Ora RoeiRN
碼書寫請由左至
加點
Apo bars 3
BCH CARRERE Bd Se
一、 BARBRA ASK 2 A? Ait 305)
(一) 請將下列短文譯成英文 (本題共3 NB ' 每小題 5分,合計15分)
1.最近我們收到一些客戶來函,詢問貴公司所生產的防水攝影機。若您能提
供具有競爭力的價格,我們或許會經常下訂單。
2.若您希望早點交貨,我們目前只能分批裝運,蕊月先運十台影印機,八月
再運剩下的十台。
3.在檢查這批貨時,我們發現少了兩箱,並且有些物品嚴重受損。
(二) 貿易信函 (本題 15 分)
Chicwear 商店向貴公司訂購了 500 件的帽T (hoodies),今天你收到他們的
信用狀。但供應商那方面作業耽擱,以致你們無法照原定計畫在月底前出
貨。你們向供應商表達嚴重關切,而他們也保證會全力趕工,貨品可望在
八月中旬裝船。同時你們也安排了陽明輪 (M/S Yang Ming) 載運事宜,預
定在8月16 日於高雄啟航。請寫信告知 Chicwear 上述情況,並要求對方
修改信用狀! 將信用狀的裝運期限及有效期限分別延長至8月20 日及9月
5日J。請對方傳真過來已延長期限的信用狀,以便裝運貨物;並為這項延
誤對他們所造成的麻煩表示雪意。
101-02 國貿業3
3 fr大| YES PS BEL
聞職類乙級術科測試試題
參考解答
- 短文英譯 1：We have recently received inquiries from some customers about the waterproof cameras you produce. If you can offer competitive prices, we may place orders regularly.
- 短文英譯 2：If you require earlier delivery, we can only make partial shipments at present, shipping ten copiers in July and the remaining ten in August.
- 短文英譯 3：Upon inspecting this shipment, we found that two cases were missing and that some items were badly damaged.
- 貿易信函 Subject：Claim for hoodies
- 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,
二、進出口價格核算 (本題共3 NE Bat 10分)
請根據下列資料,分別計算保險費、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) 保險費 (3分)
某進口商進口貨物乙批,數量為 2,000 doz.,包裝為 pc/inner box,
8pes/ctn. » BEARERS CIF Keelung USD68.64/doz.,投保時以ICC(A)投
保並加保破損險,其保險費率分別為 0.15%和 0.0375%。當該批貨物抵
達時發現有 10 箱全部破損,另箱號 256 裡有 5pcs.及箱號 1368 裡有 6pes.
毀損。
請依上述資料進行下列核算 :
@該進口商可求償之金額為 USGD_
(二) 出口還價 (3分)
假設: A 公司出口報價資料如下:
(1)包裝方式: 8 DOZ/CTN/11KGS/12KGS/14PX157Xx127
(2)採購成本: NTD380/DOZ
(3)運費: USD58/CBM ; USD65/TON
(4)保險費率: ICC(A) 0.24%
(5)業務費率: 5%
(6利潤率: 12%
(7)匯率: USDI=NTD30.14
(8)報價中含佣金 5%,以 CIF 價格為計算基礎
請依上述條件進行下列核算:
@A 公司以 CIFCS 報價,然客戶卻以 CIFC3 USD15.85/DOZ 還價 ,若A
公司接受還價,則其利潤率將降為 %
LIS 6-1
(三) 進口稅費 (4分)
某進口商從薩爾瓦多進口平板玻璃乙只40 呎貨櫃,其申報進口價值FOB
San Salvador USD35,680.00、Ocean Freight USD1,250.00、Insurance Premium
USD 182.80 ; 經查關稅局報關適用外幣匯率其「買入」匯率為
USD1=TWD30.235 ;「 賣出 J匯率為 USD1=TWD30.335,進口關稅如下表,
貨物稅率為 10%。該批貨之進口日期為 100 年 10 月2日,但進口商於 100
年10 月26 日才向海關申報。
中華民國輸出入貨輸出入規定
品分類號列 CCC 國定稅率 Tariff Rate”「|「稽徵| Imp. & Exp.
檢查
Code 單位特別| Regulations
號碼貨名 Description of Goods
tt Unit |第一柚| 第二柚| 第三柚 [規定
稅則號別 CD 輸入 | 輸出
號別 Column| Column | Column | CR
Tariff_NO Import | Export
sc I pug Mm
浮式平板玻璃
BCP | Float glass and surface 4%(GT) T | MPL
3» 7°25 | ground or polished glass, in 6%(HN)
70051010 線,具有不反|sheets,non-wired, having a|KGM| 10% | 2%NI) | 13.5%
射層者,厚度| non-reflecting layer,ofa 0%(PA)
#2581 + 1m | thickness exceeding 1.1mm. 6%(SV)
me
請依上述資料進行下列核算:
G@和營業稅稅基=NID_
101-02 國貿業3
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,兩
者皆正確才予計分。
Mega International Commercial Bank
Head Office Foreign Department
Beneficiary Date: March 12, 2012
12F No.196, Fen Liao E. Rd., Lin Kou
New Taipei City, Taiwan, R.O.C.
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.LF.T message from BANK SAINT PETERSBURG
reading as follows:
MT700 ISSUE OF ADOCUMENTARY CREDIT
Sequence of Total 27: 1/1
Form of Doc. Credit 40A : IRREVOCABLE TRANSFERABLE
Doc. Credit Number 20 : SP1107468
Date of Issue 31C : 120311
Applicable Rules 40E : UCP LATEST VERSION
Date and Place of Expiry 31D : 120630 TAIWAN
Applicant 50 : KONKOM TRADING COMPANY |
UL.POPOVA, 1 KIROV, KIROV REGION 610035 RUSSIA
Beneficiary 59 : PURE ENTERPRISE CO., LTD.
12F NO.196, FEN LIAO E. RD., LIN KOU, NEW TAIPEI CITY,
TAIWAN, R.O.C.
Currency Code Amount 32B : USD110,106.00
Available with/by 41D : STATE STREET BANK AND TRUST COMPANY TAIPEI
BRANCH BY NEGOTIATION
Drafts at... 42C : 45 DAYS AFTER DATE 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 : SAINT PETERSBURG
Latest Date of Shipment 44C : 120609
{FTE LA 6-2
Description of Goods 454 : LED FLASHLIGHT
TRADE TERMS: FOB (INCOTERMS 2010)
AS PER SALES CONFIRMATION NO.KT-110415 DATED FEB.
15,2012
Documents Required 46A : 1. SIGNED COMMERCIAL INVOICE IN QUADRUPLICATE
2. CERTIFICATE OF ORIGIN IN DUPLICATE CERTIFYING
GOODS TO BE OF CHINA/THAILAND/TAIWAN ORIGIN.
3. NEUTRAL PACKING LIST IN TRIPLICATE
4. FULL SET LESS ONE OF CLEAN ON BOARD BILLS OF
LADING CONSIGNED TO ORDER OF SHIPPER MARKED
FREIGHT COLLECT AND STRONG INDUSTRIAL CO., LTD.
AS SHIPPER CLAUSED NOTIFY APPLICANT
5. BENEFICIARY’S CERTIFICATE STATING THAT ONE
COMPLETE SET OF NON-NEGOTIABLE STIPULATED
DOCUMENTS AND ONE ORIGINAL B/L HAVE BEEN
FORWARDED BY COURIER TO APPLICANT WITHIN 3
DAYS OF SHIPMENT.
Additional Conditions 47A : 1, THE THIRD PARTY DOCUMENTS ARE ACCEPTABLE
(EXCEPT DRAFT AND INVOICE)
2. ALL DOCUMEWNTS MUST BE ISSUED IN ENGLISH
LANGUAGE, SHOWING L/C NUMBER AND DATE
3. NEGOTIATION UNDER THIS CREDIT ARE RESTRICTED
TO STATE STREET BANK AND TRUST COMPANY, TAIPEI
BRANCH
4, NEGOTIATION UNDER RESERVE OR GUARANTEE IS
NOT ALLOWED
5. T/T REIMBURSEMENT IS NOT ALLOWED
6. ADISCREPANCY FEE OF USD80 SHALL BE DEDUCTED
FROM THE PROCESSDS 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 RUSSIA ARE FOR ACCOUNT OF
BENEFICIARY.
Period for Presentation 48 : DOCUMENTS MUST BE PRESENTED FOR NEGOTIATION
WITHIN 21 DAYS AFTER THE DATE OF SHIPMENT BUT NOT
LATER THAN THE VALIDITY OF THIS CREDIT.
Confirmation Instruction 49 : WITHOUT
101-02 RE)
Instructions to Negotiating 78 : DOCUMENTS TO BE SENT TO US IN ONE LOT 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.
Sender to Receiver 72: PLS ACKNOWLEDGE RECEIPT BY MT730
Information
Bill of Exchange
Draft No. KK-120603
Exchange for XXX Taipei Taiwan © JUNES5,2012 ©
At 45 DAYS AFTER @ _ sight of this FIRST of Exchange (Second the same tenor and date being
unpaid) Pay to the order of
® Mega International Commercial Bank
The sum of SAY U.S. DOLLARS SEVENTY THREE THOUSAND FOUR HUNDRED FOUR
ONLY. © value received
Drawn under Letter of Credit No. SP1107468 dated MARCH 11, 2012
Issued by BANK SAINT PETERSBURG
To BANK SAINT PETERSBURG ®
PURE ENTERPRISE CO., LTD.
Connie Chiang
LSIEZ AR 6-3
PURE ENTERPRISE CO., LTD.
12F NO.1960, FEN LIAO E. RD.
LIN KOU, NEW TAIPEI CITY
TAIWAN, R.O.C.
Tel: +886-2-260xxxxx
Fax: +886-2-260xxxxx
© INVOICE
No.KK-120603 Date: JUNE 5, 2012
Invoice of 4,200 pes. of LED Flashlight ®
For account and risk of Messrs. KONKOM TRADING COMPANY UL.POPOVA, 1 KIROV,
KIROV REGION 610035 RUSSIA
Shipped Per YM UTILITY V.0013W ®
Sailing on or about JUNE 5, 2012
Shipment From XXX To SAINTPETERSBURG via
Marks & Nos. Description of Merchandise Amount
@ @ LED FLASHLIGHT ® FOB ST. PETERSBURG
KK
1,800 pes. |PU-168 with AM/FM radio 'USD16.30/pe. | USD29,340.00
SAINT PETERSBURG
11 2.400 pes.。|PU-19$ rechargeable USD18.36/pe. | USD44.064.00
CINO.1-120 4,200 pes. USD73,404.00
MADE IN CHINA VVVVVVVV VVVVVVVVVVVV
@ SAY U.S.DOLLARS SEVENTY THREE THOUSAND FOUR DRED
FOUR ONLY.
@ DRAWN UNDER BANK SAINT PETERSBURG L/€ NO. SP1107468
DATED MARCH 11, 2012
® AS|PER SALES CONFIRMATION NO.KT-110415 DATED FEB 15,|2012
PURE ENTERPRISE CO., LTID.
Connie Chiang
101-02 國貿業3
@ PURE ENTERPRISE CO., LTD.
12F NO.1960, FEN LIAO E. RD.
LIN KOU, NEW TAIPEI CITY
TAIWAN, R.O.C.
Tel: +886-2-290xxxxx
Fax: +886-2-290xxxxx
@ PACKING NOTE
No. KK-120603 Date: JUNE 5, 2012
Packing List of 4,200 pes. of LED Flashlight MARKS & NOS.
For account and risk of Messrs KONKOM TRADING COMPANY
UL.POPOVA, 1 KIROV, KIROV REGION 610035 RUSSIA XXX
Shipped Per S.S. YM UTILITY V.0013W
Sailing on or about JUNE 5, 2012
Shipment From
To SAINT PETERSBURG @
LED FLASHLIGHT
1-60 PU-168 with AM/FM radio @30 PCS. | @7.50 KGS. | @9.00 KGS. |@0.029 CBM
1800 PCS. | 450 KGS. 540KGS. {1.74 CBM
61-120 PU-198 rechargeable @40 PCS. | @9.50 KGS. | @11.00 KGS.|@0.047 CBM
2400 PCS. 570 KGS. 660KGS. |2.82 CBM
TOTAL: 120 CTINS 4200 PCS. 1020 KGS. 1200 KGS. |4.56 CBM
vvvvvvvv | vvvvvvvvv | vwvvvvvvv |yvvvvvvvvv
@ SAY TOTAL U.$.DOLLARS SEVENTY THREE THOUSAND FOUR
HUNDRED FOUR ONLY.
@ L/C NO. SP1107468 DATED MARCH 11, 2012
{RIEL 6-4
Shipper B/L No.
PURE ENTERPRISE CO.,LTD. @ BKKSP998T6298
Yangming Marine Transport Corporation
Consignee
TO ORDER OF SHIPPER @
BILL OF LADING
Notify Party
KONKOM TRADING COMPANY ®
'UL.POPOVA, 1 KIROV, KIROV REGION
610035 RUSSIA
ee el ee meme»
Ocean Vessel Voy. No. |Port of Loading
YM UTILITY 0013W | BANGKOK
Port of Discharge 9 Place of Delivery Final destination (for the Merchant reference)
SAINT PETERSBURG
Container No. /Seal No. [Number of __ [Kind of packages; Description of goods Gross weight [Measurement
Marks & Numbers containers or Kgslbs Micit
lpackages
YMLU 2032425 YM99-828255 / 20/
LED FLASHLIGHT 1200 KGS | 4.56 CBM
VVVVVVVVV.| VYVVVVVV
8 120 CTNS.
VVVVVVVVV
@ “FREIGHT COLLECT”
@ L/CNO. SP1107468
Total No. df container or ORIGINAL
packages (jn words SAY TOTAL QNE HUNDRED TWENTY (120) CARTONS QNLY.
fee PP
AS ARRAN D
| uarces 加并并并加加加生生還還還生還生和和點國還加
TOTAL
Lee
LCY = |LCY 1.0RD _ |Freight prepaid at Freight payable at Place and date of issue
2.CFS |2.CFS 2.REEF |TAIPEI
3.DOOR |3.DOOR |3.DANG |Ex. Rate Number of original B(sy/L_|Yangming Marine Transport Corp.
@ THREE (3)
Date Laden on board the vessel
AS CARRIER
JUNE 5, 2012 Signature
101-02 國貿業
PURE ENTERPRISE CO., LTD.
12F NO.1960, FEN LIAO E. RD.
LIN KOU, NEW TAIPEI CITY
TAIWAN, R.O.C.
BENEFICIARY'S CERTIFICATE
未未未未未未未未未未未未冰未 ACA IR ae ok
To whom it may concern:
Re: L/C No. SP1107468
Issuing Bank: BANK SAINT PETERSBURG
Dated: March 11, 2012
Amount: USD110,106.00 @
Commodity: 4,200 pes. of LED Flashlight
人@
WE HEREBY STATE THAT ONE COMPLETE SET OF NON-NEGOTIABLE
STIPULATED DOCUMENTS HAVE BEEN FORWARDED BY COURIER TO
APPLICANT WITHIN 3 DAYS OF SHIPMENT.
PURE ENTERPRISE CO., LTD.
Connie Chiang
ARIEL 6-5
四、貿易個案分析 (本題共3 AE Bat 3077)
請回答下列各問題,並將適當答案寫在答案紙。
(一)某信用狀條款規定 : 10,000 sets of electric equipment, shipment from
Keelung to Rotterdam not later than July 31,2012.Partial shipments and
transhipment prohibited.其後,修改書的內容: The shipment changed to
5,000 sets of electric equipment from Keelung to Rotterdam and 5,000 sets of
electric equipment from Keelung to Amsterdam not later than July 20,2012
instead of original stipulation.” 出口商並未對該修改書表達接受或拒絕之
意,而在7月25 日將 5,000 sets 裝上\ALULA^輪運至 Rotterdam 及 5,000
sets $ | “AURORA” 輪運至 Amsterdam。但當單據寄往開狀銀行求償,
卻因單據不符遭拒付,理由如下:
1. 信用狀規定裝運期限不得遲於 2012 年7月 20 日。
2. 信用狀規定禁止分批裝運,出口商卻分兩批裝運。
3. 信用狀規定禁止轉運,但提單上卻記載 「將轉運」的字樣。
出口商提出抗辯如下:
1. 出口商可以不接受修改書中對於裝運期限縮短至2012年7月20日的
部分。
2. 信用狀原條款雖禁止分批裝運,但修改書已改為分兩批裝運,即一批
裝運到 Rotterdam ;另一批裝運到 Amsterdam。
3. 信用狀原條款雖禁止轉運,但本批貨物係採貨櫃裝運。
請依 UCP600 之規定,回答下述問題並說明理由 :
1. 修改書之生效時點?本案例出口商對修改書是否可部分接受 ? (6分)
2. 本案例出口商是否因兩個目的港,就可以分批裝運?出口商應如何作
為?(6分)
3. 本案例因提單上記載"將轉運”的字樣而遭拒付是否成立? (3 分)
101-02 RE)
(二)A 公司自歐洲進口水晶花瓶 500pcs,人貿易條件為FOBANYEUROPEAN
PORT (Incoterms 2010),包裝方式為 1pc/bubble bag/gift box, 2 pcs./export
carton’ A 公司在申請開發信用狀之前即向保險公司辦理投保貨物運輸保
險,保險條件為ICC(A) from seller's warehouse to buyer's warehouse ° 3%
批貨運抵 A 公司倉庫時,紙箱完好且包裝如初,但紙箱內之部份水晶花
瓶破損。
試問:
1. 保險公司是否需要賠付 A 公司水晶花瓶破損之損失? (1 分)
2. 其理由為何? (4分)
(=) 某出口商按 CIF NEW YORK 向美國商人出售一批貨物,契約之部分條
款如下:
“The Buyer must provide L/C before November.”
‘The shipment of goods must be delivered in New York before DEC. 15. In
the event of delay of shipment, the buyer has the right to cancel the contract
and claim damages for breach of contract, and if the payment has been settled,
the seller must refund the amount of goods.”
根據本契約條款的規定,請問 :
1. 此契約的性質是否還屬於 CIP 交易條件? 為什麼? (4分)
2. 此契纖內之付款條件規定是否仍屬於單純之信用狀付款方式 ? 為什
JE? (42)
3. 試以出口商之角度,分析此契約所存在之交易風險 ? 2分)
TSISLM 6-6
同
閱閱
總總
分分
Wares bE PY y Wi
| 技術士技能檢定國貿業務聊
2 初複
台 | 一、貿易夯電與簽約 (本題共2大題,馬計30分)
回 | (一) 請將下列短文譯成英文 (本題共3 小題 ,每小題 5分,合計15分)
圖 1. 最近我們收到一些客戶來函,詢問貴公司所生產的防水攝影機。
5 眉若您能提供具有競爭力的價格,我們或許會經常下訂單。
區 |
: 2. 若您希望早點交貨,我們目前只能分批裝運,七月先運十台影印
訂機,八月再運剩下的十台。
性 !
al '
Se
Ze al!
Bes ee”
Hat
Rees # 3. 在檢查這批貨時,我們發現少了兩箱,並且有些物品嚴重受損。
~BSe S| ;
maSKe| |
ewe el |
PEEER |
1 ome} 」
101-02 國貿業3
品缺考咒違規
) (=) 貿易信函 (本題 15 分)
Dear Mr. Dupont,
H
業務乙級 3-1
初複
閱閱
, 二、進出口價格核算 CREE 3 NE» SBT 10 5)
(請依核算要求填入答案即可,不需寫出計算過程)
#
題號| 答案核算 RR
| 0 計算至小數點第三位,四捨五入後
be A +
Ev i
@ 計算至小數點第二位,四捨五入後
取一位。
時 !
品 av
= BS 1
He |!
ene |
Eoee ||
ehes |
meee | mw
oeGB |,
Sees |
1 une
101-02
初複
i 閱閱
三、貿易單據審改( 本題共 10 小題 ,每小題 3分,合計 30分)
ef of
ef fo
ef of
aie
ef of
ett |
ef fo
11-02 國貿業務乙級 3-2
初複
四、貿易個案分析 (本題共3 大題,合計 30分) 及同
(一)
a
R i
¢
® }
Y oR]
5 om |
om '
Eake :
ese 進 |;
meme |:
HeSE ||
meee 「線 ©
oeae |#
Kye |}
Let} i
amie | |
101-02
(三)
)1-02 國貿業務乙級 3-3
參考解答
- ① 信用狀禁止分批裝運，修改後若只改數量為5,000 sets而未明確修改禁止分批或裝運期限，受益人只能依修改後條件提示相符單據。
- ② 信用狀修改須經開狀銀行發出並由受益人接受；受益人可接受或拒絕修改，未接受前原信用狀仍有效。
- ③ 若修改減少數量與金額，受益人接受後不得再按原10,000 sets主張押匯。
- ④ 裝運數量、最遲裝運日、可否分批及轉運須一併審查；其中任一項不符，銀行均可拒付。
- ⑤ 出口商收到不利修改時應立即拒絕或要求再修改，不應逕自出貨。