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. 儘管非常想與貴公司交易,但很遺憾我們無法接受您的還價,我方最多只
能降價百分之三。(6 分)
2. 若您能提供具有競爭力的價格,並且保證在接單後六週之內交貨,我們打
算這整年都向貴公司訂貨。(5 分)
3. 我們已指示銀行將1,250 歐元匯入貴公司的戶頭,以支付您編號213 的
發票。(4 分)
(二) 貿易信函 (本題15 分)
請寫信給日本某家廠商,表示你最近參加了在德國Karlsruhe 舉辦的國際
復健器材展(Rehab International),對其復健器材(rehabilitation equipment)之
優良品質及創新設計印象深刻;在看過目錄之後,深信該產品在台灣市場
前景看好。若對方尚未有代理,你們很想為其效勞。信中請重點介紹一下
自己的公司:公司於2002 年由一群醫療界經驗豐富的專業人士所創立,這
些年來擔任多家歐美醫療器材廠商的代理。由於提供一流的客戶服務及卓
越的技術支援,獲得醫院、診所、藥房等忠實的客戶群;並請強調:因為
人口老化帶動需求,可以保證銷售前景亮麗。信末請告訴對方,會很樂意
提供銀行或同業備詢人的資料,若他們對你們的提議感興趣的話。
參考解答
- 短文英譯 1：Although we are very eager to do business with you, we regret that we cannot accept your counteroffer; the most we can reduce is three percent.
- 短文英譯 2：If you can offer competitive prices and guarantee delivery within six weeks after receipt of our orders, we intend to place orders with you throughout the year.
- 短文英譯 3：We have instructed our bank to remit the amount to your account in payment of your invoice.
- 貿易信函 Subject：Claim for Rehab International
- 貿易信函稱呼：Dear Sir or Madam,
- 貿易信函第1段：We regret to inform you that there was a shortage, damage or quality problem with the shipment we received.
- 貿易信函第2段：The details are as stated in the question. We enclose the relevant list, survey report, photographs or samples for your reference.
- 貿易信函第3段：Please investigate the matter immediately and advise us how you will settle the claim. We will hold the goods pending your instructions.
- 貿易信函結尾：Sincerely yours,
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、包裝單、提單及保險單之
編號cde...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)
Mega International Commercial Bank Co., Ltd.
Head Office Foreign Department
Taipei, Taiwan
Beneficiary
Welcome Enterprise Co., Ltd.
12F, No.1968, Fen Liao E. Rd., Lin Kou
New Taipei City, Taiwan, R.O.C.
Date: April 26, 2013
Advising No. 20138967
Dear Sirs,
Without any responsibility and /or engagement on our part, we have the pleasure of advising you
that we have received an authenticated S.W.I.F.T message from MEGA INTERNATIONAL
COMMERCIAL BANK CO., LTD., LOS ANGELES BRANCH
Reading as follows: QUOTE
MT 700 ISSUE OF A DOCUMENTARY CREDIT
Sequence of Total
27 : 1/1
Form of Doc. Credit
40A : IRREVOCABLE
Doc. Credit Number
20 : MIC1304258
Date of Issue
31C : 130425
Applicable Rules
40E : UCP LATEST VERSION
Date and Place of Expiry 31D : 130720 PLACE TAIWAN
Applicant
50 : ADVANCED BUSINESS PRODUCTS INC.
5000 INTERNET BLVD., STE. 666, FRISCO, CO 80401
UNITED STATES
Beneficiary
59 : WELCOME ENTERPRISE CO., LTD.
12F, NO.1968, FEN LIAO E. RD., LIN KOU, NEW TAIPEI CITY
TAIWAN, R.O.C.
Currency Code Amount
32B : USD68,280.00
Available with/by
41D : MEGA INTERNATIONAL COMMERCIAL BANK CO., LTD.
TAIPEI BY NEGOTIATION
Drafts at.....
42C : SIGHT FOR 80 PCT OF INVOICE VALUE
Drawee
42D : OPENING BANK
Partial Shipments
43P : PERMITTED
Transshipment
43T : PROHIBITED
Port of Loading
44E : ANY ASIAN PORT
Port of Discharge
44F : LONG BEACH
102-02 國貿業務乙級6-3
Place of Delivery
44B : DENVER
Latest Date of Shipment
44C : 130705
Description of Goods
45A : 5,500 PCS OF CALCULATORS
TRADE TERMS: CIP DENVER
AS PER SALES CONFIRMATION NO. AB-130315 DATED
MARCH 15, 2013
Documents Required
46A : 1. SIGNED COMMERCIAL INVOICE IN FOUR COPIES
2. PACKING LIST IN THREE COPIES SHOWING NW, GW
AND MEAS OF EACH CARTON
3. INSURANCE POLICY/CERTIFICATE IN DUPLICATE
ISSUED OR ENDORSED TO OUR ORDER FOR CIP VALUE
OF GOODS COVERING INSTITUTE CARGO CLAUSES (A),
INSTITUTE WAR CLAUSES (CARGO) CLAIMS IF ANY
PAYABLE IN UNITED STATES NOMINATING THE PARTY
TO PAY SUCH CLAIMS
4. FULL SET(3/3) OF CLEAN ON BOARD BILLS OF LADING
CONSIGNED TO OUR ORDER MARKED FREIGHT
PREPAID AND BENEFICIARY′S NAME WITH FULL
ADDRESS AS SHIPPER NOTIFY APPLICANT
5. BENEFICIARY′S CERTIFICATE STATING THAT ONE
COMPLETE SET OF NON-NEGOTIABLE STIPULATED
DOCUMENTS HAVE BEEN FORWARDED BY COURIER TO
APPLICANT WITHIN 3 DAYS AFTER SHIPMENT
Additional Conditions
47A : 1. THE THIRD PARTY DOCUMENTS ARE ACCEPTABLE
(EXCEPT DRAFT AND INVOICE)
2. ALL DOCUMENTS MUST BE ISSUED IN ENGLISH
3. INVOICE MUST BEAR DRAWN UNDER MEGA
INTERNATIONAL COMMERCIAL BANK CO., LTD.,
LOS ANGELES BRANCH, L/C NUMBER AND DATE
4. NEGOTIATION UNDER RESERVE OR GUARANTEE IS
NOT ALLOWED
5. A DISCREPANCY FEE OF USD80 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
Details of Charges
71B : ALL CHARGES OUTSIDE UNITED STATES ARE FOR
ACCOUNT OF BENEFICIARY.
Period for Presentation
48 : DOCUMENTS MUST BE PRESENTED FOR NEGOTIATION
WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT BUT NOT
LATER THAN THE VALIDITY OF THIS CREDIT.
Confirmation Instruction 49 : WITHOUT
Instructions to Negotiating
Bank
78 : DOCUMENTS TO BE SENT TO US IN ONE LOT BY COURIER
SERVICE. THE AMOUNT OF EACH DRAFT MUST BE
ENDORSED ON THE REVERSE OF THIS CREDIT BY THE
NEGOTIATING 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.
Sender to Receiver
Information
72 : PLS ACKNOWLEDGE RECEIPT BY MT730
Bill of Exchange
No. AB-130618
Exchange for USD42,048.00
Taipei, JUNE 20, 2013
At SIGHT to pay this First of Exchange (Second Unpaid)
Pay to the order of MEGA INTERNATIONAL COMMERCIAL BANK CO., LTD.
SAY U.S. DOLLARS FORTY TWO THOUSAND FORTY EIGHT ONLY
value received
Drawn under L/C No. MIC1304258
Dated APRIL 25, 2013
Issued by MEGA INTERNATIONAL COMMERCIAL BANK CO., LTD., LOS ANGELES BRANCH
To MEGA INTERNATIONAL COMMERCIAL
BANK CO., LTD.
WELCOME ENTERPRISE CO., LTD.
_______________________________
○
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Jerry Chiang
102-02 國貿業務乙級6-4
WELCOME ENTERPRISE CO., LTD.
12F, NO.1968, FEN LIAO E. RD.
LIN KOU, NEW TAIPEI CITY
TAIWAN, R.O.C.
Tel: +886-2-260xxxxx
Fax: +886-2-260xxxxx
INVOICE
No. AB-130618
Date: JUNE 20, 2013
Invoice of 3,400 PCS OF CALCULATORS
For account and risk of Messrs. ADVANCED BUSINESS PRODUCTS INC.
5000 INTERNET BLVD., STE. 666, FRISCO, CO 80401, UNITED STATES
Shipped Per S.S. JINHE V.193W
Sailing on or about JUNE 20, 2013
Shipment From ANY ASIAN PORT
To DENVER
via LONG BEACH
Marks & Nos.
Quantity
Description of Merchandise
Unit Price
Amount
CALCULATORS
1,800 pcs.
WC-712 Gift Calculator
Max. Digits 12
USD17.20/pc.
USD30,960.00
1,600 pcs.
3,400 pcs.
WC-512 General Calculator
Max. Digits 12
USD13.50/pc.
USD21,600.00
USD52,560.00
vvvvvvvv
vvvvvvvvvvvv
WELCOME ENTERPRISE CO., LTD.
12F, NO.1968, FEN LIAO E. RD.
LIN KOU, NEW TAIPEI CITY
TAIWAN, R.O.C.
Tel: +886-2-290xxxxx
Fax: +886-2-290xxxxx
PACKING/WEIGHT LIST
No. AB-130618
Date: JUNE 20, 2013
PACKING LIST OF 3,400 PCS OF CALCULATORS
MARKS & NOS.
For account and risk of Messrs ADVANCED BUSINESS
PRODUCTS INC., 5000 INTERNET BLVD., STE., 666, FRISCO,
CO 80401, UNITED STATES
Shipped Per S.S. JINHE V.193W
Sailing on or about JUNE 20, 2013
Shipment From XXX
To DENVER VIA LONG BEACH
Packing No.
Description
Quantity
Net Weight
Gross Weight
Measurement
CALCULATORS
1-9
WC-712 Gift Calculator
Max. Digits 12
@200 PCS
1800 PCS
@15.5 KGS
139.5 KGS
@17.0 KGS
153.0 KGS
@0.068 CBM
0.612 CBM
10-29
WC-512 General Calculator
Max. Digits 12
@80 PCS
1600 PCS
@9.7 KGS
194.0 KGS
@11.2 KGS
224.0 KGS
@0.054 CBM
1.080 CBM
3400 PCS
vvvvvvvv
333.5 KGS
vvvvvvvvv
377.0KGS
vvvvvvvvv
1.692 CBM
vvvvvvvvvv
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ABP
DENVER
VIA LONG BEACH
C/NO.1-29
MADE IN CHINA
CIF DENVER
SAY U.S. DOLLARS FIFTY TWO THOUSAND FIVE HUNDRED AND
SIXTY ONLY
DRAWN UNDER MEGA INTERNATIONAL COMMERCIAL BANK CO., LTD.,
LOS ANGELES BRANCH, L/C NO. MIC1304258 DATED JUNE 20, 2013
AS PER SALES CONFIRMATION NO. AB-130315 DATED MARCH 15, 2013
WELCOME ENTERPRISE CO., LTD.
_______________________________
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○
○
Jerry Chiang
SAY TOTAL TWENTY NINE (29) CARTONS ONLY
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○
○
TOTAL: 29 CTNS
vvvvvvvvvvvvvvv
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ABP
LONG BEACH
VIA DENVER
C/NO.1-29
MADE IN CHINA
WELCOME ENTERPRISE CO., LTD.
_______________________________
Jerry Chiang
102-02 國貿業務乙級6-5
B/L No.
GUZLB998T6298
Shipper
WELCOME ENTERPRISE CO., LTD.
Consignee
TO OUR ORDER
Notify Party
ADVANCED BUSINESS PRODUCTS INC.
5000 INTERNET BLVD., STE. 666, FRISCO
CO 80401, UNITED STATES
Pre-carriage by
Place of Receipt
CFS
Ocean Vessel Voy. No.
JINHE 193W
Port of Loading
GUANGZHOU
Yangming Marine Transport Corporation
BILL OF LADING
FORWARDING AGENT REFERENCES (COMPLETE NAME AND ADRESS)
Port of Discharge
LONG BEACH
Place of Delivery
DENVER
Final destination (for the Merchant reference)
Container No.
Marks & Numbers
Seal No.
Number of
containers or
packages
Kind of packages; Description of goods
CALCULATORS
Gross weight
Kgs/lbs
Measurement
M3/cft
Freight
Weight Measurement Rate
Per
Prepaid
Collect
CHARGES
Carrier’s Reference
Service
RCV
DELY
Type of
Goods
TOTAL
Freight prepaid at
TAIPEI
Freight payable at
Place and date of issue
1.CY
2.CFS
3.DOOR
1.CY
2.CFS
3.DOOR
1.ORD
2.REEF
3.DANG Ex. Rate
Number of original B(s)/L
FULL SET(3/3)
Date Laden on board the vessel
Signature
Yangming Marine Transport Corp.
AS CARRIER
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-00088888
ASSURED
CLAIM, IF ANY, PAYABLE AT/IN
UNITED STATES IN USD
WELCOME ENTERPRISE CO., LTD.
INVOICE NO. AB-130618
CLAIM AGENT:
NEAREST LLOYD’S AGENT
WHEN PRESENTING CLAIM ALL OF
THE CONCERNED DOCUMENTS
SHOULD BE WRITTEN IN OR
TRANSLATED INTO ENGLISH.
AMOUNT INSURED USD75,108.00
SAY U.S. DOLLARS SEVENTY FIVE THOUSAND ONE
HUNDRED AND EIGHT ONLY
SHIP OR VESSEL
JINHE V.193W SAILING ON/OR ABOUT JUNE 20, 2013
FROM XXX TO DENVER VIA LONG BEACH
SUBJECT-MATTER INSURED (WARRANTED ALL BRAND-NEW UNLESS OTHERWISE SPECIFIED)
CALCULATORS 3400 PCS (29 CARTONS)
CONDITIONS
SUBJECT TO THE FOLLOWING CLAUSES AS ATTACHED HERETO
Institute Radioactive Contamination Exclusion Clause
Termination of Transit Clause (Terrorism)
Institute Classification Clause
INSTITUTE CARGO CLAUSES (A)
INSTITUTE WAR CLAUSES (CARGO)
Marks and Numbers as per INVOICE NO. specified above. Valued at the same AMOUNT INSURED
SIGNED IN TAIPEI ON JUNE 18, 2013 NUMBERS OF POLICES ISSUED IN DUPLICATE
INSTITUTE REPLACEMENT CLAUSE(APPLYING
TO MACHINERY). In the event of loss of or damage
to any part or parts of an insured machine caused by a
peril covered by the Policy, the sum recoverable shall
not exceed the cost of replacement or repair of such
part or parts plus charges for forwarding and refitting,
if incurred, but excluding duty unless the full duty is
included in the amount insured, in which case loss, if
any, sustained by payment of additional duty shall also
be recoverable.
CO-INSURANCE CLAUSE
(applicable in case of Co-Insurance)
It is hereby understood and agreed that the Policy is issued by FUBON
INSURANCE COMPANY LIMITED, on behalf of the co-insurance who,
liable for their respective subscription specified in this Policy.
Warranted shipped under deck unless otherwise specified or containerized
shipment.
In the event of loss or damage which may involve a claim under the
insurance, no claim shall be paid unless immediate notice of such loss or
damage has been given to and a Survey Report obtained from this
Company’s Office or Agents specified in this Policy.
This insurance does not cover any loss or damage to
the property which at the time of the happening of such
loss or damage is insured by or would but for the
existence of the Policy be insured by any fire or other
insurance policy or policies except in respect of any
excess beyond the amount which would have been
payable under the fire or other insurance policy or
policies had this insurance not been effected.
Notwithstanding anything contained herein or attached hereto to the
country. This insurance is understood and agreed to be subject to English
law and practice only as to liability for and settlement of any and all claims.
We, FUBON INSURANCE COMPANY LIMITED, hereby agree in
consideration of the payment to us by or on behalf of the Assured of the
Premium as arranged to insure against loss damage liability or expense to
the extent and in the manner herein provided.
In witness whereof, I the undersigned of FUBON INSURANCE
COMPANY LIMITED, on behalf of the said Company have subscribed My
Name in the place specified as above to the policies, the issued numbers
thereof being specified as above, of the same tenor and date, one of which
being accomplished, the others to be void, as of the date specified as above.
In case of loss or damage, please refer to the ‘IMPORTANT’ clause printed
on the attached hereto and please observe in compliance therewith.
For FUBON INSURANCE COMPANY LIMITED
Not Valid unless countersigned by President
Total No. of containers or
packages (in words)
ORIGINAL
YMLU 2032425/20′/YM99-823255
29 CTNS
vvvvvvvv
〝FREIGHT PREPAID〞
SAY TOTAL TWENTY NINE (29) CARTONS ONLY
AS ARRANGED
JUNE 20, 2013
377.0 KGS
vvvvvvvvv
1.692 CBM
vvvvvvvvv
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102-02 國貿業務乙級6-6
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) 某玩具出口商甲公司於6 月10 日依新加坡客戶A 公司之要求發出電傳
穩固報價並規定必須在6 月30 日前接受。6 月28 日甲公司收到A 公司
來電言明:「6 月10 日之報價已轉給美國B 公司」,同時當日也收到美國
B 公司的SWIFT L/C,其內容皆為報價給A 公司的所有交易條件。然而
該產品價格於6 月中旬起飆漲.甲公司即刻將L/C 退回給通知銀行,同
時按新價格向美國B 公司報價,但B 公司則以L/C 在原報價之有效期限
內開出,此已表示為有效接受,故契約已成立,因而拒絕新報價,堅持
要求甲公司應按原報價條件交貨。
請問:
1. B 公司主張是否合理?請說明理由。(3 分)
2. 有效接受應具備哪些條件?(4 分)
(二) 圖新貿易公司接獲中東客戶訂購醫療器材乙批,訂單數量3,000 sets,產
品規格為6°4°21⁄2′′。客戶依約開出SWIFT L/C。當圖新公司收到該張
信用狀後發現45A 欄位 Description of goods(貨物敘述)其規格標明為
6°4°21⁄4′′,顯然在產品規格上有出入。
請問:
1. 依本例情形,圖新公司應如何處理?(3 分)
2. 圖新公司若依訂單規格生產貨物而提示押匯的單據依信用狀規
格繕製,開狀銀行是否拒付貨款?請說明理由。(5 分)
(三) 偉成公司係專營成衣的出口商,最近出口一批貨物至泰國,貿易條件為
CIF Bangkok (Incoterms 2010),而偉成公司於貨物離開工廠倉庫前即向
保險公司辦理投保手續,其保險條件係依雙方簽訂買賣契約上所訂之保
險條款ICC(B)09.1.1,要保書上填註「from Keelung to Bangkok」。當該
批貨物運至Bangkok 的貨櫃場後,因發生傾盆大雨導致貨櫃場積水而使
貨物遭受浸濕。
請問:
1. 依本案例保險公司是否理賠,請說明理由。(4 分)
2. 依本保險單其失效時點為何?偉成公司應如何辦理投保手續才
能規避此類損失?(7 分)
3. 依本保險單應由誰提出索賠?請說明理由。(4 分)
102-02 國貿業務乙級3-1
技術士技能檢定國貿業務職類乙級
參考解答
- ① A公司收到的是對新加坡A客戶的穩固報價，報價權利不得由A客戶單方轉讓給美國B公司；B公司開來信用狀不等於承諾有效成立。
- ② 價格上漲後，甲公司可拒絕B公司的信用狀並按新價格向B報價；B公司若未取得有效要約，不得主張原報價拘束甲公司。
- ③ 信用狀是付款工具，不會自行成立買賣契約；仍須先有有效要約與承諾。
- ④ 若欲讓第三人買受，應取得出口商同意並重新成立契約或修改報價受要約人。
- ⑤ 出口商收到非契約相對人開來的信用狀時，應先確認買賣契約主體、金額、條件與信用狀通知真實性。