民國115年 第1梯次 20000 國貿業務丙級 術科考古題與答案

民國115年 第1梯次 20000 國貿業務丙級 術科歷屆試題與官方答案與參考解答，共 4 題可線上瀏覽，適合查詢考古題、題庫與解答。

題目與答案

第1題

一、基礎貿易英文(本大題合計20 分) (一)請於下列答案語群中,選出最適當之答案,並將答案代號填入答案紙,完成 函電之內容。(本題語群選項不可重覆,共5 小格,每小格2 分,合計10 分) 答案代號 答案語群 A sorry B debit C compensate D transmit E current F regret G dispatch H express I credit J apology Dear Mr. Huang, We ______ to learn from your e-mail dated September 26 that an incorrect delivery was made for your Order No. 169. After looking into this matter, it appears that the order was placed based on an outdated catalog. According to our _______ catalog, the capsule machine you intended to order is model CM888. We will send you our most recent catalog shortly and kindly ask you to confirm the revised order at your earliest convenience. Upon receiving your confirmation, we will instruct our shipping department to________ the correct capsule machines to you without delay. We would appreciate it if you could retain the incorrect consignment until our forwarding agent collects the goods. Instead of issuing a ______note, we will cancel the original invoice upon return of the shipment. To ______ for any inconvenience caused, we are pleased to offer you a 5% discount to cover your losses. We look forward to hearing from you soon. Sincerely yours, Theodore Fan (二)請填入適當的語詞以完成下列翻譯。 (本題為填空題,共10 小格,每小格1 分,合計10 分) 1. 若您能寄一些材料的樣品過來,我們將感激不盡。 It would be _______ if you could send some samples of the _______. 2. 因為五月一日放假,所以我們會在五月二日送貨。 Since May 1st is a holiday, we will ______ your ______ on May 2nd. 3. 我們對進口瑞士起司感興趣,也很高興收到您目前的目錄和出口價目表。 We are interested in___ Swiss cheese and would appreciate receiving your _______ catalog and export price list. 4. 本公司是一家擴張迅速的跨國公司。 We are a ______ ___ multinational company. 5. 我們已與銀行約定開立一份以你為受益人的信用狀。 We have _____ with our bankers to open a letter of credit in your ____. ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○

參考解答

  • （一）語群選填：○1 F regret；○2 E current；○3 G dispatch；○4 B debit；○5 C compensate
  • （二）填空題參考完整句：
  • 1. It would be appreciated if you could send some samples of the material.
  • 2. Since May 1st is a holiday, we will dispatch your order on May 2nd.
  • 3. We are interested in importing Swiss cheese and would appreciate receiving your current catalog and export price list.
  • 4. We are a rapidly expanding multinational company.
  • 5. We have arranged with our bankers to open a letter of credit in your favor.

第2題

二、貿易流程圖(本題共5 小題,每小題2 分,合計10 分) 請依下列之貿易流程圖,依序將○1○2○3之步驟名稱填入答案紙之答案欄內。 (本測試項目評分依公佈範例為準)

參考解答

  • ○1 交易條件洽商：詢價、報價、還價並完成訂貨。
  • ○2 備貨及出口前準備：出口商依信用狀備貨，必要時向供應商訂貨並安排檢驗、公證、簽審或許可。
  • ○3 提示單據／押匯：出口商將匯票與裝運單據提示通知或押匯銀行辦理押匯。
  • ○4 開狀銀行付款、承兌或償付押匯銀行：開狀銀行收到相符單據後辦理付款或承兌。
  • ○5 進口商提貨後於國內市場銷售貨物。

第3題

三、出口價格核算(本題共10 小題,每小題2 分,合計20 分) 根據以下資料,對貨品A 與貨品B 以體積噸計算海運運費的貨物,分別以整櫃 與併櫃運量,核算相關運費與報價。 產品資料: 貨品 貨品A 貨品B 包裝方式 18 SETS/CTN 24 SETS/CTN 包裝尺寸 50” × 40” × 28” 90 cm × 48 cm× 75 cm 採購成本 TWD 320/SET USD 15/SET 運費資料: 運 費 併櫃(CFS) 20 呎整櫃(CY) 40 呎整櫃(CY) USD 100 USD 2,500 USD 4,000 最低裝運量 1 CBM 25 CBM 50 CBM 其他報價資料: 匯率:USD 1=TWD 30.43 利潤率:18% 保險費率:ICC(A) 0.2%、ICC(WAR)0.012% 業務費率:15% 注意事項: 1. 請直接填入數字答案,計算過程不得列出。 2. 核算要求:CBM 計算至小數點第4 位,四捨五入後取3 位;其餘請計算至小數點第3 位,四捨五 入後取2 位。 3. 含佣價計算方式:以所求報價條件本身為佣金計算基礎,如FOBC、CFRC 與CIFC 分別為FOB、 CFR 與CIF 基礎之價格。 貨品A:併櫃方式報價 題 目 答 案 單 位 1. 每箱才數 ○ CFT 2. 每箱CBM 數 ○ CBM 3. 每SET 運費 ○ USD/SET 4. FOBC5 報價 ○ USD/SET 5. CIF 報價 ○ USD/SET 貨品B:整櫃方式報價 題 目 答 案 單 位 6. 每箱CBM 數 ○ CBM 7. 20 呎櫃報價數量 ○ SETS 8. 依20 呎櫃計算CFRC6 報價 ○ USD/SET 9. 40 呎櫃每SET 運費 ○ USD/SET 10. 依40 呎櫃計算CIF 報價 ○ USD/SET 出口國 進口國 主管機關 出口商 (台灣) 開狀銀行 (美國) 供應商 保險公司 國內市場 主管機關 保險公司 通知/押匯銀行 (台灣) 船公司 船公司 進口商 (美國) 承攬商/報關行 檢驗公證 機構 海關 訂貨 驗貨 出貨 1.招攬交易、信用調查 15.裝船通知 14.交付提單 (B/L) 報關行/承攬商 檢驗公證 機構 海關 指定地點 11. 出 口 報 關 12. × 18. 寄單求償 20. 單 據 到 達 通 知 指定地點 13.裝船 24. × 銷 售 貨 物 26.○ 10. × 委託 報關 委託 報關 檢 驗 或 公 證 檢 驗 或 公 證 簽審與 許可 簽審與 許可 3′.開狀前投保 (FOB,CFR) 22.提示提單((B/L) 8. ○ 9. × 2. ○ 5.開發、交付信用狀 4. 申 請 開 狀 16. ○ 7. × 17. × 6. 通 知 信 用 狀 21. 進 口 贖 單 25. 放 行 3.接受並確認 19. ○ 23. × 貿易流程圖

參考解答

  • 貨品A：○1 每箱才數 32.41 CFT；○2 每箱 CBM 0.918 CBM；○3 每 SET 運費 USD 5.10。
  • 貨品A：○4 FOBC5 報價 USD 16.96/SET；○5 CIF 報價 USD 23.39/SET。
  • 貨品B：○6 每箱 CBM 0.324 CBM；○7 20 呎櫃報價數量 1,848 SETS。
  • 貨品B：○8 依 20 呎櫃計算 CFRC6 報價 USD 26.81/SET；○9 40 呎櫃每 SET 運費 USD 1.08；○10 依 40 呎櫃計算 CIF 報價 USD 24.09/SET。

第4題

四、信用狀基本分析及製單(本大題合計50 分) 請依所附信用狀部分內容及相關工廠出貨明細資料,回答答案紙上有關信用狀 之問題,並填製(一)Bill of Exchange、(二)Invoice、(三)Packing List、 (四)Shipping Order 等單據所要求之內容,按題號○ 1 、○ 2 、○ 3 ...依序將正確答 案填入答案紙之答案欄內。 Authentication Result: Correct with Current Key Instance Type and Transmission Original received from SWIFT Priority : Normal Swift Output : 700 ISSUE OF A DOCUMENTARY CREDIT Sender : DZ BANK AG DEUTSCHE ZENTRAL-GENOSSENSCHAFTSBANK Receiver : MEGA INTERNATIONAL COMMERCIAL BANK ---------------------------------------------------Message Text ------------------------------------------------- : Sequence of Total 1/1 40A : Form of Documentary Credit IRREVOCABLE : Documentary Credit Number ZS19920929 31C : Date of Issue 250413 40E : Applicable Rules UCP LATEST VERSION 31D : Date and Place of Expiry 250806 TAIWAN : Applicant HYPER CURATION CO., LTD. PLATZ DER REPUBLIK 60325, HAMBURG, GERMANY : Beneficiary TRUEDELIGHT INTERNATIONAL CO., LTD. NO.127, LANE 77, CHUNG HSING ROAD, WU-CHI DISTRICT, TAICHUNG CITY, TAIWAN 32B : Currency Code, Amount EUR152,779.00 41D : Available with.....by..... ANY BANK BY NEGOTIATION 42C : Drafts at AT 60 DAYS FROM B/L DATE FOR 100% OF INVOICE VALUE 42A 43P : : Drawee ISSUING BANK Partial Shipments NOT ALLOWED 43T : Transshipment NOT ALLOWED 44E : Port of Loading/Airport of Departure ANY TAIWANESE PORT 44F : Port of Discharge/Airport of Destination HAMBURG 44C Latest Date of Shipment 250727 45A : Description of Goods and/or Services SCANNER ScanJeT Pro N2600 200 SETS UNIT PRICE:EUR416.67/SET ScanJeT Pro N3600 100 SETS UNIT PRICE:EUR694.45/SET AS PER P/O NO. YM-0816 DATED FEB. 23, 2025 CIF HAMBURG INCOTERMS 2020 46A : Documents Required 1. SIGNED COMMERCIAL INVOICE IN 3 ORIGINALS AND 3 COPIES 2. FULL SET OF CLEAN ON BOARD BILLS OF LADING MADE OUT TO OUR ORDER AND BLANK ENDORSED MARKED FREIGHT PREPAID AND NOTIFY APPLICANT 3. PACKING LIST IN 3 ORIGINALS AND 3 COPIES 4. INSURANCE POLICY OR CERTIFICATE IN DUPLICATE IN NEGOTIABLE FORM FOR 120 PCT OF INVOICE VALUE BLANK ENDORSED COVERING INSTITUTE CARGO CLAUSES (A), INSTITUTE STRIKES CLAUSES (CARGO) FROM SELLER’S WAREHOUSE TO BUYER’S WAREHOUSE 5. BENEFICIARY’S CERTIFICATE STATING THAT ONE SET OF NON- NEGOTIABLE DOCUMENTS HAVE BEEN SENT TO APPLICANT BY COURIER WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT 47A : Additional Conditions 1. ALL DOCUMENTS MUST BEAR OUR CREDIT NUMBER 2. A DISCREPANCY FEE FOR EUR90.00 WILL BE DEDUCTED FROM THE PAYMENT FOR EACH SET OF DOCUMENTS CONTAINING DISCREPANCIES. 3. SHIPPER OTHER THAN THE BENEFICIARY IS NOT ACCEPTABLE 4. NEGOTIATION UNDER RESERVES PROHIBITED 5. COMMERCIAL INVOICE AND B/L MUST INDICATE C.C.C. CODE: 8471.60.90.10-0 6. MAIN MARK:HYPER (IN DIA) 71B : Charges ALL BANKING CHARGES OUTSIDE GERMANY ARE FOR THE ACCOUNT OF BENEFICIARY : Instructions to Paying/Accepting/Negotiating Bank +REIMBURSEMENT BY TELECOMMUNICATION IS PROHIBITED +ALL DOCUMENTS MUST BE SENT TO US BY REGISTERED AIRMAIL + UPON RECEIPT OF DOCUMENTS IN COMPLIANCE WITH THE TERMS AND CONDITIONS OF THIS LETTER OF CREDIT AT OUR COUNTER, WE SHALL CONFIRM MATURITY DATE AND PAYMENT SHALL BE EFFECTED AS PER INSTRUCTIONS ------------------------------------------------Message Trailer---------------------------------------------------- 工廠出貨明細資料: BILL OF EXCHANGE DRAFT NO. KH19610917 DATE: JUL. 20, 2025 EXCHANGE FOR XXX AT SIGHT OF THIS FIRST OF EXCHANGE (SECOND OF THE SAME TENOR AND DATE BEING UNPAID) PAY TO THE ORDER OF TAIPEI FUBON COMMERCIAL BANK CO., LTD. THE SUM OF ○ 2 VALUE RECEIVED DRAWN UNDER XXX IRREVOCABLE L/C NO. ZS19920929 DATED XXX TO TRUEDELIGHT INTERNATIONAL CO., LTD. NO.127, LANE 77, CHUNG HSING ROAD, WU-CHI DISTRICT, TAICHUNG CITY, TAIWAN INVOICE No KH19610917 Date: JUL. 20, 2025 Invoice of For account and risk of Messrs XXX Shipped Per S.S. EVER MACRO V.1696W Sailing on or about JUL. 20, 2025 Shipment From To XXX Marks & Nos. Quantity Description of Merchandise Unit Price Amount SCANNER XXX ScanJeT Pro N2600 EUR416.67 XXX ScanJeT Pro N3600 EUR694.45 _________ _________ XXX SETS vvvvvvvvv XXX vvvvvvvvv 型號 N2600 N3600 包裝方式 1 SET/CTN 1 SET/CTN 每箱重量 N.W.:5.40 kgs;G.W.: 7.30 kgs N.W.: 6.10 kgs;G.W.:7.80 kgs 每箱尺寸 60 × 24 × 50 (CM) 25” × 10” × 20” 出貨數量 200 SETS 100 SETS ○ TRUEDELIGHT INTERNATIONAL CO., LTD. SHEN CHEN ○ ○ ○ XXX SAY XXX DRAWN UNDER XXX L/C NO. XXX DATED XXX AS PER P/O NO. YM-0816 DATED FEB. 23, 2025 ○ TRUEDELIGHT INTERNATIONAL CO., LTD. SHEN CHEN ○ TRUEDELIGHT INTERNATIONAL CO., LTD. NO.127, LANE 77, CHUNG HSING ROAD, WU-CHI DISTRICT, TAICHUNG CITY, TAIWAN PACKING LIST No. KH19610917 Date: JUL. 20, 2025 Packing List of XXX MARKS & NOS. For account and risk of Messrs XXX Shipped Per S.S. XXX Sailing on or about JUL. 20, 2025 Shipment From XXX To XXX Packing No. Description of Goods Quantity Net Weight Gross Weight Measurement XXXXXXXXX ScanJeT Pro N2600 XXX XXX XXX XXX ScanJeT Pro N3600 XXX SETS XXX KGS XXX KGS CBM V vvvvvvvvvv vvvvvvvvvv vvvvvvvvvv vvvvvvvvvv XXX 長榮國際股份有限公司 EVERGREEN INTERNATIONAL CORPORATION SHIPPING ORDER (B/L INSTRUCTION) Shipper: (發票如需另列抬頭人請註明) 發票抬頭: 統一編號: 提單傳真號碼: Please receive for shipment the under mentioned goods subject to your published regulations and conditions(including those as to liability) S/O NO. SPECIAL NOTE: 1. 副本 _____份 2. 運費證明 _____份 3. 電報放貨 _______ 4. 危險品 _____ 5. 其他 _________ 填表請注意: 1. 危險品請註明UN NO. IMO CLASS 與燃點,並附上Shipper’s Certificate。(吉達地區請另附 Packing list 兩份)。 1. S/O 上之內容若有變更,請圈劃出,並於結關當天前傳真或送 底至本公司。 2. 嘜頭及品名如超過十行,請以附表繕打,俾便提單製作。 3. 傳真專線:遠洋航線請傳(02)25063878,近洋航線請傳 (02)25006658。 Consignee: Notify Party:(Full name and address) 洽訂船位之廠商: 電話/聯絡人: 報關行: 電話/聯絡人: Final destination (On Merchant’s Account And Risk) Ocean Vessel 船名 Voy. No. 航次 1696W Place of Receipt 收貨地 XXX Port of Loading 裝貨地 Freight to be: 付費方式: Prepaid 預付 Collect 到付 Port of Discharge 卸貨港 XXX Place of Delivery 交貨地(美國線請註明州別) XXX 領提單處  台北  台中  台中港  高雄 Marks and Numbers/ Container No. and Seal No. Quantity and Unit Description of Goods (請詳實註明,如僅為”GENERAL MERCHANDISE”恕無法接受) Gross Weight (KGS) Measurement (M3) XXX XXXX SCANNER XXX XXX 櫃型/櫃數 普通櫃: ___X20/___X40 冷凍櫃: ___X20/___X40 H Q : ___X40 超重櫃: ___X20 貨主自有櫃:__________ 其他特殊櫃:__________ SERVICE REQUIRED 1.FCL/FCL 整櫃/整櫃 2.LCL/LCL 併裝/併裝 3.FCL/LCL 整櫃/併裝 4.LCL/FCL 併裝/整櫃 TOTAL: XXX CTNS vvvvvvvvvv KEELUNG TRUEDELIGHT INTERNATIONAL CO., LTD. SHEN CHEN SAY TOTAL DRAWN UNDER XXX ○ ○ ○ ○ ○ SAY TOTAL XXX XXX ○ ○ ○

參考解答

  • 信用狀基本分析：通知銀行：MEGA INTERNATIONAL COMMERCIAL BANK；提示單據期限：裝運日後 21 天內，且不得超過 250806 TAIWAN；信用狀種類：Negotiation Credit；付款性質：Usance Credit；H.S. CODE：8471.60.90.10-0。
  • 裝運與保險：分批裝運：否；第三者提單：否；保險條款：INSTITUTE CARGO CLAUSES (A)、INSTITUTE STRIKES CLAUSES (CARGO)；若信用狀指定固定投保成數，保險金額應依信用狀成數填製；任意加列 franchise 通常不符。
  • NEGOTIATION UNDER RESERVES PROHIBITED：禁止保留押匯；保結書是受益人/出口商與押匯銀行之間的擔保協議。
  • 製單共同欄位：credit_no=ZS19920929；issue_date=250413；applicant=HYPER CURATION CO., LTD. PLATZ DER REPUBLIK 60325, HAMBURG, GERMANY；beneficiary=TRUEDELIGHT INTERNATIONAL CO., LTD. NO.127, LANE 77, CHUNG HSING ROAD, WU-CHI DISTRICT, TAICHUNG CITY,；loading=ANY TAIWANESE PORT；discharge=HAMBURG；latest_shipment=250727。
  • 發票金額：ScanJeT Pro N2600 200 SETS × EUR416.67 = EUR83,334.00；ScanJeT Pro N3600 100 SETS × EUR694.45 = EUR69,445.00；TOTAL EUR152,779.00。
  • 匯票/發票大寫金額：EURO ONE HUNDRED FIFTY TWO THOUSAND SEVEN HUNDRED SEVENTY NINE ONLY。
  • 裝箱重量：總淨重 1,080.00 KGS；總毛重 1,460.00 KGS。