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技術士技能檢定國貿業務|
一、 BOBS ANE 2 大題,合計 30分)
(一) 請將下列短文譯成英交(本題共3 小題 ' 每小題 5分,合計 15 DD
1. 庫存的貨品通常在收到訂單後一個禮拜之內即會寄出。
2. 若您能寄一些材質樣本讓我們檢視品質的話,我們將感激不盡。
3. 所有定價均為 FOB 高雄 (Kaohsiung) 報價,以信用狀支付則可享八五
折的折扣。(請以 subject to 作答)
(二) 貿易信函 (本題 15 分)
三月一日你接到 Thomas 先生的email,詢問貴公司扶手椅(armehair) 的價
格。請回 email 給他,附上產品的詳細報價以及顯示各類大小扶手椅圖片
的型錄;並言明所有品項皆可從庫存供貨,在收到訂單後兩週之內即可出
貨。信中請強調:貴公司的扶手椅每一張都經得起時間的考驗,製作技藝
超群,保證品質卓越、一絲不苟 (注意細節); 此外,你們的製造商使用最
好的材料,並且你們還從世界各地收集各種布料(fabric),以提供顧客多樣
的選擇。至於折扣優待的部分,採購金額在三千美元以上即給予九七折優
待,若超過一萬美金則打九五折。信末表明盼望收到對方的訂單,並保證
一定會盡全力處理。
102-01 RELI
9 3 APES] YAS PS
HBL Cie ihr SAE aioe
參考解答
- 短文英譯 1：Goods in stock are usually shipped within one week after receipt of the order.
- 短文英譯 2：We would appreciate it if you could send us some material samples for quality inspection.
- 短文英譯 3：All prices are quoted FOB Kaohsiung, subject to a 15% discount if payment is made by letter of credit.
- 貿易信函 Subject：Claim for Kaohsiung
- 貿易信函稱呼：Dear Thomas,
- 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,
二、進出口價格核算 (本題共4小題,合計 10 7)
請根據下列資料,分別計算運費、出口還價及進口稅費等各項問題,並將正
確答案填入答案紙。
(一) 運費 (3 分)
某公司出口一批貨物,因適逢耶誕假期,故船艙不足,無法裝船的3箱
貨物則改探空運,相關資料如下:
(1)包裝方式及尺寸:10PCS/CTN/28KGS/25.6KGS/30/x25"x257,共計
110CTNS。
(2)船公司海運費 : USD6O/CBM,加收BAF 12%。
(3)航空公司之 GCR 費率如下:
(4)匯率 USD1=NTD29.305。
請依上述資料進行核算 :
0應付總運費=NTD °
(二) 出口還價 (4分)
某公司向國外客戶報價,相關資料如下:
(1)採購成本 : NTD750/SET
(2)包裝方式及尺寸: S SETS/CTN/28"x24"x24"
(3)運費資料 :
運費
{FIEZLM 7-1
(4)其他報價資料 :
請依上述條件進行核算 :
G@該公司 20 呎整櫃 CIFC5/ SET 的價格三USD /SET。
G@)若國外客戶要求上述報價每 SET 減少 USD0.5,並將訂購量減少為
300 SETS,則我方利潤率應降為 %
(三) 進口稅費 (3分)
某貿易商從日本北海道進口頂級乾刺參 1.2 公噸,其申報進口價格為
FOB YOKOHAMA USD333.35/KG,總運費為 USD1,250,總保險費為
USD880。經查詢報關相關資料如下:
(1進口關稅為NTD100/KGM 或 10%從高徵稅。
(2)報關適用外幣匯率表: 買進匯率為 USD1=NTD28.990,賣出匯率為
USD1=NTD29.090。
該批貨物進口日期為 102 年3月 11 日,進口商於 102 年3月 16 日向海
關申報。
請根據上述資料進行核算 :
102-01 國貿業?$
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。
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、提單及裝船通知
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。
KM He
Swift Output :FIN 700 Issue of a Documentary Credit
Sender : F. VAN LANSCHOT BANKIERS N. V.
ROTTERDAM, THE NETHERLANDS
Receiver : E. SUN COMMERCIAL BANK LTD.
TAIPEI, TAIWAN
KM
Sequence of Total 27 : 1/1
Form ofDoc. Credit 40A : IRREVOCABLE
Doc. Credit Number 20 : 2NIAF23152411 i
Date of Issue 31C : 120531 |
Applicable Rules 40E : UCP LATEST VERSION
Date and Place of Expiry 31D : 120625 IN BENEFICIARY’S COUNTRY
Applicant 50 : GRAND CO.,LTD.
KRUISKADE 12 3012 EH
ROTTERDAM
THE NETHERLANDS
Beneficiary 59 : HOLLAND CO.,LTD.
NO.150, SEC. 3, BADE RD.
SONGSHAN DIST., TAIPEI CITY 105
TAIWAN (R.0.C.)
Currency Code Amount 32B : ABOUT EUR 62,325.00
Available with/by 41D : ANY BANK BY NEGOTIATION
Drafts at 42C : 60 DAYS AFTER B/L DATE
Drawee 42D : EVAN LANSCHOT BANKIERS N.V.
AMSTERDAM
THE NETHERLANDS
Partial Shipments 43P : ALLOWED
Transshipment 43T : PROHIBITED
Port of Loading 44E : ANY CHINA PORT
Port of Discharge 44F : ROTTERDAM
Latest Date of Shipment 44C : 120610
業務乙級 7-2
Description of Goods 45A_: STAINLESS STEEL SERVER SET AS PER P/I NO. TT560375
ART.NO. QUANTITY UNIT PRICE
MS2100 1,800 SETS EUR15.75
MS5260 1,500 SETS EUR22.65
CIF ROTTERDAM INCOTERMS 2010
SHIPPING MARK :
CEI.043/ ROTTERDAM/1-UP/ ART. NO. /COUNTRY OF ORIGIN
FOR MS2100
F-TIR/ ROTTERDAM/1-UP/ ART. NO. /COUNTRY OF ORIGIN
FOR MS5260.
Documents Required 46A : 1. BENEFICIARY'S SIGNED COMMERCIAL INVOICE
INDICATING COUNTRY OF ORIGIN AND FOB VALUE,
FREIGHT CHARGES AND INSURANCE PREMIUM
SEPARATELY.
2. FULL SET (AT LEAST 4/4) CLEAN ON BOARD BILLS OF
LADING MADE OUT TO ORDER OF SHIPPER AND BLANK
ENDORSED MARKED FREIGHT PREPAID AND NOTIFY
APPLICANT WITH FULL ADDRESS AND PHONE NO. (010)
404-52-88 MENTIONING THIS CREDIT NUMBER.
3. NEUTRAL PACKING LIST IN THREE COPIES.
4. BENEFICIARY'S CERTIFICATE STATING THAT ONE
SET OF NON-NEGOTIABLE SHIPPING DOCUNENTS HAVE
BEEN SENT TO APPLICANT WITHIN 3 DAYS AFTER
SHIPMENT BY DHL.
5. INSURANCE POLICY BLANK ENDORSED COVERING
INSTITUTE CARGO CLAUSES (A) AND INSTITUTE STRIKES
CLAUSES (CARGO) WITH CLAIMS, IF ANY, PAYABLE AT
DESTINATION IN THE CURRENCY OF THE DRAFT.
6. BENEFICIARY TO FAX APPLICANT WITHIN 2 WORKING
DAYS AFTER SHIPMENT INDICATING FULL SHIPMENT
DETAILS AND A COPY OF FAX TO THIS EFFECT REQUIRED.
102-01 國貿業3
Additional Conditions 47A : 1. AN EXTRA COPY OF COMMERICAL INVOICE AND
TRANSPORT DOCUMENTS ARE REQUIRED TO BE
PRESENTED FOR ISSUING BANK’S FILE OTHERWISE
USD10.00 OR EQUIVALENT WILL BE DEDUCTED FROM
PAYMENT.
2. QUANTITY FOR EACH ART. 5% MORE OR LESS ALLOWED.
3. NEGOTIATION UNDER RESERVES OR AGAINST BANK
GUARANTEE PROHIBITED
4. UNLESS WE RECEIVED PRIOR INSTRUCTION ON THE
CONTRARY WE WILL RELEASE THE DISCREPANCIES DOCS
TO APPLICANT WHEN ACCEPTED BY THEM WITHOUT
FURTHER NOTICE TO NEGOTIATION BANK.
5. SHORT FORM BILLS OF LADING ARE NOT ACCEPTABLE.
6. ALL GOODS MUST BE SHIPPED IN FOUR 20’ CY TO CY
CONTAINERS AND B/L SHOWING THE SAME.
7. THIRD PARTY AS SHIPPER/THIRD PARTY DOCUMENTS
EXCEPT DRAFTS ACCEPTABLE.
Details of Charges 71B : 1. ALLBANKING CHARGES OUTSIDE ISSUING BANK FOR
BENEFICIARY'S ACCOUNT.
2. USD70.00 WILL BE DEDUCTED FOR DISCREPANCIES DOCS.
Period for Presentation 48 : DOCUMENTS TO BE PRESENTED WITHIN 15 DAYS AFTER THE
DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE
CREDIT.
Confirmation Instruction 49 : WITHOUT
Instructions to Negotiating 78 =: ALLREQUIRED DOCUMENTS MUST BE SENT TO US IN ONE
Bank LOT BY COURIER SERVICE.
KM
業務乙級 73
工廠出貨明細資料:
N.W. 9.20KGS N.W.8.50KGS
bexars a
GW. 10.60KGS G.W.9.60KGS
Bill of Exchange
Draft No. 45INV/MS
Exchange for XXX Taipei Taiwan ® JUNE 5, 2012
At @ 60 DAYS AFTER B/L DATE JUNE 5, 2012 of this FIRST of Exchange (Second the same
tenor and date being unpaid) Pay to the order of
E.SUN COMMERERCIAL BANK LTD.
The sum of @ ABOUT EURO SIXTY TWO THOUSAND THREE HUNDRED TWENTY FIVE
ONLY value received
Drawn under Letter of Credit No. ® 2NIAF23152411 dated @ MAY 31, 2012
Issued by © F.VAN LANSCHOT BANKIERS N.V., AMSTERDAM, THE NETHERLANDS
To 0 F.VAN LANSCHOT BANKIERS N.V.
AMSTERDAM HOLLAND CO.,LTD.
THE NETHERLANDS
XXX
102-01 國貿業7
HOLLAND CO., LTD.
NO.150, SEC. 3, BADE RD.
SONGSHAN DIST.
TAIPEI CITY 105
TAIWAN (R.0.C.)
INVOICE
No. 45INV/MS Date: JUNE 5, 2012
Invoice of _@ AS FOLLOWS
For account and risk of Messrs. GRAND CO., LTD.
Shipped Per _S.S. OSNABRUCR V. 828
Sailing on or about XXX
Shipment From XXX To XXX
Marks & Nos. Description of Merchandise Amount
@ STAINLESS STEEL SERVER SET
CEL043 AS PER P/INO. TT560375 CIF ROTTERDAM I NCOTERM 2010
ROTTERDAM
ART. NO. MS2100 1,854 SETS | EUR1S.75 文
C/NO: 1-309
MADE IN CHINA
FTIR ART. NO. MS5260 1,500 SETS | EUR22.65 x
ROTTERDAM 3,354 SETS x
CINO: 310-684 VvVvVvVVvv
MADE IN CHINA
@ FOB VALU! EUR X
FREIGHT CHARGE EUR X
INSURANCE EUR X
SAY TOTAL X _ ONLY.
COUNTRY OF ORIGIN : CHINA
@ DRAWN UNDER XXX_ L/CNO. 2NIAF23152411} DATED MAY/31, 2012
HOLLAND|CO., LTD.
XX
業務乙級 7-4
@ PACKING NOTE
No. 45INV/MS Date: JUNE 5, 2012
Packing List of XXX MARKS & NOS.
For account and risk of Messrs XXX
Shipped Per S.S. OSNNABRUCR V. 828 XXX
Sailing on or about XXX
Shipment From XXX
To @ ROTTERDAM
®
STAINLESS STEEL SERVER SET
AS PER P/I NO. TT560375
® @ 全 @
1-309 ART. NO. MS2100 @9.2KGS. | @10.6 KGS. |@0.157 CBM
X = | 2,842.8 KGS. | 3,275.4 KGS./48.013 CBM
310-684 ART. NO. MS5260 @8.5 KGS. | @9.6KGS. |@0.138 CBM
3,187.5KGS. | 3,600.0 KGS.|51.750 CBM.
684 CTNS :
VVVVVVVVV x x 文文
SAYTOTAL X_ CTNS ONLY.
DRAWN UNDER XX L/C NO. 2NIAF23152411 DATED MAY 31, 2012
102-01 國貿業7$
Shipper B/L No.
HOLLAND CO., LTD. ® CMS08000801
INO.150, SEC. 3, BADE RD., SONGSHAN DIST. HE 八
y 7,
TAIPEL CITY 105, TAIWAN (R.0.C. 中宇物流集團有限公司
onsignee
TO ORDER OF SHIPPER @ CMS LOGISTICS GROUP CO., LTD.
BILL OF LADING
Notify Party
GRAND CO., LTD. 人@
KRUISKADE 12 3012 EH
FROTTERDAM,THE NETHERLANDS
|FORWARDING AGENT REFERENCES (COMPLETE NAME AND ADRESS)
Ocean Vessel Voy. No. {Port of Loading
OSNABRUCR 828 XXX
Port of Discharge Place of Delivery Final destination (for the Merchant reference)
ROTTERDAM
Marks & No. [Number of Kind of packages; Description of goods Gross weight Measurement
Container/Seal containers or Kgs/lbs MP/cft
No. packages @) STAINLESS STEEL SERVER SET
AS PER P/I NO. TT560375 全 @
文 684 CTNS. ART. NOS. MS2100& MS5260 6,875.4KGS |100.263CBM
L/C NO. : 2NIAF23152411
® “FREIGHT PREPAID”
6) ALL GOODS HAVE BEEN SHIPPED IN 20’ CY TO CY CONTAINERS.
Total number of containersjor
packages (in}words) SAYTOTAL X CARTONS ONLY. ON BOARD DATE :|JUNE 3, 2012
Oe oe oP Pe
AS ARRAN D
oe 章天一划划加天國于回回于芽定寬闡天
TOIAL
Type of
LCY LCY 1LORD |Freight prepaid at 「Freight payable at Place and date of issue
2.CFS 2.CFS 2.REEF 「TAIPEI XINGANG JUNE 5, 2012
3.DOOR |3.DOOR |3.DANG [Ex. Rate |Number of original Signed for the Carrier
B(s)/L CMS LOGISTICS GROUP CO., LTD.
@) FIVE (5)
業務乙級 7-5
HOLLAND CO., LTD.
NO.150, SEC. 3, BADE RD.
SONGSHAN DIST.
TAIPEI CITY 105
TAIWAN (R.O.C.)
DECLARATION OF SHIPMENT
DATE: JUNE 5, 2012
Messrs: GRAND CO., LTD.
Re: Invoice No. 45INV/MS
L/C No. 2NIAF23152411
We hereby inform you that the goods under the above mentioned credit have been shipped.
The details of the shipment are stated below:
@ COMMODITY: STAINLESS STEEL SERVER SET
AS PER P/I NO.TT560375
ART. NOS. MS2100 & MS5260
@® QUANTITY: TOTAL 3,354 SETS PACKED IN 684 CTNS ONLY
OCEAN VESSEL: PER S.S. OSNABRUCR V.828
B/L NO.: CMS08000801
9@ E.T.D.: JUNE 5, 2012
@) PORT OF LOADING: XINGANG
PORT OF DISCHARGE: ROTTERDAM
We hereby certify that the above content is true and correct.
HOLLAND CO., LTD.
XXX
102-01 國貿業7$
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) 某出口商以D/A 90 DAYS 方式出口一批貨物,並投保ICC(B)及輸出綜合
保險。
請問:
1.出口商又考量航程中有恐怖份子出沒,並為防止貨物被竊或遺失,宜再
加保哪些附加險 ? 2分)
2.試比較運輸保險及輸出保險之差異。(8分)
ee 運輸保險 | 輸出保險 |
ww
wa |
ww
IF二HI
(=) 某信用狀內容如下 :
Date and Place of Expiry 31D: 130325 IN BENEFICIARY'S COUNTRY
Latest Date of Shipment 44C: 130310
出口商於3月1日辦理出口押匯後,押匯銀行隨即將單據以快遞方式寄
往開狀銀行求償,3月6日接獲開狀銀行來電拒付,理由為'欠缺產地證
明書乙份J。3 月 8日出口商補齊產地證明書乙份後交予押匯銀行以快遞
方式寄交開狀銀行,但3月 12 日開狀銀行卻又再度來電拒付。
請問:
1.依UCP600 第 16 條之規定說明,開狀銀行拒付後,寄單銀行若於提示
有效期限內補齊單據,開狀銀行可否再以其他瑕疵為理由拒付 ? (4分)
業務乙級 7-6
2.若3月12日開狀銀行拒付之理由如下列所述,請依 UCP600 及ISBP
之規定,說明開狀銀行拒付是否有理 ?
(1)所提示產地證明書之原產地與信用狀規定不符。0 分)
(2)所提示產地證明書由商會簽發與信用狀規定由受益人簽發不符。02分)
(3)所提示商業發票未註明原產地與信用狀規定不符。(2 分)
(=) 某出口商與船公司洽定運送契約,並要求以電報放貨,船公司在簽發的
電放提單中記載 SHIPPER 為出口商,CONSIGNEE 為進口商,CY-CY
和FREIGHT COLLECT。貨到進口港後,進口商以書面向船公司進口地
代理表示放棄該批貨物的權利。船公司將此事告知出口商並請其回覆是
否放棄該批貨物或有其他處理方式。出口商則回覆,該批貨已電放受貨
人,如何處理貨物,請船公司自行決定。其後進口地海關拍賣該批貨物,
船公司在進口地代理因而支付相關拍賣費用。船公司有途提起訴訟,要求
出口商支付延滯費、貨物拍賣費及未支付運費。出口商則抗辯如下:
1.FOB 貿易條件下,貨物風險及費用在裝船港船舶上均已移轉至進口
商,故出口商不再對貨物承擔任何責任。
2.出口商與船公司約定運費到付。
請問 :
1.出口商抗辯是否合理?請詳述理由。(6分)
2.請簡述電報放貨之流程 ? 0分)
3.何謂延滯費? (2分)
102-01 國貿業$
業務乙級 7-7
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|
品 |
ze 裝 1. 庫存的貨品通常在收到訂單後一個禮拜之內即會寄出。
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C] 缺考 [違規
) (=) 貿易信函 (本題 15分)
Dear Mr. Thomas,
業務乙級 3-1
二、進出口價格核算 (本題共4小題,合計 10分)
(請依核算要求填入答案即可,不需寫出計算過程) = 閱
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e i 三、貿易單據審改 (本題共 10 小題,每小題3分,合計 30分)
e 8]: 錯誤編號正確答案
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02-01 國貿業務乙級 3-2
四、貿易個案分析 (本題共3大題,合計 30分) 生生
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12-01 國貿業務乙級 3-3
參考解答
- ① D/A 90 days 下出口商可加保戰爭險、罷工險、偷竊/短少/不著險等，以補強運輸途中恐怖活動、竊盜或遺失風險。
- ② 運輸保險保障貨物在運送途中的滅失或毀損；輸出保險保障買方信用、政治風險或拒付風險，兩者標的與事故不同。
- ③ D/A 項下銀行只辦理託收，不保證付款；出口商應評估買方信用並搭配輸出保險或保證。
- ④ 信用狀如要求特定單據或運送條件，受益人必須嚴格符合；不符點應在出貨前要求修改。
- ⑤ 使用 CFR/D/A 時買方負責保險但出口商仍承擔收款風險，實務上可改採 CIF/CIP 並由出口商安排保險或採L/C付款。