER L/C NO. AE6789 DATED x
SILVER LIGHTING EQUIPM] MFG. CO.,|LTD.
REN 4
20000-103201 國貿;
Shipper . B/L No.
SILVER LIGHTING EQUIPMENT MFG. CO., LTD. EISU012345678900
NO. 13, LN. 39, SEC. 2, GUANGFU RD. @ 萬海航運股份有限公司
NEW TAIPEI CITY, TAIWAN (R.0.C.) WAN HAI LINES LTD.
Consienee BILL OF LADIN
TO OUR ORDER ® ; a G
RECEIVED by the carrier from the shipper in apparent good order and
condition unless otherwise indicated herein, the Goods, or the container(s)
or package(s) said to contain the cargo herein mentioned, to be carried
Carrier’s opinion and / or other means of transport, from the place of
notify @ receipt or the port of loading to the port of discharge or the place of
delivery shown herein and there to be delivered.
BLACK SHARK INT'L DEVELOPMENT CORP. If required by the Carrier, this Bill of Lading duly endorsed must be
In accoptng te Bio Lading the Merchant apess tobe bound by al he
KIRCHENALLEE 45, HAMBURG, HH, 20099 stipulations exceptions, ‘ameand conditions on the face and back "hereof
whether written, typed, stamped or printed, as fully as if signed by the
GERMANY Merchant, any local custom or privilege to the contrary notwithstanding,
and agrees that all agreements or freight engagements for and in
RHEIN MOSEL IMPORT CO., STRESEMANNSTR connection with the carriage of the Goods are superseded by this Bill of
ing.
In witness whereof, the undersi behalf of Wan Hai Lines, Ltd. th
363, HAMBURG HH, 22761 GERMANY ____Yiaterand tne owner ofthe Vessel has signed the umber ols) of
Pre-carriage by Place of Receipt aan ed eines inwand vod” dete, one of which being
(terms af Bi a .
x FORWARDING AGENT REFERENCES (COMPLETE NAME AND ADRESS)
Ocean Vessel Voy. No. Port of Loading
QUEEN 747 KEELUNG ®
Port of Discharge Place of Delivery Final destination (for the Merchant reference)
HAMBURG x
Container No. |Seal No. |Number of [Kind of packages; Description of goods Gross weight {Measurement
Marks & containers or Kgs/Ibs M*/cft
|Numbers packages
) 6 WATER-PROOF HALOGEN
WHLU4S5II774 6/20'/9836 @ Kas CBM
LIGHTING LAMP
@ 1CTNR :
AS PER P/O: DFT147258 569.25 137.981
@ SHIPPER'S LOAD AND CO
® STC: 124 CARTONS
@ “FREIGHT COLLECT’ ORIGINAL
Freight & Charges Weight Rate Per Prepaid Collect
(Measurement
AS ARRANGED
Freight prepaid at [Freight payable at Place and date of issue
[Service | Type of
TAIPEI MARCH 12, 2014
LCY 1.CY 1,0RD
2.CFS |2.CFS 2.REEF [Ex. Rate INo. of original B/L
3.DooR |3.DooR |3.DANG THREE (3) IWAN HAI LINES LTD.
WH [Date Laden on board the vessel By
BT |MARCH 42, 2014 Signature AS CARRIER
AS CRB 7-5
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.23A3M-0009999 ASSURED
CLAIM, IF ANY, PAYABLE AT/IN SILVER LIGHTING EQUIPMENT MFG.CO.,LTD @
GERMANY IN U.S. DOLLARS
INVOICE NO. BE1234
CLAIM AGENT: AMOUNT INSURED EUR36,595.90 @
NEAREST LLOYD'S AGENT EURO THIRTY SIX THOUSAND FIVE HUNDRED NINETY
WHEN PRESENTING CLAIM ALL FIVE AND CENTS NINETY ONLY
OF THE CONCERNED SHIP OR VESSEL
DOCUMENTS SHOULD BE @ SAILING ON/OR ABOUT MAR. 8, 2014
WRITTEN IN OR TRANSLATED FROM KEELUNG TO x
INTO ENGLISH.
SUBJECT-MATTER INSURED (WARRANTED ALL BRAND-NEW UNLESS OTHERWISE SPECIFIED)
@ 124CARTONS WATER-PROOF HALOGEN LIGHTING LAMP AS PER P/O:DFT147258
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) i)
INSTITUTE STRIKES CLAUSES (CARGO)
Marks and Numbers as per INVOICE NO. specified above. Valued at the same AMOUNT INSURED
SIGNED IN TAIPFI ON MARCH 11,2014 6 NUMBERS OF POLICES ISSUED IN DUPLICATE
INSTITUTE REPLACEMENT CLAUSE(APPLYING TO This insurance does not cover any loss or damage
MACHINERY). In the event of loss of or damage to _to the property which at the time of the happening
any part or parts of an insured machine caused by a of such loss or damage is insured by or would but
peril covered by the Policy, the sum recoverable _for the existence of the Policy be insured by any
shall not exceed the cost of replacement or repair of fire or other insurance policy or policies except in
such part or parts plus charges for forwarding and _ respect of any excess beyond the amount which
refitting, if incurred, but excluding duty unless the would have been payable under the fire or other
full duty is included in the amount insured, in insurance policy or policies had this insurance not
which case loss, if any, sustained by payment of _ been effected.
additional duty shall also be recoverable. Notwithstanding anything contained herein or attached hereto to the country.
CO-INSURANCE CLAUSE This insurance is understood and agreed to be subject to English law and
(applicable in case of Co-Insurance) practice only as to liability for and settlement of any and all claims.
It is hereby understood and agreed that the Policy is issued by FUBON We, FUBON INSURANCE COMPANY LIMITED, hereby agree in
INSURANCE COMPANY LIMITED, on behalf of the co-insurance who, consideration of the payment to us by or on behalf of the Assured of the
liable for their respective subscription specified in this Policy. Premium as arranged to insure against loss damage liability or expense to the
shipment. lin 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 subscri
（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 KE > Bat 30 分)
請回答下列各問題,並將適當答案寫在答案紙。
(一) 世界公司與美國客戶簽訂出口契約,貿易條件為 CIF New York,契約同時
規定,世界公司應洽訂船艙、辦理貨物運輸保險,並約定貨物在工廠生產
完畢時進行檢驗,以及保證符合奉約規定的貨物於6月 30 日前運抵目的
港。簽約後不久,美國客戶以國際貿易慣例中,CIF 貿易條件下檢驗地點
應為裝運港為由,要求貨物在裝運港實施檢驗。世界公司不予理會,並如
期在工廠生產完畢時進行檢驗後立即出貨,但船公司竟違約甲板上裝載,
致貨物毀損近四分之一,並因故延至7月 25 日才運抵目的港。美國客戶以
世界公司違約為由,拒絕受領貨物及付款。世界公司因受有修復貨物費用
之損害,乃向保險公司索賠,保險公司給予理賠後,即依保險法第 53 條,
向船公司行使代位求償。
請問:
l. 凌國客戶是否可因貨物不在裝運港實施檢驗,而拒絕受領貨物及付款?
理由為何? (3分)
2. KERANZA > BHPRA Incoterms 2010 哪一種貿易條件 ? 理由為何?
(3分)
3. 何調代位請求權? (4分)
(二) 1. 尊爵公司以海運方式從印尼進口 10,000 公噸煤秦,保險條件為ICC,
2009(C),中途因遭遇颱風導致載貨船舶顛徐、搖晃,1,000 多公噸之煤
崇遭海浪掃落海中,於是該公司向保險公司索賠。請問ICC,2009(C)是
否承保本項危險 ? 並請進一步說明 ICC, 2009(B)較 ICC, 2009(C)多承保
的危險項目有哪些? (5分)
2. 環球公司進口活磁茶杯 300 箱共計 3,600 個,保險條件為ICC,2009(A)
including risk of breakage in excess of 5% on the whole consignment,貨運
抵目的港經檢查後,發現有25 箱破損,其中 160 個活磁茶杯損壞,於是
向保險公司索賠。請問保險公司是否該予以理賠 ? 理由為何? (5分)
20000-103201 國貿
(三) 章德公司向德國出口一批貨物,8月1日以併櫃方式裝載後,8月5日辦理
押匯,8月 19 日單據寄達開狀銀行,開狀銀行於8月 21 日提出拒付,其
理由如下:
1. 匯栗數字金額與文字金額互相箍觸。 (3分)
2. 信用狀規定貨物數量單位為 METRIC TONS,,但裝箱單上貨物數量單位
則顯示為 M/T。 (3分)
3. 信用狀規定 signed invoice legalized by Chamber of Commerce and
visaed by buyer's agent,但該單據只有 Chamber of Commerce 確認更正
處。 (4分)
請分別以 UCP600O 及 ISBP745 之規定,說明開狀銀行的拒付理由是否合理。
還貿業務乙級試題 7-7
ob
Bal Bal
分分
7p ELA = S
| FCA BE BE Be BS SH
2 : a) ie
# 閱閱
同 i oo BAMBRSA (本題共2 大題,合計 307)
& ' (一) 請將下列短文譯成英文 (本題共3 小題,合計 15 分)
$
還眉 1. 為了將運輸成本降至最低,我們偏向從工廠在東南亞的合格供應
= 商取得物料。 (5分)
訂 2. 儘管我們的工廠全力動工,但生產速度仍無法趕上需求,因此,
同 | 很遺憾我們八月以前無法再接受新的訂貨。 (6分)
ci Ey] ,
Re 8) ;
ae x:
25 |}
ee el
HP LM :
Be S gle
Zee aa |
Boas x 3. 期盼收到您的匯款。若款項已付,則請不用理會此通知。 (4分)
KERNS E| |
~ EP Mo i eat)
mae EH |
oR eK) ;
KwP< TS] 」
Se ae Bi oe | 」
MEE ME ;
eeR EE |
1 1還|!
20000-103201 國貿業3
口缺考口違規
(=) 貿易信函 (本題 15 分)
Dear Ms. Tanaka,
FETE RE 3-1
初複
閱 Bal
: , 二、進出口價格核算 (本題共3大題,合計 105)
; (請依核算要求填人答案即可,不需寫出計算過程)
€
題號| 答案核算要求
還眉
: @ 計算至小數點第二位,四捨五和後
: 取一位
4 |
Zz 8 [2
a He] ot
= a |
® owe |! 初複
al “i
BEES | 三、貿易單據審改(本題共 10小題,每小題3分,合計30分)
~ i | |
eae |* (每顯錯誤編號 1 分及正確答案2分)
eee |
beeg |! 題號| 錯誤編號正確答 &
img | |
20000-10320:
ial
|
|
|
加
)3201 國貿業務乙級答案紙3-2
入章
四、貿易個案分析 (本題共3 大題,合計 30 分) ia i
(一)
半 ;
& i
x H
#2 oh [i
re (=)
BBN |:
SES ‘
Be SC |:
KES :
KRKERR |:
REE |a@
oRHK |,
K<]S [3
Sere |i
MEME |:
Hee |
bilie |e
Heme | |
20000-103201
(三)
)3201 國貿業務乙級答案紙 3-3
參考解答
- ① CIF 下檢驗地點可由契約另行約定；本案約定在工廠生產完畢時檢驗，買方不得僅以慣例主張必須在裝運港檢驗。
- ② CIF 賣方主要義務是在裝運港裝船、訂艙投保並提交合格單據；除契約特別保證到達期，通常不保證貨物於指定日期實際抵達目的港。
- ③ 若契約明確保證6月30日前運抵目的港，賣方可能須對遲延到達負責；若只是CIF裝運期，則以按期裝船與交單判斷。
- ④ 不可抗力需符合不可預見、不可避免且不可克服，並須通知買方及提出證明；是否免責仍依契約不可抗力條款判斷。
- ⑤ 貨物遲延或滅失時，應區分買賣契約違約、運送人責任與保險求償三個層次。