一、 貿易函電與簽約
(一)預期發票草擬(本題共15 小題,每小題1 分,合計15 分)
請依據下列喜悅貿易有限公司與國外客戶往來四封信函之內容,填製預期發
票。並請依照題號cde...將正確之答案,填入答案紙,完成預期發票之內容。
(二)進口商收到貨物後發現有品質不良及短裝情形,經過拍照及公證等處理後,請
以進口商立場擬寫一封索賠函。(本題共15 分)
Mail 1
Dear Michael,
We have received your sample and quotation for school bag which you sent on May 15,
2008.
Our customers are quite satisfied with the unique design and quality of your school bag.
However, we noticed that there is a steep increase in your price. You offered us item
no.SU-168 school bag(size: 28 x 35 x 12cm) only at USD12.35 per piece on FOB
Keelung basis last year, but this time the price you quoted is raised up to USD13.56.
Therefore, we are unable to accept the price.
If your price can be cut down to USD12.50, then we will place an order for 4,500pcs.
immediately.
Please confirm your acceptance by return e-mail.
Best regards,
Albert
Mail 2
To: New Teltron (Pty) Ltd
20 Bould Avenue
Montague Gardens
Cape Town 7441
South Africa
From: Happy Trading Co., Ltd.
Re: School Bag
Thank you very much for your letter dated May 25, 2008.
We are glad to hear that your customers are satisfied with our product. In order to
continuously expand our product to your end, we agree to accept your price. Please
place an order as soon as possible, we will immediately arrange the shipment as you
requested.
We thank you for your patronage and look forward to setting up business relationship
with you.
Best regards,
Michael
Mail 3
Dear Michael,
We thank you for your letter of May 30, 2008. Enclosed is our order no. TT-1218 for
5,000pcs. of item no. SU-168. Please make sure that strict quality control is maintained
in making up the order.
We will open an irrevocable L/C at sight in your favor next week and please pack the
goods by standard export carton. Concerning the shipping mark, please write NTPL(IN
OVAL)/CAPE TOWN/C/No.1-UP.
Please acknowledge the order and confirm that you will be able to ship the goods by the
end of June, 2008. Meanwhile, please send us your proforma invoice for opening L/C.
Best regards
Albert
◎姓名及准考證碼
書寫請由左至右
橫書填寫
97 國貿業務乙級7-2
Mail 4
Dear Albert,
For your information, we have shipped 250 cartons of school bag per s.s. "EVER
GROWTH V.0201-121W" of EVERGREEN LINE, ETD Keelung on June 25th, ETA
Cape Town on July 20th. Enclosed please find one set of non-negotiable shipping
documents for your reference.
We believe the goods will reach the destination in good condition and thank you for your
order and patronage.
Best regards,
Michael
HAPPY TRADING CO., LTD.
NO.82 TAI ROAD
TAIPEI, TAIWAN
Tel: +886-2-2601xxxx
Fax: +886-2-2601xxxx
PROFORMA INVOICE
No.
Date:
Ref. to order no. c
To:d
Dear Sirs:
We take pleasure in quoting you the following commodity at the price and on the terms and conditions
set forth below:
Item
Description & Specifications
Quantity
Unit Price
Total Amount
e
f
g
h
i
j
k
l
Payment: ○
Shipment: ○
Packing: ○
Insurance: ○
Shipping Mark: ○
Remark:
Yours truly
HAPPY TRADING CO., LTD.
________________________
97 國貿業務乙級7-3
參考解答
- 貿易信函 Subject：Claim for Pty
- 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10 小題,每小題2 分,合計20 分)
請根據下列資料,分別計算出口還價、海空運運費、進口稅費等各項問題,並將
正確答案填入答案紙。
1. 出口還價
假設賣方出口報價的計算式如下:
CFRC5=工廠FOB 價USD7.45+運費USD0.25+業務費3.5%+利潤10%+佣金5%
=(7.45+0.25)÷ (1-3.5%)÷(1-10%)÷(1-5%)= USD9.33
若買方還價USD9,在其他條件不變的情形進行下列核算:
○1 如果接受買方USD9 還價,則賣方利潤率=_____%
○2 如果接受買方USD9 還價且賣方10%的成交利潤率不得減少,則賣方應要
求工廠降低價格至USD_____
2. 海運、空運運費
出口一批貨物總毛重為90 公斤,總體積為48"×36"×20" (inch),
向空運公司詢問之GCR 費率如下:
Min
+45KGM
+100KGM +300KGM
TWD2500
TWD180
TWD150
TWD130
向海運公司詢問之W/M 併櫃運費每計費噸為:USD100+ TWD380
假設匯率USD1=TWD32,請依上述條件進行以下運費相關核算:
○3 空運計費重量=_____KGM
○4 空運總運費= TWD_____
○5 海運體積噸=_____CBM
○6 海運總運費= TWD_____
3. 進口稅費
從歐洲進口某商品在規定期限內申報CIF 價格EUR16,500,關稅為17%。該
批貨物之稅款繳納證海關於96 年7 月1 日送達進口商,然進口商遲至96 年7
月25 日才到台灣銀行收稅處繳納。
海關公佈之通關每旬匯率如下:
六月對台幣匯率
對台幣匯率
國家
幣別代號
年
月
日
買進
賣出
European Union
EUR
21-31
42.37000
42.77000
試根據以上資料核算進口應繳稅費:
○7 進口關稅 = TWD____
○8 推廣貿易服務費 = TWD____
○9 進口稅應加徵之滯納金 = TWD____
○
10營業稅之滯納金 = TWD____
97 國貿業務乙級7-4
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、提單及產地證明書之編號
cde...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。。
HUA NAN COMMERCIAL BANK LTD.
MT 700 Issue of a Documentary Credit
Basic Header : HNBKTW
Application Header : BANK OF NEW ZEALAND, AUCKLAND
User Header : Bank Priority 113
Sequence of Total
*27 : 1/1
Form of Doc. Credit
* 40A : IRREVOCABLE
Doc. Credit Number
*20 : 60-135-94305
Date of Issue
*31C :
070125
Expiry
*31D :
Date 070415 Place BENEFICIARY COUNTRY
Applicant
*50 : SATELLITE TRACKING SYSTEMS CO.LTD.
6 AWOKINS DRIVE MARTINBOROUGH
SOUTH WAIRARAPA, AUCKLAND,
NEW ZEALAND
Beneficiary
*59 : CHIN LING TRADING CO., LTD.
NO.100, SEC.1, TAI ROAD
TAIPEI, TAIWAN
Amount
*32B :
Currency USD Amount 20,700.00
Available with/by
*41D :
ANY BANK BY NEGOTIATION
Drafts at....
*42C :
SIGHT
Drawee
*42D :
THE ISSUING BANK
Partial Shipments
*43P :
ALLOWED
Transshipment
*43T :
PROHIBITED
Loading in Charge
*44A :
TAIWAN
For transportation to...
*44B :
AUCKLAND,NEW ZEALAND
Description of Goods
*45A :
PACKAGING BAGS
AS PER BUYER’S ORDER NO. CL-021507
CFR AUCKLAND
Documents Required
*46A :
+SIGNED COMMERCIAL INVOICE IN
DUPLICATE
+PACKING LIST IN DUPLICATE
+FULL SET CLEAN ON BOARD BILLS OF
LADING ISSUED TO ORDER OF BANK OF
NEW ZEALAND, FREIGHT PREPAID AND
CLAUSED NOTIFY APPLICANT
+CERTIFICATE OF ORIGIN
Additional Cond.
*47A :
+THIRD PARTY DOCUMENTS
ACCEPTABLE
+INSURANCE BUYER CARE
+EACH SET OF DOCUMENTS
CONTAINING DISCEPANCIES IS SUBJECT
TO A FEE OF USD50.00 WHICH IS TO BE
DEDUCTED FROM REIMBURSEMENT
CLAIM. NET AMOUNT CLAIMED IS TO
BE DETAILED ON NEGOTIATING/PAYING
BANKS SCHEDULE.
Details of Charges
* 71B :
ALL CHARGES OUTSIDE NEW ZEALAND
ARE FOR ACCOUNT OF BENEFICIARY.
Confirmation
instruction
* 49 : WITHOUT
Reimbursement bank
* 53A :
NATIONAL AUSTRALIA BANK LIMITED
NEW YORK, NY
Instructions
* 78 : THE NEGOTIATING BANK IS TO
FORWARD TO THE BANK OF NEW
ZEALAND, INTERNATIONAL TRADE
SERVICES NORTHERN REGION, ATTN:
RED, PO BOX 3026, AUCKLAND, NEW
ZEALAND, BY FIRST AVAILABLE
AIRMAIL A COMPLETE SET OF
AFORESAID DOCUMENTS. DUPLICATES
BY FOLLOWING AIRMAIL
97 國貿業務乙級7-5
BILL OF EXCHANGE
Draft No. STS-032707
For 070125
TAIWAN March 29,2007
At sight of this FIRST of Exchange (Second the same tenor and date being unpaid) Pay to the
order of TAIWAN COOPERATIVE BANK
the sum of SAY U.S. DOLLARS TWENTY THOUSAND SEVEN HUNDRED ONLY.
. value received
Drawn under BANK OF NEW ZEALAND, AUCKLAND
Irrevocable L/C No. 60-135-94305
Dated JAN. 25, 2007
TO THE ISSUING BANK
CHIN LING TRADING CO., LTD.
CHIN LING TRADING CO., LTD.
NO.100, SEC. 1, TAI ROAD
TAIPEI, TAIWAN
Tel: +886-2-2601xxxx
Fax: +886-2-2601xxxx
INVOICE
No.STS-032707
Date: MAR 29,2007
Invoice of 3,500 pcs. of Packaging Bags
For account and risk of Messrs. SATELLITE TRACKING SYSTEMS CO.,LTD. 6 AWOKINS DRIVE
MARTINBOROUGH SOUTH WAIRARAPA, AUCKLAND, NEW ZEALAND
Shipped Per S.S. VALENCIA BRIDGE V.14
Sailing on /or about MAR 29,2007
Shipment From: KEELUNG, TAIWAN
To: AUCKLAND, NEW ZEALAND
Order/Contract No. CL-021507
Marks & Nos.
Quantity
Description of Merchandise
Unit Price
Amount
PACKAGING BAGS
2,000 pcs.
ST-105 Shopping Bag
Size: 25 x 20 x 10cm
USD6.75
USD13,500.00
1,500 pcs.
3,500 pcs.
vvvvvvvv
ST-204 Kraft Bag
Size: 25 x 8 x 34cm
USD4.80
USD 7,200.00
USD20,700.00
vvvvvvvvvvvv
Amy Chen
○
○
○
○
○
○
STS
(IN TRI)
AUCKLAND
C/No.1-325
MADE IN TAIWAN
CIF AUCKLAND
Per pc
SAY TWENTY THOUSAND SEVEN HUNDRED ONLY.
DRAWN UNDER HUA NAN COMMERCIAL BANK LTD.
L/C NO.60-135-94305 DATED JAN. 25,2007
AS PER BUYER’S ORDER NO.CL-021507.
CHIN LING TRADING CO., LTD.
○
○
○
○
○
○
○
○
○
○
○
○
○
Amy Chen
97 國貿業務乙級7-6
CHIN LING TRADING CO., LTD.
NO.100, SEC. 1, TAI ROAD
TAIPEI, TAIWAN
Tel: +886-2-2601xxxx
Fax: +886-2-2601xxxx
PACKING LIST
No. STS-032707
Date: MAR 29,2007
PACKING LIST OF 3,500 pcs. of Packaging Bags MARKS & NOS.
For account and risk of Messrs. SATELLITE TRACKING
SYSTEMS CO.,LTD. 6 AWOKINS DRIVE MARTINBOROUGH
SOUTH WAIRARAPA, AUCKLAND, NEW ZEALAND
Shipped Per S.S. VALENCIA BRIDGE V.14
Sailing on or about MAR 29,2007
Shipment From KAOHSIUNG, TAIWAN
To AUCKLAND, NEW ZEALAND
STS
AUCKLAND
C/No.1-325
MADE IN TAIWAN
Packing No.
Description
Quantity
Net Weight Gross Weight Measurement
PACKAGING BAGS
ST-105
Shopping Bag
@10 PCS.
@8 KGS.
@10 KGS.
@0.078 CBM
Size: 25 x 20 x 10cm
2000 PCS.
1600 KGS.
2000 KGS.
15.6 CBM
ST-204
Kraft Bag
@12 PCS.
@6.5 KGS.
@8 KGS.
@0.092 CBM
Size: 25 x 8 x 34cm
1500 PCS.
812.5 KGS.
1000 KGS.
11.5 CBM
3,500 PCS.
2,412.5 KGS. 3,000 KGS.
27.10 CBM
vvvvvvvv
vvvvvvvv
vvvvvvvv
vvvvvvvv
B/L No.
KEEAUK973T6289
Shipper
CHIN LING TRADING CO., LTD.
NO.100, SEC.1, TAI ROAD
Consignee
TO ORDER
Notify party carrier not to be responsible for failure to notify
SATELLITE TRACKING SYSTEMS CO.,LTD.
6 AWOKINS DRIVE MARTINBOROUGH
SOUTH WAIRARAPA, AUCKLAND,
NEW ZEALAND
Pre-carriage by
Place of Receipt
KEELUNG CFS
K LINE
BILL
OF
LADING
Ocean Vessel Voy. No.
VALENCIA BRIDGE 14
Port of Loading
KAOHSIUNG
FORWARDING AGENT REFERENCES (COMPLETE NAME AND ADRESS)
Port of Discharge
AUCKLAND
Place of Delivery
AUCKLAND CFS
Final destination (for the Merchant reference)
Container No.
Seal No.
Marks & Numbers
Number of
containers or
packages
Kind of packages; Description of goods
Gross weight
Kgs/lbs
Measurement
M3/CBM
Freight
Weight Measurement Rate
Per
Prepaid
Collect
CHARGES
Carrier’s Reference
Service
RCV
DELY
Type of
Goods
TOTAL
Freight prepaid at
TAIPEI
Freight payable at
Place and date of issue
1.CY
2.CFS
3.DOOR
1.CY
2.CFS
3.DOOR
1.ORD
2.REEF
3.DANG
Ex. Rate
No. of original B/L
THREE (3)
WH
B/L
Date Laden on board the vessel
Signature
K LINE
By
AS CARRIER
SAY TOTAL THREE HUNDRED TWENTY FIVE (325) CARTONS ONLY.
CHIN LING TRADING CO., LTD.
____________________________
Total: 325 Cartons
vvvvvvvvvv
○
○
○
○
○
○
○
Amy Chen
Total No. of container
or packages (in words)
ORIGINAL
STS
AUCKLAND
C/NO.1-325
MADE IN TAIWAN
KKLU 2032425 WH98-823255 / 20′
3,500 pcs.
vvvvvvvv
PACKAGING BAGS
′′FREIGHT PREPAYABLE′′
SAY TOTAL THREE HUNDRED TWENTY FIVE (325)CARTONS ONLY.
AS ARRANGED
MARCH 29, 2007
MARCH 29, 2007
3,000 KGS.
vvvvvvvvv
27.10 CBM
vvvvvvvvvv
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97 國貿業務乙級7-7
CERTIFICATE NO.
Page
1. Exporter’s Name and Address
CHIN LING TRADING CO.,LTD.
NO.100, SEC. 1, TAI ROAD, TAIPEI, TAIWAN
2. Importer’s Name and Address
SATELLITE TRACKING SYSTEMS CO.,LTD.
6 AWOKINS DRIVE MARTINBOROUGH
SOUTH WAIRARAPA, AUCKLAND,
NEW ZEALAND
CERTIFICATE OF ORIGIN
(Issued in Taiwan)
ORIGINAL
3. Shipped on Board March 29, 2007
4. Vessel/Flight No. VALENCIA V.14
5. Port of Loading KAOHSIUNG,TAIWAN
6. Port of Discharge AUCKLAND
7. Country of Destination NZ
8. Description of Goods; Packaging Marks and Numbers
9. Quantity/Unit
STS PACKAGING BAGS
AUCKLAND
C/No.1-325
MADE IN TAIWAN SAY TOTAL THREE HUNDRED TWENTY FIVE
(325)CARTONS ONLY.
325 cartons
vvvvvvvvvv
This certificate shall be considered null and void in case of any alteration.
Certification
It is hereby certified that the goods described in this certificate originate in Taiwan.
Authorized signature
四、 貿易個案分析(本題共3 小題,合計20 分)
請回答下列各問題,並將適當答案寫在答案紙。
(一) 台灣母公司向其海外子公司採購產品,其付款安排通常會就母公司與子公司之財務操作,
取得銀行授信能力及融資方式等因素加以考量:
1. 請以答案卷所附表格,對FORFAITING 與 FACTORING 簡要比較(6 分)
2. 請以子公司能否取得當地銀行融資之觀點,分析台灣母公司採取P/A(payment in
advance)或O/A 付款方式之緣由。(4 分)
(二) 信用狀規定:「20,000 M/T, Partial shipments permitted, shipment in 5 lots only from Jan. to
May, 4,000 M/T each month」該信用狀受益人在1 月份裝運4,000 噸,開狀銀行已憑單付款。
第二批貨物原訂2 月26 日裝運出口,但碼頭工人罷工,延遲至3 月3 日才裝船運出。受
益人憑3 月3 日的裝船提單向銀行押匯。
請依據UCP 600 之規定,回答以下問題並說明理由:(5 分)
1. 開狀銀行有權拒付第二批貨款嗎?受益人可否再利用本信用狀出第三批貨物並押
匯?
2. 受益人可否以「不可抗力」為理由要求開狀銀行付款?
(三) 某進口商按CFR 基隆從美國進口一批華盛頓蘋果,契約規定商品的品質條件為landed
quality final。當貨物運抵基隆時,在部分蘋果上發現有大量蟲卵,不符合檢疫標準,故被
海關扣留。
請根據上述個案回答以下問題並說明理由:(5 分)
1. 這項風險損失應該由出口商負擔還是由進口商負擔?
2. 對此損失,買方有權主張損害賠償或退貨撤銷契約?
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97 國貿業務乙級3-1
國貿業務乙級技術士技能檢定術科測驗答案紙
一、 貿易函電與簽約
(一)預期發票草擬(本題共15 小題,每小題1 分,合計15 分)
題號
答案
c
(二)索賠函(本題共15 分)
二、請各位應檢人勿將答案卷拆開。
三、作答時一律不可使用〝鉛筆〞。
四、可使用計算機(不具有儲存程式功能)。
注
意
事
項
97 國貿業務乙級3-2
二、 進出口價格核算(本題共10 小題,每小題2 分,合計20 分)
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
要
求
c
計算至小數點第2 位,四捨五入後取1 位
計算至小數點第3 位,四捨五入後取2 位
計算至小數點第4 位,四捨五入後取3 位
計算至小數點第1 位,四捨五入後整數
三、 貿易單據審改(本題共15 小題,每小題2 分,合計30 分)
題號
錯誤編號
正
確
答
案
二、 請各位應檢人勿將答案卷拆開。
三、 作答時一律不可使用〝鉛筆〞。
四、 可使用計算機(不具有儲存程式功能)。
注
意
事
項
97 國貿業務乙級3-3
四、 貿易個案分析(本題共3 小題,合計20 分)
(一)
1. FORFAITING 與 FACTORING 簡要比較表
比較項目
FORFAITING
FACTORING
適用付款方式
融資貨幣種類
有無追索權
主要適用地區
二、請各位應檢人勿將答案卷拆開。
三、作答時一律不可使用〝鉛筆〞。
四、可使用計算機(不具有儲存程式功能)。
注
意
事
項
參考解答
- ① Forfaiting 多為中長期、金額較大且以票據/本票/匯票等債權無追索權買斷；Factoring 多為短期應收帳款承購，常附帳務管理、催收與信用風險服務。
- ② P/A 對海外子公司有利於取得資金或降低當地融資需求，但母公司資金先流出；O/A 則由子公司先出貨/應收，較有利母公司資金操作但子公司需能取得當地融資。
- ③ 信用狀分五批每月4,000噸，2月批因罷工延至3/3裝運，開狀銀行可拒付該批；依UCP600分期裝運規定，除非信用狀另有規定，該期失效可能使後續各期亦失效。
- ④ 銀行不因不可抗力而延長信用狀效期或裝運期限；受益人不能僅以罷工要求銀行付款。
- ⑤ landed quality final 表示品質以到岸時為準；蘋果到基隆不符檢疫標準，風險/品質責任依契約約定通常由賣方負擔，買方得主張損害賠償或退貨。