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BUS CA BCH EBS
— > A
(一) 請將下列短文譯成英女 (本題共3小題 > 每小題5分,合計15分)
1. 隨函附上型錄及價目表,供您參考。若貴公司所下訂單在 1000 台以上,我們
將給予定價九折優待。
2. 很高興通知您,您訂的貨品已於5月 25 日由衡陽輸 (M/S Heng Yang) 載離高
雄港 (Kaohsiung) 前往神戶 (Kobe),相信貨品會平安送抵您的手中。
3. 應您所求,我們已指示銀行修改信用狀如下:
「 金額增至美金 35, 000 元」
「 允許轉運」
「有效期延長至 10 月 25 Ay
(二) 貿易信函 (本題 15 分)
你是華虹公司的業務助理。貴公司最近寄運 50 箱 (case) 檯燈 (desk lamp) 給一家
德國客戶。七月一日客戶 (Mr'. Krauss) 來 email 抱怨,有一箱貨物嚴重受損,要
求換貨。因貨品包裝謹慎仔細,推論應是儲放或搬運處理不當所致。貴公司已將
並說明你們的處理過程 (相關交件隨信附上)。請客戶將受損貨物留待你們處置,
等候進一步通知。告訴他們,在接到保險公司的回音時會再寫信聯絡。
99 國貿業務/Z
屆能檢定術科測試試題
參考解答
- 短文英譯 1：We enclose our catalogue and price list for your reference. For orders of more than 1,000 units, we will grant a 10% discount off the list price.
- 短文英譯 2：We are pleased to inform you that the goods you ordered left Kaohsiung for Kobe on May 25 aboard M/S Heng Yang, and we trust they will arrive safely.
- 短文英譯 3：As requested, we have instructed our bank to amend the letter of credit as follows: increase the amount to USD35,000, allow transshipment, and extend the expiry date to October 25.
- 貿易信函 Subject：Claim for M/S Heng Yang
- 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 5小題,每小題2分,合計 10分)
請根據下列資料,分別計算空運運費、進口稅費等各項問題,並將正確答案填入答
(一)空運運費
某出口商空運 2 箱貨物至東京,相關資料如下:
(1)淨重/毛重:分別為 28.6kgs/30.2kgs 和 28.9kgs/30.4 kgs。
0)體積:分別為 70x60x60 cm 和 48"x36"x24"。
經詢問空運公司之 GCR 費率如下:
4300kgs
請依上述條件進行以下相關核算 :
計費重量三 kgs。
@應付空運運費三NT$ 。
(二)進口稅費
某進口商從德國進口排氣量 3000ce 跑車兩部,其申報進口價格為 EUR73,846.15
CIF KEELUNG,貨物稅率為35%。該貨之進口日期為9 年6月2日,但進口商
於9年6月26日才向海關申報;而海關填發稅款繳納證之日期為9 年6月 29
日,進口商則遲至 99 年7年23 日才至銀行收稅處繳納。
經查詢得知關稅稅率為 30%,每旬報關適用外幣匯率其買入匯率為
EUR1=NT$39.5500,賣出匯率為 EURI=NT$39.9500 °
請根據上述資料進行下列進口應繳稅費核算 :
@營業稅 =NT$___
@滯報費 =NT$ °
@關稅、貨物稅及營業稅三者之滯納金共計 NTS °
FE ZAR 6-1
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 2分,合計 20分)
請根據所附之信用狀,審核商業發票、包裝單、提單及保險單之編號0@@,...內容,
並將錯誤之編號及正確答案依序寫在答案紙,兩者皆正確才予以計分。
05 FEB. 2010 11:45:08 HUA NAN COMMERCIAL BANK LTD
ISSUE OF A DOCUMENTARY CREDIT
Basic Header HNBKTWTPBXXX
Application Header NATIONAL BANK OF GREECE 8.A. ATHENS GREECE
User Header Bank Priority 113:
Msg User Ref. 108:
Sequence of Total 27 : WW
Form ofDoc. Credit 40A: IRREVOCABLE
Doc. Credit Number 20 : 1471535315126689
Date of Issue 31C: 100205
Date and Place of Expiry 31D: DATE 100420 PLACE TAIWAN
Applicant Bank 51D: MARFIN EGNATIA BANK S.A. ATHENS 7
Applicant 50 : CALDA HEATING S.A.
100 TATOIOU AVE. 144528 METAMORFOSSI
PIRAEUS, GREECE
Beneficiary 59 : DRAGON TRADING COMPANY LIMITED
12F NO.6688, ZHUANG JING ROAD, BANQIAO CITY
TAIPEI COUNTY, TAIWAN
Currency Code Amount 32B: USD43,462.80
Applicable Rules 40E: UCP LATEST VERSION
Available with/by 41D: ANY BANK BY DEF. PAYMENT
Deferred Payment Det. 42C: AT 90 DAYS FROM B/L DATE
Partial Shipments 43P: PROHIBITED I
Transshipment 43T: PROHIBITED
Port of Loading 44E: TAIWAN/CHINA I
Port of Discharge 44F: PIRAEUS
Place of Delivery 44D: PIRAEUS C
Latest Date of Shipment 44C: 100405 I
Description of Goods 454: OUTDOOR SOCCER SHOES
AS PER SALES CONFIRMATION NO.CH-011210
CIF PIRAEUS
9國貿業務/
Documents Required 46A: +INVOICES IN FOUR COPIES IN THE NAME OF
OPENERS DULY SIGNED BY BENEFICIARY
INDICATING HS CODE NO.6402.19 AND
CERTIFYING THAT GOODS ARE OF TAIWAN OR
CHINA ORIGIN
+PACKING LIST IN THREE COPIES
+FULL SET LESS ONE(3/4) OF CLEAN ON BOARD
BILLS OF LADING ISSUED TO OUR ORDER
MARKED FREIGHT PREPAID, NOTIFYING
APPLICANT
+INSURANCE POLICY/CERTIFICATE IN DUPLICATE
ISSUED OR ENDORSED TO OUR ORDER FOR CIF
VALUE OF GOODS PLUS 20% COVERING
INSTITUTE CARGO CLAUSES (A), INSTITUTE WAR
CLAUSES (CARGO) CLAIMS IF ANY PAYABLE IN
GREECE NOMINATING THE PARTY TO PAY SUCH
CLAIMS
Additional Conditions 47A: +INVOICE EXCEEDING THIS CREDIT AMOUNT ARE NOT
ACCEPTABLE
+DOCUMENTS DATED PRIOR TO THE DATE OF THIS
CREDIT ARE NOT ACCEPTABLE
+ALL DOCUMENTS SHOULD BE MENTIONED L/C
NUMBER
+SHORT FORM/CHARTER PARTY/BLANK BACK BILLS OF
LADING ARE NOT ACCEPTABLE
+WE SHALL DEDUCT EUR60 FROM THE PAYMENT IF
DOCUMENTS ARE PRESENTED WITH SOME
DISCREPANCIES
Details of Charges 71B: ALL CHARGES OUTSIDE GREECE ARE FOR ACCOUNT OF
BENEFICIARY.
Period for Presentation 48 : WITHIN 15 DYAS AFTER THE DATE OF SHIPMENT BUT
NOT LATER THAN THE VALIDITY OF THIS CREDIT
Confirmation Instruction 49 : WITHOUT
Instructions 78 : DOCUMENTS TO BE SENT TO US IN ONE LOT BY REGD.
AIRMAIL. PROVIDED ALL L/C TERMS AND CONDITIONS
HAVE BEEN COMPLIED WITH WE SHALL CONFIRM
MATURITY DATE AND PAYMENT SHALL BE EFFECTED AS
PER NEGOTIATING BANK'S INSTRUCTIONS
STS ZAM 6-2
DRAGON TRADING COMPANY LIMITED
12F NO.6688, ZHUANG JING ROAD.
BANQIAO CITY, TAIPEI COUNTY
TAIWAN R.O.C.
Tel: +886-2-290xxxxx
Fax: +886-2-290xxxxx
INVOICE
No.CH-040310 Date: April 5, 2010
Invoice of 2,760 pairs of Outdoor Soccer Shoes @ .
For account and risk of Messrs. CALDA HEATING S.A. 100 TATOIOU AVE. 144528 .
METAMORFOSSI PIRAEUS, GREECE 2)
Shipped Per S.S. @ HANJIN LYON V.0001E :
Sailing on or about April 5, 2010 |
Shipment From: XXXXXX To: PIRAEUS via
Marks & Nos. Description of Merchandise Amount
® 1
OUTDOOR SOCCER SHOES CIF PIRAUES ~
CHSA 1,800 pairs|CH-688 Upper: PU Outsole: RB |USD15.25/pair_ |USD27,450.00
PIRAEUS Size: 28-35
CINO.AI-A150 960 pairs |CH-4pu Upper: PU Outsole: TPR [了USD16.68/pair [USD16,012.80
BI-B120 「 2,760 pairs Size: 41-45 USD43,462.80 p
MADE IN CHINA | vvvvvvvvv IWWVVVVVVVVVV ‧
G| SAY U.S. DOLLARS FORTY THREE THOUSAND FOUR DRED
SIXTY TWO AND CENTS EIGHTY ONLY
@®| DRAWN UNDER MARFIN EGNATIA BANK $.A. ATHENS
LIC NO. 1471535315126689 DATED FEBRUARY 5, 2010
| AS PER SALES CONFIRMATION NO. CH-011210
WE HEREBY CERTIFY THAT GOODS ARE OF TAIWAN ORIGIN.
@®] HS CODE NO. 6402.19
DRAGON TRADING COMPANY LIMITED
Mark Wang
9國貿業務/
DRAGON TRADING COMPANY LIMITED
12F NO.6688, ZHUANG JING ROAD.
BANQIAO CITY, TAIPEI COUNTY
TAIWAN R.O.C.
Tel: +886-2-290xxxxx
Fax: +886-2-290xxxxx
@ PACKING /WEIGHT LIST
No. CH-040310 Date: April 5, 2010
PACKING LIST OF 2,760 pairs of Outdoor Soccer Shoes MARKS & NOS.
For account and risk of Messrs CALDA HEATING S.A. 100 CHSA
TATOIOU AVE. 144528 METAMORFOSSIPIRAEUS, GREECE PIRAEUS
Shipped Per S.S. HANJIN LYON V.0001E C/NO.A1-A150
Sailing on or about April 5, 2010 BI-B120
Shipment From TAIWAN/CHINA @ MADE IN CHINA
To PIRAEUS
人@ OUTDOOR SOCCER SHOES ®
1-150 \CH-688 Upper: PU Outsole: RB (@12 PAIRS | @11 KGS. | @13 KGS. |@0.097 CBM
Size: 28-35 t,800 PAIRS | 1,650 KGS. | 1,950 KGS. |14.550 CBM
151-270 |CH-4pu Upper:PU Outsole: TPR|@8 PAIRS | @9 KGS. @11 KGS. |@0.091 CBM
Size: 41-45 960 PAIRS | 1,080 KGS. | 1,320 KGS. |10.920 CBM
270 CINS 2,760 PAIRS} 2,730 KGS. | 3,270 KGS. |25.470 CBM
VWVVVVVVV Vvvvvvvvvvl vvvvvvvvvv| vvvvvvvvv [vvvvvvvvvv
@ SAY TOTAL TWO HUNDRED SEVENTY (270) CARTONS ONLY.
® L/CNO. 1471535315126689
DRAGON TRADING|COMPANY LIMITED
Mark Wang
LEZ 6-3
DRAGON TRADING COMPANY LIMITED SHPA99988
LINK CARRIERS S.A.
Consignee
TO ORDER @ BILL OF LADING .
Notify party carrier not to be responsible for failure to notify|
ICALDA HEATING S.A. @
100 TATOIOU AVE. 144528 METAMORFOSSI
PIRAEUS, GREECE FORWARDING AGENT REFERENCES (COMPLETE NAME AND ADRESS) .
Pre-carriage by Place of Receipt .
SHANGHAI CY
‘Ocean Vessel Voy. No. |Port of Loading :
HANJIN LYON 0001E| SHANGHAI !
Port of Discharge Place of Delivery Final destination (for the Merchant reference)
PIRAEUS ® PIRAEUS CY (
(Container No. [Seal No. Number of | Kind of packages; Description of goods Gross weight [Measurement
Marks & Numbi tai 了和 w K M 1
cee rackages. @ "SHIPPER’S LOAD & COUNT’ 8s
SAID TO CONTAIN
YMLU 7407748 0305415/40" -
3 :
270 CTNS | OUTDOOR SOCCER SHOES | 3270KGS| 75.470M 1
® VVVVVVVVY . VvVVVvvvv] VYVVVVVVV (
@) "FREIGHT PREPAID"
@® LIC NO. 1471535315126689 d
K
Total No.jof container of say TOTAIL TWO HUNDRED SEVENTY (270 ORIGINA\ I
packages |(in words) 1
CARTONSIONLY 9@ a
:
e
A ARRAN D
i
peat TOTAL a
LCY LCY 1.ORD [reightprepaid at Freight payable at Place and date of issue It
2.CFS |2.CFS 2.REEF | TAIPEI 由
3.DooR |3.DOOR |3.DANG |Bx. Rate Number of original B(s)/L c SA. v
LINK CARRIERS S.A. l
@ THREEG) in
WH Yate @ Laden boms the vessel by F
APRIL 6,2010 Signature |AS CARRIER Hin
B/L ot
99 國貿業務Z
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 He
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-0006666 ASSURED CALDAHEATINGS.A. ©
CLAIM, IF ANY, PAYABLE AT/IN
GREECE IN USD
INVOICE NO. CH-040310
CLAIM AGENT: AMOUNT INSURED USD47,809.08 @
NEAREST LLOYD’S AGENT U.S. DOLLARS FORTY SEVEN THOUSAND EIGHT HUNDRED
NINE AND CENTS EIGHT ONLY.
WHEN PRESENTING CLAIM ALL OF SHIP OR VESSEL
THE CONCERNED DOCUMENTS, @
SHOULD BE WRITTEN IN OR HANIIN LYON V.0001E SAILING ON/OR ABOUT APRIL 5, 2010
TRANSLATED INTO ENGLISH. FROM SHANGHAI, CHINA TO PIRAEUS, GREECE
SUBJECT-MATTER INSURED (WARRANTED ALL BRAND-NEW UNLESS OTHERWISE SPECIFIED)
OUTDOOR SOCCER SHOES 2,760 PAIRS (270 CARTONS)
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 CLAUSEES (A) 人@
INSTITUTE WAR CLAUSES (CARGO)
Marks and Numbers as per INVOICE NO. specified above. Valued at the same AMOUNT INSURED
SIGNED IN TAIPEI ON 6 APRIL4,2010 | NUMBERS OF POLICES ISSUED IN DUPLICATE
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 Notwithstanding anything contained herein or attached hereto to the country.
be recoverable. This insurance is understood and agreed to be subject to English law and
CO-INSURANCE CLAUSE practice only as to liability for and settlement of any and all claims.
. (applicable in case of Co-Insurance) _ We, FUBON INSURANCE COMPANY LIMITED, hereby agree in
It is hereby understood and agreed that the Policy is issued by FUBON consideration of the payment to us by or on behalf of the Assured of the
INSURANCE COMPANY LIMITED, on behalf of the co-insurance who, premium as arranged to insure against loss damage liability or expense to the
liable for their respective subscription specified in this Policy. extent end in the manner herein provided.
pp LIMITED, on behalf of the said Company have subscribed My Name in the
Fncmrance noc shell bese wens 2 a eee sor Place specified as above tothe polices, the issued numbers thereof being
_ i ., [Specified as above, of the same tenor and date, one of which being
earage been ae Report obtained from this Company's | mplished, 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 FUBON INSURANCE COMPANY LIMITED
[on the attached hereto and please observe in compliance therewith, Not Valid unless countersigned by President
SESZA 6-4
四、貿易個案分析 (本題共6大題、合計 40分)
請回答下列各問題,並將適當答案寫在答案紙。
(—) #6 CIF 貿易條件下,請就CY/CY 與 CFS/CFS 回答以下問題:
(1)請根據下列裝運程序選項,挑選並排列出以上兩種運送方式正確的託運流
程?(請以代號列出) (4分)
a.治訂艙位 b.進口報關、放行|e.出口商將貨物進儲d .裝船出口
貨櫃場(碼頭倉庫),
由船公司負責裝櫃
e.出口商向船公司歷出口報關、放行lg.買方派車至貨櫃場巴.買方提領貨櫃
提領空櫃,至貨物提領貨物拖至公司倉庫
儲存處所裝櫃、加拆櫃
封條
i出口商委託拖車公上j貨櫃卸至目的港Kk.貨櫃卸至目的港之|貨車至貨物儲
司將貨櫃拖至船| 之貨櫃中心貨櫃場(碼頭倉庫) ,| 存處所裝載貨
公司指定之貨櫃由船公司負責拆櫃 | 物
中心
G)假如船公司簽發了 Clean B/L,最後貨主提貨後發現貨物數量短少,則在以
上兩種運送方式下,此項損失分別該由誰人負責 ?0分)
(二)某出口商以 60 days D/A 方式外銷貨物至中南美洲,進口商依約於單據收訖後承
兌,但卻因公司財務發生問題,於到期日時無法付款。此時,出口商作出拒絕
證書(Protes6)提起訴訟。
請問:
(UDD/A 對進口商有何優點? GB 分)
(2)D/A 與O/A 在單據交付上有何差異? 2分)
(3)何謂拒絕證書? 並說明 URC522 第 24 條規定。(4分)
99 國貿業務。
(三)某信用狀部分內容如下:
1.Date of Issue 31C : 100906
2.Expiry *31D : 100913
3.Drafts at...42C : 30 DAYS FROM SIGHT
4.Drawee 42D : ISSUING BANK
5.Latest Date of Shipment 44C : 100820
6.Documents Required 46A:1 PHOTOCOPY OF AIR WAYBILL CONSIGNED
TO APPLICANT
7 受益人於 2010 年8月 17 日裝運貨物,並在信用狀規定期限內提示單據。如
開狀銀行於 2010 年9月 10日收到單據9月 17 日審單完畢並對外拒付,同
時向申請人發出單據瑕疵通知。
開狀銀行在拒付通知中稱「......留存單據直至收到申請人拋棄瑕疵之主張並
4 同意接受拋棄,或依此前收到的提示人之指示行事J。9 月 20 日申請人接受
單據瑕疵的函交人送達開狀銀行,9月22 日開狀銀行同意接受申請人拋棄瑕疵
之主張並交單給申請人,同時對提示人發電承兌。
依UCP600 和ISBP 請回答下述問題並說明依據理由 :
(1)如信用狀未規定「 裝運日後若二日內提示J,受益人最遲應於何日前提示單
據?G分)
G0)開狀銀行之審單期限是否符合規定? (3 分)
(3)開狀銀行之拒付通知應包含哪些內容? 3 分)
(四)L/C 中有關保險的條款規定: Insurance Policy or Certificate in duplicate for 110%
CIF value blank endorsed and including ICC(A), claims payable in Canada currency
of drafts 而出口商提示的保險單卻載明 Franchise 20% °
請問:
(1) 何謂 Franchise 20%? (1分)
(2) 進口商可否拒付? 其理由何在?G 分)
AZAR 6-5
(五)甲公司向丹麥廿公司採購食品機器三台,貿易條件為 FOB,交易金額為
USD125,000。同時在囊公司通知所訂購之機器已生產完成並向船公司治訂艙位
後,於船舶開航前甲公司即向產物保險公司辦理投保貨物運輸保險,保險條款
為ICC(A)82.1.1。該三台機器係裝載於一個40 呎貨櫃,而該貨櫃在哥本哈根港
口順利裝運後,其航程時間纖 235~30 天。當船舶抵達基隆港,甲公司委請報關
行辦理報關提貨後,赫然發現貨櫃底部破洞,造成機器受海水浸濕。
(1)甲公司可否向保險公司請求賠償 ? (1 分)
(2)其理由何在? G 分)
(AME WTO 入會談判協議上,台灣承諾農產品除了關稅逐步降低、市場開放之外,
還必須刪減農業補貼。人台灣入會後,由於我國耕地面積狹小,小農經營下使得
農產品價格在國際市場上不具競爭力,導致各國農產品大量進入台灣,對農業
(1)根據以上情況,政府對外應採取反傾銷措施或防衛措施較為適當? 0分)
(2)此兩種措施之差異為何 ? (請列舉 3 項) (6 分)
99 國貿業務7
TS iM 6-6
|
初複
分分
< ‘ By
. ; — + Ree RSSeY
生 ; (一) 請將下列短交譯成英文 CRIS 3 NE» RUNES > GEE IS A)
時 : 1.隨瑣附上型錄及價目表,供您參考。若貴公司所下訂單在 1000 ADI
a | 上,我們將給予定價九折優待。
! 2.很高興通知您您訂的貨品已於5月 25 日由衡陽輪 (M/S Heng Yang
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Bese [金額增至美金 35,000 元」
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多全時時 # 「有效期延長至 10月25 日」
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參考解答
- ① CY/CY 為整櫃場到場，通常由貨主裝櫃封櫃並在目的地提整櫃；CFS/CFS 為併櫃倉到倉，由船公司或承攬人負責裝拆櫃。
- ② Clean B/L 後發現短少：CY/CY 若封條完整，多由裝櫃貨主負責；CFS/CFS 因船方/承攬人負責裝拆櫃，短少較可能向承運人或承攬人求償。
- ③ D/A 對進口商有承兌後即可取得單據先提貨銷售、到期再付款的優點；O/A 則通常無銀行單據控制，風險更偏向出口商。
- ④ 拒絕證書是付款人拒絕承兌或付款時，由公證機關作成以保全追索權之文件；URC522第24條要求託收指示明示是否需作成拒絕證書，銀行無義務自行辦理。
- ⑤ 信用狀拒付通知須於UCP600規定期限內一次列明不符點及單據處置方式；逾期或通知不合格，開狀銀行可能喪失拒付權。