碼書寫請由左至
coome | | (|
國貿業務乙級技術士技
— BARBRA AES 2 大題,合計 30 分)
(一) 請將下列短文譯成英交 (本題共3 小顯,每小題5分,合計 15分)
1. 因原物料價格劇增,我們被迫濃價百分之五。
2. 請在購買日起 30 天內退回瑕疵品,運費到時候會退還。
3. 謝謝您對 Apex 601 型的數位相機感興趣,該相機是目前本公司最受歡
迎也最暢銷的產品。
(二) 貿易信函 (本題共 15 分)
貴公司在 5月20 日及6月5日會發 e-mail 給 Atlantic Sundries 公司,要
求支付發票(編號 R132) 3,560 美元的欠款,但對方卻遲遲未有回應。請再
寫一封催款信。信中表達對該公司相應不理的態度感到疑惑不解,並申明
貨款已逾期兩個多月,強調除非對方在七月底前匯款結清債務,或提出令
人滿意的解釋,否則將交由催收帳款公司處理。信未重申,希望該公司有
所行動,不至於讓雙方走到這一步,並能恢復友好關係。
100 國貿業豫
技能檢定術科測試試題
參考解答
- 短文英譯 1：Because raw material prices have risen sharply, we are forced to raise our prices by five percent.
- 短文英譯 2：Please return defective goods within 30 days from the date of purchase, and the freight will be refunded.
- 短文英譯 3：Thank you for your interest in our Apex 601 digital camera, which is currently one of our most popular and best-selling products.
- 貿易信函 Subject：Overdue Payment
- 貿易信函稱呼：Dear Ms. Sundries,
- 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,
二、進出口價格核算 (本題共5小題,每小題2分,合計 10)
請根據下列資料,分別計算空運運費、海運運費及進口稅費等各項問題,並
將正確答案填入答案紙。
(一)空運運費
甲公司擬以空運方式出口兩種貨號之貨物,其相關資料如下:
貨號 101 : FE 1 FA > 125KGS/145KGS/CTN/112.6cm x 99cm x 89.lcm
貨號 105 : FE 3 HA > O8KGS/8SKGS/CTN/32” x 27" x 22”
經詢問空運公司之 GCR 每公斤費率如下:
請依上述條件進行核算 :
甲公司應付空運運費=NTD
二)海運運費
某貿易公司出口 1500 pes.體育用品至歐洲,該批貨物包裝為 2pesinner box,
4 inner boxes/25kgs/27kgs/ctn/2'3" x 1'8” x 17"。匯率: USDI=NTD28.95 > fi}
公司運價報價如下:
(a)基本運費 :USD1,200/TEU ; USD85/CFS
(b)BAF : USD250/TEU ; 3.5%/CFS
(c) RARE : NTDS,600 ; (HE? : NTD380
(d)Documents Fee : NTD1,100
請依上述條件進行核算:
G@每件應負擔之運費=USD_
SAGAR 6-1
(三)進口稅費
某進口商從大陸進口乙批矽橡膠,其申報進口價格FOB Shanghai
USD8,350.00 » Ocean Freight USD110.00、JInsurance Premium USD5.60 ; 經
查關稅總局報關適用外幣匯率其「買入匯率」為 USDI=NTD28.615;「賣出
匯率 」為 USDI=NTD28.715,進口關稅如下表,該批貨之進口日期為 100
年6月2日,但進口商於 100 年6月 20 日才向海關申報 ;而海關填發稅款
繳納證之日期為 100 年6月 23 日,進口商則遲至 100 年7年 15 日才至銀
行收稅處繳納。
請根據以上資料核算下列進口應繳稅費 :
@關稅之滯納金=:NTD
G@推廣貿易服務費=NID
中華民輸出入規定
BARA SREY 國定稅率 Tariff Rate Imp. & Exp.
類號列 CCC Code |檢查
pas ‘SE | Description of | 單位稽徵特別| Regulations
eouven an | 名 Goods Unit | 第一桐| 第二欄 |第三柚「規定CR ex seit
Tariff NO 「號別SC Column) Column.) Column. Import | Export
i i in
2.5%(CN)
0%(GT)
矽 R
O%(HIN)
39100040 5 | %& | Silicone rubber | KGM | 4% 5%
09%0ND
膝
09(CPA)
0%(SV)
100 國貿業務
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 15 小題,每小題 2分,合計 30分)
請根據所附之信用狀,審核匯票、商業發票、包裝單、提單及保險單之編號
@o@@...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。
KM Header--------------n---n-nennnn nnn ncn nena
Swift Output : FIN 700 Issue of a Documentary Credit
Sender: VBAAVNVX405
VIETNAM BANK FOR AGRICULTURE AND RURAL
DEVELOPMENT(SOGIAODICH BRANCH), HANOI, VN
Receiver: BITWXXX
BANK OF TAIWAN, SAN DOU BRANCH, NO. 142 SHIN GUONG ROAD, LING
YA DIST., KAOHSIUNG, TAIWAN, R.O.C.
MUR 1200010032515383
KM
27 ~~: Sequence of Total
V1
40A : Form of Documentary Credit
IRREVOCABLE
20 : Documentary Credit Number
JK-1238
31C : Date of Issue
110325
40E : Applicable Rules
UCP LATEST VERSION
31D : Date and Place of Expiry
110515 IN TAIWAN
50 =: Applicant
MA JOINT CO., LTD.
NO.23 FUJN DOWN ROAD, TAY HO DIST., HANOI, VIETNAM
59: Beneficiary - Name & Address
SHINEE TRADING CO., LTD.
NO.34 SHIN GUONG ROAD, LING YA DIST., KAOHSIUNG, TAIWAN, R.O.C.
32B : Currency Code, Amount
Currency : USD (US DOLLAR)
Amount 1 #37,430.00#
41D ; Available With ......By......
ADVISING BANK BY NEGOTIATION
42C ; Drafts at......
180 DAYS SIGHT FOR 70 PCT OF INVOICE VALUE
42A : Drawee
VIETNAM BANK FOR AGRICULTURE AND RURAL DEVELOPMENT
(SOGIAODICH BRANCH), HANOI, VN
43P : Partial Shipments
ALLOWED
43T : Transshipment
ALLOWED
業務乙級 6-2
44E : Port of Loading/Airport of Dep.
HONG KONG
44F : Port of Discharge/Airport of Dest.
HAI PHONG PORT, VIETNAM
44C : Latest Date of Shipment
110430
45A : Description of Goods &/ or Services
1. COMMODITY: 490 DZN OF SUN UMBRELLA
AS PER P/I NO.3254 AGAINST P/O NO.7429
2. PRICE MUST BE UNDERSTOOD CIF HAI PHONG PORT ( INCOTERMS® 2010 )
46A : Documents Required
1. SIGNED COMMERCIAL INVOICE IN 3 ORIGINALS
2. ONE SET OF NON-NEGOTIABLE CLEAN SHIPPED ON BOARD OCEAN BILLS
OF LADING MADE OUT TO APPLICANT MARKED "TELEX RELEASE" AND
"FREIGHT PREPAID" AND NOTIFY THE APPLICANT AND US
3. PACKING LIST IN 3 ORIGINALS
4. INSURANCE POLICY/CERTIFICATE IN 3 ORIGINALS IN ASSIGNABLE FORM
AND ENDORSED IN BLANK FOR 120 PCT OF INVOICE VALUE COVERING
I.C.C.(A) AND CLAIM IN VIETNAM IN INVOICE CURRENCY
47A : Additional Conditions
1. ALL SHIPPING DOCUMENTS MUST BE STATED L/C NO. AND DATE AND
ISSUING BANK NAME
2. THIRD PARTY SHIPPING DOCUMENTS ARE ACCEPTABLE INCLUDING BILLS
OF LADING, INSURANCE POLICY/CERTIFICATE
3. THE SHIPPER IS JASON INDUSTRIAL CoO., LTD.
71B : Charges
ALL BANKING CHARGES OUTSIDE VIETNAM INCLUDING ADVISING BANK.
CHARGES ARE FOR BEN'S A/C
48 : Period for Presentation
WITHIN 15 DAYS AFTER THE B/L SHIPPED ON BOARD DATE BUT IN THE
VALIDITY OF THIS L/C
49 : Confirmation Instructions
ADD YOUR CONFIRMATION
78 ~~: Instr to Payg/Accptg /Negotg Bank
+ UPON RECEIPT OF ALL DOCUMENTS IN COMPLIANCE WITH L/C TERMS AND
CONDITIONS, WE WILL REIMBURSE THE NEGOTIATING BANK AS PER THEIR
INSTRUCTIONS
+ THE AMOUNT OF EACH DRAFT MUST BE ENDORSED ON THE REVERSE OF
THIS CREDIT BY NEGOTIATING BANK.
+ A HANDLING CHARGE OF USD100.00 WILL BE DEDUCTED FROM THE
PROCEEDS IN CASE OF DOCUMENTS PRESENTED WITH DISCREPANCIES
UNDER THIS CREDIT
72 ~~: Sender to Receiver Information
MT730 IS REQUIRED
KW
100 ET
工廠出貨明細資料:
USD65/DZN USD75/DZN USD82/DZN
包裝方式 10 DZN/CTN 15 DZN/CTN 12 DZN/CIN
每箱重量 NW: 45.15 KGS NW: 43.25 KGS NW: 41.25 KGS
“=| GW: 45.65 KGS GW: 43.75 KGS GW: 41.75 KGS
每箱尺寸|。80x90x70(cm) 32"x20"x25" 0.8x0.85x0.86(m)
50DZN 75 DZN 120 DZN
BILL OF EXCHANGE
NO. DF-0041
FOR USD26,201.00 © TAIPEI, TAIWAN 12-MAY-11 @®
At__180DAYS___ SIGHT OF THIS FIRST BILL OF EXCHANGE (SECOND UNPAID) PAY TO
THE ORDER OF BANK OF TAIWAN
THE SUM OF xxx value received
DRAWN UNDER CREDIT NO. JK-1238 DATED 25-MARCH-11
ISSUED BY VIETNAM BANK FOR AGRICULTURE AND RURAL DEVELOPMENT
(SOGIAODICH BRANCH), HANOI, VN G
TO VIETNAM BANK FOR AGRICULTURE AND
RURAL DEVELOPMENT (SOGIAODICH SHINEE TRADING CO., LTD.
BRANCH), HANOI, VN ®
XXX
業務乙級 6-3
SHINEE TRADING CO., LTD.
NO.34 SHIN GUONG ROAD
LING YA DIST., KAOHSIUNG
TAIWAN, R.O.C.
Tel:(07)73xxxxx
Fax:(07)73xxxxx
INVOICE
No. DF-0041 Date xxx
Invoice of AS FOLLOWS ©
For account and risk of Messrs _MA JOINT CO., LTD., NO.23 FUJN DOWN ROAD, TAY HO DIST.,
HANOI, VIETNAM ©
Shipped by xX Shipped Per S.S. SUN V.956 (0)
Sailing on or about xxx
Shipment From peed To HAI PHONG PORT, VIETNAM
Marks & Nos. Description of Goods Amount
SUN UMBRELLA ® CIFHAIPHONG PORT
MA ® AS PER P/INO.3254
IN DIA) @
HAI PHONG PORT MODEL NO. JK- 005 100 DZN USD65.00 xx
wNO 0 MODEL NO. JK- 006 150 DZN USD75.00
MADE IN TAIWAN MODEL NO. JK- 007 240 DZN USD82.00
ROC. 490 DZN
VVVVVVV
SAY TOTAL U.S. DOLLARS xo ONL
@ DRAWN UNDER VIETNAM BANK FOR AGRICULTURE AND RURAL
DEVELOPMENT(SOG[AODICH BRANCH), HANOI, Vi}
LC NO.JK-1238 DATED 25-MARCH-1
SHINEE ING CO., LTD.
SALES MANAGER
100 BEE
SHINEE TRADING CO., LTD.
NO.34 SHIN GUONG ROAD
LING YA DIST., KAOHSIUNG
TAIWAN, R.O.C,
Tel:(07)73xxxxx
Fax:(07)73xxxxx
PACKING LIST
No. DF-0041 Date xx
PACKING LIST OF XXX MARKS & NOS.
For account and risk of Messrs MA JOINT CO., LTD., NO.23
FUJN DOWN ROAD, TAY HO DIST., HANOI, VIETNAM XXX
Shipped Per xxx
Sailing on orabout 20-APRIL-11®
Shipment From xxx To xxx
@ SUN UMBRELLA ® ® ©
1-10 MODEL NO. JK- 005 @45.15 KGS | @45.65 KGS |@0.504 CBM
225.75 KGS | 228.25KGS | 2.520 CBM
11-20 MODEL NO. JK- 006 @43.25 KGS | @43.75 KGS |@0.262 CBM
216.25 KGS | 218.75 KGS} 1.310 CBM
21-40 MODEL NO. JK- 007 @A1.25 KGS | @ 41.75KGS |@ 0.585 CBM
412.50 KGS | 417.50 KGS | 5.850 CBM
40 CINS 854.50 KGS | 864.50 KGS | 9.680 CBM
vvvVVVVV VWVVVVVVVV | vvyvvvvvvvyvV| vvvvvvvvy
SAY TOTAL xxx CTNS|ONLY
L/C NO. JK-1238 DATED 25-MARCH-I1
NAME OF ISSUING BANK: VIETNAM BANK FOR |AGRICULTUR
AND RURAL DEVELOPMENT(SOGIAODICH BRANCH), HANOI, VN
SHINEE TRADING CO., LID.
XXX
SALES MANAGER
|
| |
業務乙級 6-4
SHINEE TRADING CO.,LTD. @® S/O No. .6524
Consignee ®
TO ORDER OF VIETNAM BANK FOR P and ad
AGRICULTURE AND RURAL pocieT ics Co. Lid
DEVELOPMENT(SOGIAODICH BRANCH ) anda Logisucs 9
HANOI, VN . y =
- 萬達國際物流股份有限公司
Notify party 人@
MA JOINT CO., LTD., NO.23 FUIN DOWN
ROAD, TAY HO DIST., HANOI, VIETNAM
Ocean Vessel Voy.No. |Port of Loading
SUN 956 HONG KONG
Port of Discharge Place of Delivery
HAI PHONG PORT,
VIETNAM
on 864.50KGS 9.680 M?
L/C NO. JK-1238 DATED 25-MARCH-11
NAME OF ISSUING BANK: VIETNAM BANK FOR AGRICULTURE
. AND RURAL DEVELOPMENT(SOGIAODICH BRANCH), HANOI, VN
@ "FAX|RELEASE” AND "FREIGHT PREPAID"
SAY TOTAL | xo CTNSJONLY. @ CY-CY
RRANGED [| | ORIGINAL
TOTAL
Type of
1LCY |L.CY 1L.ORD [Freight prepaid at Freight payable at Place and date of issue
2.CFS |2.CFS |2.REEF
3.DOOR |3.DOOR |3.DANG |Ex. Rate |Number of original B(s)/L
PANDA LOGISTICS CO., LTD.
THREE (3)
WH Date Laden on board the vessel b
生 sy
20-APRIL-11 Signature |AS CARRIER
BL
100 BIR
國泰世紀產物保險股份有限公司
Cathay Century Insurance Co., Ltd.
財政部核發營業執照號碼: 台係字第 015 號
HEAD OFFICE: 125CHIE KUO SOUTH ROAD, SEC.2, TAIPEL, TAIWAN, R.O.C-
TELEPHONE: 90202706-7890 FAX: :(02)2755-1299
MARINE CARGO POLICY ORIGINAL
POLICY NO. 123456789 ASSURED @®
JASON INDUSTRIAL CO., LTD.
CLAIM, IF ANY, PAYABLE AT/IN
@ VIETNAM IN USD
INVOICE NO. DF-0041
CLAIM AGENT: AMOUNT INSURED USD44,916.00 @
NEAREST LLOYD'S AGENT
U.S. DOLLARS XXX ONLY.
WHEN PRESENTING CLAIM ALL OF
THE CONCERNED DOCUMENTS SHIP OR VESSEL SUN V.956
SHOULD BE WRITTEN IN OR
TRANSLATED INTO ENGLISH. SAILING ON/OR ABOUT rox
@ FROM SHANGHAI TO HAI PHONG PORT, VIETNAM
SUBJECT-MATTER INSURED (WARRANTED ALL BRAND-NEW UNLESS OTHERWISE SPECIFIED)
@ 245 DZN OF SUN UMBRELLA
CONDITIONS
SUBJECT TO THE FOLLOWING CLAUSES AS ATTACHED HERETO
INSTITUTE CARGO CLAUSES i)
Marks and Numbers as per INVOICE NO. specified above. Valued at the same AMOUNT INSURED
SIGNED IN xxx ON 9@ 22-APRIL-11 NUMBERS OF POLICES ISSUED IN TRIPLICATE
INSTITUTE REPLACEMENT CLAUSE(APPLYING This insurance does not cover any loss or damage to the
TO MACHINERY). In the event of loss of or damage to property which at the time of the happening of such loss
any part or parts of an insured machine caused by a peril or damage is insured by or would but for the existence
covered by the Policy, the sum recoverable shall not of the Policy be insured by any fire or other insurance
exceed the cost of replacement or repair of such part or policy or policies except in respect of any excess beyond
parts plus charges for forwarding and refitting, if the amount which would have been payable under the
incurred, but excluding duty unless the full duty is fire or other insurance policy or policies had this
included in the amount insured, in which case loss, if insurance not been effected.
any, sustained by payment of 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 Jaw 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 Cathay
Century Insurance Co., Ltd., on behalf of the co-insurance who, liable for We, Cathay Century Insurance Co., Ltd., hereby agree in consideration of
their respective subscription specified in this Policy. the payment to us by or on behalf of the Assured of the Premium as arranged
[Warranted shipped under deck unless otherwise specified or containerized _|to insure against loss damage liability or expense to the extent and in the
shipment, manner herein provided.
‘in the event of loss or damage which may involve a claim under the
insurance, no claim sball be paid unless immediate notice of such loss or _|In witness whereof, I the undersigned of Cathay Century Insurance Co.,
damage has been given to and a Survey Report obtained from this Company’s |Ltd., on behalf of the said Company have subscribed My Name in the place
Office or Agents specified in this Policy. 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 [For CATHAY CENTURY INSURANCE CO., LTD.
‘on the attached hereto and please observe in compliance therewith. [Not Valid unless countersigned by President
(IZA 6-5
四、貿易個案分析 (本題共 3 KARA > GET 30分)
請回答下列各問題,並將適當答案寫在答案紙。
(一) 台灣一家公司從日本空運進口一批貨物,試分析以下各情境並回答問題:
1.若台商希望日方以保稅方式將貨物進到龜山的國際物流中心以完成交
貨,請問該筆交易的貿易條件較適合採DAT 或DAP?叉兩者之風險轉
移點差異為何? 62)
2.若貿易條件為DDP Keelung Incoterms ® 2010,由於台灣工廠遲於提供
日本賣方相關的輸入許可證,以致於日方因延遲報關,貨物存放於碼頭
倉庫時被無名火燒毀。就台灣工廠方面認為 DDP 貿易條件下,進口報
關是屬於出口商的責任,進口商可以完全免責,因此不用對這批貨的損
和失人負責。你認為台灣工廠的主張合理嗎? 為什麼? (5 分)
(=) 某台商以 FCA 條件外銷一批貨物到美國芝加哥,蘊收到客戶開來的L/C,
但L/C 中有關運送單證要求提示 FCR(Forwarder’s Cargo Receipt),而不是
BOR Ocean B/L,經詢問美國客戶,該進口商表示 FCR 可以用來取代B/L。
請問:
1FCR 與BL 兩者聞有何差異? (4分)
2.以FCR 代替BL,對出口商而言有沒有風險? 為什麼? (4分)
(三) 豐華貿易公司專門進出口營造建材,於 2011 年1月間向法國雷葛公司探
購一批鋼管供應國內數家營造公司興建大樓之用,且規定最晚應於2月中
旬前裝船,豐華貿易公司向某家產物保險公司投保海上貨物保險,保險金
額為新台幣 300 萬元,由於豐華公司不知輪船所屬國籍亦不確定開航日
期,投保時僅將船名填載於投保書中但未註明國籍,至於開航日則寫上
"TO BE DECLARED 」。之後,該輪船於2月 10 日於蘇伊士運河沉沒,
船載貨物全部滅失;豐華公司於2月 14日接獲船公司沈船通知,豐華公
司隨即通知保險公司,過兩天後豐華公司又接獲船公司證實貨物全損之函
件,因此又將該函件內容通知保險公司,同時向保險公司請求依照保險契
約給付保險金額,但保險公司認為保險契紹未依海商法規定將船舶國籍載
明,且開航日亦無確定之年月日,主張保險契約無效因而拒絕給付保險金
額 °
試問:
LTBD 保單通常適用於何種付款方式與貿易條件?該保單之受益人一般
為何 ? 請說明理由。 (6分)
2.保險公司主張保險契紹無效是否有理? 為什麼? (6分)
100 RSF
業務乙級 6-6
初複
Hoa
= . a a 國貿業務乙級技術士技人
< |
閱閱
& | 一}貿易函電與簽約 (本題共2大題,合計 30 3)
則 ! (一) 請將下列短交譯成英交 CRESE 3 ER > BENE S 43> BET 15 39)
=
e 1.因原物料價格劇增,我們被迫漲價百分之五。
ae) |
一 : 2 請在購買日起 30 天內退回瑕閘品,運費到時候會退還。
= 訂
i
|
se
de] |
goss ole
peera|
Bees. 3. 謝謝您對 Apex 601 型的數位相機感興趣,該相機是目前本公司
meee S| 最受歡迎也最暢銷的產品。
ZESeS |
計生
ae
1 ome!
100 國貿業鴛
品缺考 (] 違規
壇能檢定
參考解答
- ① 保稅進入國際物流中心完成交貨，Incoterms 2010 較接近 DAT 指定終端，DAT 風險於卸至指定終端移轉；DAP 則於運抵指定地可卸載狀態移轉。
- ② DDP 下賣方負責進口通關，但買方仍有協助提供輸入許可等義務；因買方遲延提供文件造成貨損，買方不得完全免責。
- ③ FCR 是承攬運送人收貨證明，通常不是物權證券，不能等同 ocean B/L；以 FCR 取代 B/L，出口商可能喪失貨權控制且銀行接受度較低。
- ④ LTBD 保單多用於信用狀或賣方需先投保但船名/日期未確定之交易；受益人通常為信用狀或保單指定之買方/銀行。
- ⑤ TO BE DECLARED 船名、國籍或開航日未確定時，日後依保單約定補告即可；若已合理通知保險人，保險契約不當然無效。