二、進出口價格核算 (本題共 10 小題,每小題2分,合計 20分
請根據下列資料,分別計算空運運費、出口還價、進口稅費等各項問題,並將
正確答案填入答案紙。
某出口商出口 4 箱貨物,每箱淨重 62.7 公斤、毛重 63.7 AT SHORES
48"x24"x20*,向航空公司詢問之 GCR 費率如下:
(匯率 USD1=TWD32.295)
請依上述條件進行以下運費核算 :
@應付空運運費~USD 。
@能升級+300KGM 費率之計費重量二 KGS。
2.出口還價
出口商和美國某買主洽談出口一只TEU 貨櫃。相關資料如下 :
(1)產品資料 :
包裝方式
包裝尺寸
(0)運費資料 :
併樞(CFS)
最低裝運量
G)其他報價資料 :
保險費率:A 款險 1.08% » BEL 0.05%
業務乙級 5-1
如美國客戶出價 CIFC3 New York USD25.6/SET。請依據上述資料進行下列價格
RA:
@出口商如接受美國客戶出價,則其利潤率為 %。
@出口商如欲維持 15%的利潤率,其能接受 CIFCS New York 價格為
USD /SET。
@如美國客戶堅持按 CIFC3 New York USD25.6/SET 成交,出口商如要獲得 15%
的利潤率,則購貨成本應當調整至TWD____/SBT。
@買賣雙方最後以 CIFC3 New York USD26.6/SET 成交,但運輸途中貨物因承
保事故致全部毀損時,保險公司賠償金額為USD___。
3.進口稅費
某進口商從日本進口乾魷魚 500 公斤,每公斤價格為JPY1,050 FOBKOBE,貨
物於9年1月4日由高雄港起岸,海上運費為 USD650,保險費為 USD210。
進口關稅為TWD219/公斤或 50%,從高徵稅。進口商於 9 年1月 22 日向海關
申報,海關於99年1月25 日送達稅款繳納證,進口商於9 年2月9日繳納稅
金 °
HSRC i SSS FL RES FB
| 國家 |全明代號
[Japan 和 Jpy 和oo0.35430|| o00.35530 |
請根據以上資料進行下列進口應繳稅費核算 :
@D.P.V.=TWD.
@進口關稅=TWD
@營業稅=TWD
@滯報費及滯納金共計=TWD
99 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2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,審核匯票、商業發票、包裝單及提單之編號0@G@---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。
Swift Output : FIN 700 Issue of a Documentary Credit
Sender : PUNBINBBDOB
PUNJAB NATIONAL BANK.
NEW DELHI IN
Receiver : ABNATWTPXXX
ABN AMRO BANK.N.V.
TAIPEI TW
Sequence of Total 27 : Wi
Form ofDoc. Credit 40A: IRREVOCABLE
Doc. Credit Number 20 : DOB/FLC161666M/10
Date of Issue 31C: 100115
Date and Place of Expiry 31D: 100315 TAIWAN
Applicant 50 : SUDAR EQUIPMENTS PVT LID.
66 KARNAL ROAD AZADPUR NEW DELHI 110033 INDIA
Beneficiary 59 : HIGH POWER ENTERPRISE CO., LTD.
8F NO.2890 HUA CHENG ROAD XINZHUANG TAIWAN
Currency Code Amount 32B: USD153,125.00
Applicable Rules 40E: UCP LATEST VERSION
Available with/by 41D: ABNATWTPXXX
ABN AMRO BANK N.V. TAIPEI TW BY NEGOTIATION
Drafts at..... 42C: 45 DAYS AFTER SIGHT FOR 100 PCT OF INVOICE VALUE
BEARING DRAWN UNDER OUR DC NO.
DOB/FLC161666M/10 DATED 100115
Drawee 42D : PUNJAB NATIONAL BANK
BO GUJRANWALA TOWN DELHI
Partial Shipments 43P: ALLOWED
Transshipment 43T: PROHIBITED
Port of Loading 44E: ANY TAIWANESE PORT
Port of Discharge 44F: NHAVA SHEVA
Place of Delivery 44D : NEW DELHI
Latest Date of Shipment 44C: 100305
Description of Goods 454: CAP SEALING MACHINE TERMS: CPT NEW DELHI
AS PER PROFORMA INVOICE NO.SE-981225 DATED DEC.
25, 2009
業務乙級 5.2
Documents Required 46A: 1. FOUR COPIES OF SIGNED INVOICE CERTIFYING
GOODS TO BE OF TAIWAN ORIGIN
2. TWO COPIES OF CERTIFICATE OF ORIGIN ISSUED BY
THE CHAMBER OF COMMERCE CERTIFYING GOODS
TO BE OF TAIWAN ORIGIN
3. PACKING LIST IN QUADRUPLICATE
4, FULL SET LESS ONE OF CLEAN ON BOARD BILL OF
LADING CONSIGNED TO PUNJAB NATIONAL BANK
MARKED FREIGHT PAID AND CLAUSED NOTIFY
: PUNJAB NATIONAL BANK GUJRANWALAN TOWN
DELHI AND THE APPLICANT
5. BENEFICIAY'’S CERTIFICATE STATING THAT ONE
NON-NEGOTIABLE SET OF STIPULATED DOCUMENTS
AND ONE ORIGINAL B/L HAVE BEEN FORWARDED BY
COURIER TO APPLICANT WITHIN 3 DAYS OF
SHIPMENT
Additional Conditions 47A: 1. DOCUMENT PRODUCED BY REPROGRAPHIC
/COMPUTERIZED/CARBON COPY SYSTEM IN PLACE
OF ORIGINAL DOCUMENTS ARE ACCEPTABLE,
PROVIDED THE SAME ARE MANUALLY SIGNED BY
AUTHORISED SIGNATORIES
2. TRANSPORT DOCUMENTS OF THE FOLLOWING
NATURE ARE NOT ACCEPTABLE
A)SHORT TERM OR BLANK B/L
. B)CONTAINING A PROVISION THAT GOODS MAY BE
CARRIED ON DECK
C)ISSUED PRIOR TO THE CREDIT
D)THIRD PARTY B/L
3. INVOICES ISSUED FOR AMOUNTS IN EXCESS OF THE
AMOUNT PERMITTED BY THE CREDIT ARE NOT
ACCEPTABLE, THE GROSS CPT VALUE OF THE GOODS
BEFORE DEDUCTION OF AGENTS COMMISSION, IF
ANY, MUST NOT EXCEED CREDIT AMOUNT
4, CERTIFICATE FROM LLOYDS OR EQUIVALENT
SOCIETY TO THE EFFECT THAT THE CARRYING
VESSEL IS A CONFERENCE LINER SEAWORTHY AND
; NOT MORE THAN 20 YEARS OLD
Details of Charges 71B: ALL CHARGES OUTSIDE INDIA ARE FOR ACCOUNT OF
BENEFICIARY.
99 BLESS.
Period for Presentation 48 : DOCUMENTS MUST BE PRESENTED FOR NEGOTIATION
WITHIN 10 DYAS AFTER THE DATE OF SHIPMENT BUT
NOT LATER THAN THE VALIDITY OF THIS CREDIT.
Confirmation Instruction 49 : WITHOUT
Instructions to Pay/Accpt/ 78 : DOCUMENTS TO BE SENT TO US IN TWO CONSECUTIVE
Negot Bnk SETS, FIRST BY COURIER AND SECOND BY REGD.
AIRMAIL. 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 AMT ON RECEIPT OF DOCS AS PER YOUR
INSTRUCTIONS.
Advise Through Bank 57D : THE CHANG HWA COMMERCIAL BANK.
HO BUSINESS DEPT.
Sender to Receiver 72 : SUBJECT TO UNIFORM CUSTOMS AND PRACTICE FOR
Information DOCUMENTARY CREDIT (2007 REVISION) ICC
PUBLICATION NO.600
Bill of Exchange
Draft No. SE-020810 ®
Exchange for USD153,125.00_ 0 Taipei Taiwan JANUARY 15, 2010
At 45 DATES AFTER G) SIGHT of this FIRST of Exchange (Second the same tenor and
date being unpaid) Pay to the order of
First Commercial Bank
The sum of SAY U.S. DOLLARS ONE HUNDRED FIFTY THREE THOUSAND ONE HUNDRED
TWENTY FIVE ONLY. Value received
Drawn under Letter of Credit No. DOB/FLC161666M/10 dated JANUARY 15,2010
Issued by PUNJAB NATIONAL BANK NEW DELHI IN _
To PUNIABNATIONALBANK _@ tennant
_BO GUIRANWALA TOWN DELHI FIRST COMMERCIAL BANK @
nnn Lustin Chang
業務乙級 5-3
HIGH POWER ENTERPRISE CO., LTD.
8F NO.2890 HUA CHENG ROAD
XINZHUANG TAIWAN
Tel: +886-2-290xxxxx
Fax: +886-2-290xxxxx
© PROFORMA INVOICE
No.SE-020610 Date: Feb, 8, 2010
Invoice of 8 sets of Cap Sealing Machine @
For account and risk of Messrs. SUDAR EQUIPMENTS PVT LTD. 66 KARNAL ROAD AZADPUR
NEW DELHI 110033 INDIA
Shipped Per S.S. EVER RACER V.W085 @®
Sailing on or about FEB. 8, 2010
Shipment From: KAOHSIUNG To: NEW DELHI via NHAVA SHEVA
Marks & Nos. Description of Merchandise Amount
@ @ CAP SEALING MACHINE ® CFRNEW DELHI
per set
SE
(IN OVAL) 5sets |EP-166 Size: 700 x 350 x 1200(mm) /USD15,625.00 | USD78,125.00
ee 3 sets |EP-176 Size: 1000 x 500 x 1400(mm) |USD25,000.00 | USD75,000.00
VIANHAVA SHEVA | "8 sets $D153,125.00
WIC NO.1-8 VVVVV
MADE IN TAIWAN
. @ SAY U.S.DOLLARS ONE HUNDRED FIFTY THREE THOUSAND
: ONE HUNDRED TWENTY FIVE ONLY.
DRAWN DER PUNJAB NATIONAL BANK NEW DELHI IN L/C NO.
DOB/FLC161666M/10 DATED JANUARY 15, 2010,
AS|PER PRORORMA INVOICE NO.SE-981225 DATED DEC. 25, 2009
@® WHHEREBY CERTIFY THAT GOODS TO BE OF TAIWAN ORIGIN.
HIGH POWER ENTERPRISE CO., LTD.
99 國貿業務
HIGH POWER ENTERPRISE CO., LTD.
8F NO.2890 HUA CHENG ROAD
XINZHUANG TAIWAN
Tel: +886-2-290xxxxx
Fax: +886-2-290xxxxx
@ PACKING NOTE
No. SE-020610 Date: Feb. 8, 2010
PACKING LIST OF _ 8 sets of Cap Sealing Machine MARKS & NOS.
For account and risk of Messrs SUDAR EQUIPMENTS PVT LID. QUIPMENTS PVT LTD. SE
66 KARNAL ROAD AZADPUR NEW DELHI 110033 INDIA (IN OVAL)
‘Shipped Per SS... EVERRACERV.W08S NEWDELHI @
Sailing on or about _ FEB. 8, 2010 WIC NO.1-8
Shipment From KAOHSIUNG @ MADE IN TAIWAN
To __NEWDELHIVIANHAVASHEVA. @®
CAP SEALING MACHINE
1-5 EP-166 @1 SET @195 KGS | @225 KGS |@0.693 CBM
Size: 700 x 350 x 1200(mm) 5 SETS 975KGS | 1125KGS | 3.465 CBM
6-8 EP-176 @1 SET @350 KGS | @380KGS |@1.344 CBM
Size: 1000 x 500 x 1400(mm) 3 SETS 1050KGS | 1140KGS | 4.032 CBM
8 W/CASES| 8SETS | 2025KGS | 2265KGS | 7.497 CBM
vvvvvVvvvvv VvYvvvv VVVVvVvvvVY | vvvvvvvvv | vvvvvvvvyv
@ SAY TOTAL EIGHT (8) SETS ONLY.
HIGH POWER ENTERPRISE CO.| LTD.
Lert Wing
業務乙級 5-4
Shipper BLNo-
‘HIGH POWER ENTERPRISE CO., LTD.
8F NO.2890 HUA CHENG ROAD XINZHUANG KSGND973T6286
TAIWAN @ PACIFIC TRANSPORTATION LTD.
Consi
omnes BILL OF LADING
TO ORDER OF PUNJAB NATIONAL BANK
@
: |Notify party carrier not to be responsible for failure to notify’
. PUNJAB NATIONAL BANK GUJRANWALAN
TOWN DELHI AND SUDAR EQUIPMENTS
PVT LTD. 66 KARNAL ROAD AZADPUR NEW FORWARDING AGENT REFERENCES (COMPLETE NAME AND ADRESS)
IDELHI 110033 INDIA ® |
Pre-carriage by Place of Receipt |
KEELUNG
Ocean Vessel Voy. No. [Port of Loading
EVER RACER W085 KAOHSIUNG @
Port of Discharge Place of Delivery Final destination (for the Merchant reference)
INEWDELHI ® NEWDELHI @
(Container No Seal No. [Number of ]Kind of packages; Description of goods [Gross weight ~ [Measurement
Marks & Numbers containers or “SHIPPER'S LOAD & COUNT” Kes/lbs Milcht
packages
@ @ SAID TO CONTAIN @
EMCU 2032425 EM98-824255 /20/ 3
2265 KGS | 7.497M
CAP SEALING MACHINE
8 W/CASES Vvvvvvvvvi VVYVVVVY
: “FREIGHT PREPAID” 60
Total No. of containers or| SAY TOTAL EIGHT (8) WOODEN CASES ONLY. ORIGINAL
packages (in words)
em
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TOTAL
| __ Service | typeof
1.CY LCY 1.ORD |Freightprepaid 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(s)/L
PACIFIC TRANSPORTATION LTD.
THREE (3)
WH ‘Date Laden on board the vessel B
, y
FEB. 8, 2010 Signature AS CARRIER
BL
99 國貿業務
四、貿易個案分析 (AEE 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)在信用狀禁止分批裝運條件下,依UCP600 第30 條有關數量、單價及金額之相關規定,
回答下述間題:(共6小題 ,每小題2分,共分
信用狀規定 : 單據顯示: 是否符合信用狀規定及受益人可押匯金額
裝運數量/金額了劇運數量 (須勾選與天答全部正確,才予以計分)》_
1,000SETS 口不符合(無法押匯)
abont1,000SETS 口不符合(無法押匯)
1,000KGS 950 KGS CAS GRAPE)
USsDp10000 | 口符合: 可押匯金額 USD,
1,000KGS 品不符合(無法押匯)
USD10,000 0KGS Dera: 可振匯金額 USD
about 1,000KGS . 品不符合(無法押匯)
1,000KGS CORFE GFA)
about USD10,000 LOSOKGS 口符合: 可押匯金額 USD
(二)某貿易商以 CHP 條件出口一個20 呎整櫃的貨物,在出貨前及時投保了ICC(B)險並加保
W/Ww。在貨物從出口倉庫運到碼頭裝運的路途中,由於駕駛的疏忽,貨櫃車意外翻覆導
致貨物全部報廢。試分析說明:
1. 應該由買方還是賣方向保險公司索賠? (3分)
2. 保險公司是否應該賠償 ? (3 分)
(三)某公司以 CIFLomdon 條件成交一批冷凍肉品,信用狀規定最遲裝運時間為本月5日。
該批貨物於到月 16 日裝運完畢後,出口商以出具認賠書方式請船公司 BACK-DATED
裝船日,相關單據經押匯銀行審單無誤墊款後,即寄往開狀銀行求償。貨到倫敦時因已
錯過聖誕節旺銷季節,以致該貨物市價大跌,進口商有适向法院提出 Injunetion。
1. (0何謂 BACK-DATED B/L? (3 分)
QZ ERA? (3 分)
2. (1何謂 Injunction 及其適用情形? G 分)
(2)請依據信用狀之特性說明關狀銀行是否應該付款? (3 分)
業務乙級 5-5
初 re
閱 Bal
總 ia |
#8 」 國貿業務乙級技術士技能
; | 一、貿易夯電與簽約
; (+) 請將下列短交譯成英文 (本題共3小題,每小晤 5 分,合計 15分)
1S 1. 本公司是專門從事家具生產的大型製造廠商,目前正在尋找可在
| 歐洲代表我們的代理商。
# 眉
: 2. 您所訂購的產品目前沒貨,我們推薦型號 A203 (Model A203)這一
- : 絕佳替代品,其品質與您所選擇的產品相近,但價格稍微高一些。
則
如 :
em oa 3. 洛杉磯 (Los Angeles) 的B&R 公司 (B& R Corp.)想要在我們這
Bele) | 裡開戶,並且提供了貴公司寶號及電郵地址作為參考。盼貴公司
和本 a 能提供他們的信用狀況資料,不勝感荷。
“See |
ae
rime}
9國貿業務。
戰人缺考品違規
能檢定術科測驗答案紙
) 複
(一)貿易信男 (本題共 15分)
E
eH ZAM 3-1
olf
閱閱
2 i 二、進出口價格核算 (本題共 10 小題,每小題2分,合計20分)
圖 : 請依核算要求填入答案即可,不需寫出計算過程
答 x] 核算要求
則 ; 計算至小數點第 3 位,四捨五入後取2們
as 4
aa
Bd +
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aay
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an
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三、貿易單據審改
(本題共 10 小題 , 每小題 2分,合計20分)
2位 alot
ee ee
加 |
ee} |
9 國貿業務乙級 3-2
, a 複
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4H ; 四、貿易個案分析 (本題共3大題,合計 30 7)
了 (一)在信用狀禁止分批裝運條件下,依UCP600 第 30 條有關數量、單價及金額之
! 相關規定,回答下述問題:(共6小題 ,每小題2分,共1分)
es | 信用狀規定: 單據顯示: 是否符合信用狀規定及受益人可押匯金額
x ; |裝運數量/金額裝運數量 |(頌勾選與兩答全部正確,才予以計分)
= ae 1,000SETS ososers (PRACT
i USD10,000 口符合: 可押匯金額 USD
; aboutl,000SETS 920SgTs 品不符合(無法押匯)
下 | about USD10,000 口符合: 可押匯金額USD
幸 | \1,000KGS 9s0 KGS [RAE CRRA)
' USD10,000 口符合: 可押匯金額 USD
| 1,000KGS 926KG8 上不符合(無法押匯)
; USD10,000 口符合: BIPAHES4A USD.
對 ; about 1,000KGS CPREFE GREFTE)
= : (eres: 可MM轎金額USD 一
° a] 1,000KGS Losoxes (LL PAF eGR TIE)
x ; about USD10,000 口符合: 可擇匯金額 USD
好 ;
8 al
SB] | C) 1應該由口買方品賣方向保險公司索賠。(1 分)
Seuel | 理由2分) :
He H
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met)
Zeun 生
mee
mg
KE zk ie] i 2.保險公司口應該口不應該賠償。(1 分)
Meee SHH ZY :
ire] |
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raed
)
9國貿業務乙級 3-3
參考解答
- ① UCP600第30條：about 約略用語允許數量/金額/單價約10%增減；未使用約略但貨物非以包裝單位或個數計量且信用狀未禁止，數量可有5%短溢裝但不得超過信用狀金額。
- ② CIP/類似條件下，貨交承運人後風險通常移轉買方；若已投保 ICC(B)+W/W，出口倉庫至碼頭途中翻車屬陸上運輸意外，買方作為保險利益人可依保單條款索賠。
- ③ Back-dated B/L 是提單簽發日或裝船日倒填早於實際裝船日，屬不實提單，可能構成詐欺並造成銀行/買方受損。
- ④ Injunction 是法院禁制令；信用狀具獨立性，銀行原則上對相符單據付款，但有明確詐欺且法院禁制時可例外停止付款。