民國114年 第2梯次延期考區 20000 國貿業務丙級 術科考古題與答案

民國114年 第2梯次延期考區 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 introduce B establishing C quality D reputable E export F favorable G demand H factory I obliged J offer Dear Mr. Wen, We recently attended Mobile World Congress 2025 in Barcelona and were interested in your newest mobile phone which is lightweight, and foldable. We would be ________ if you can send us a catalog showing more details on your products along with your export price list. We are one of the leading and ________ importers of mobile phones in Taiwan, we have been engaged in this line of business for over fifteen years. As our business is expanding rapidly, we want to find more reliable suppliers. If your products are of good ________, there may be a considerable ________ in the market. We appreciate your assistance in advance and are looking forward to ________ business relations with you. Please don’t hesitate to contact us if you have any questions. Sincerely yours, Sara Tsai (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. 本公司專門生產時尚跟負擔得起的鞋。 We specialize in ________ and ________ footwear. 2. 本公司是一家擴張迅速的跨國公司。 We are a rapidly ________ ________ company. 3. 我們會另外寄上樣品。 We are sending you our samples under ________ ________. 4. 希望這些條件讓您滿意。 We hope that you will find these ________ ________. 5. 請盡快開立相關信用狀,以便我方可以安排裝運,不致耽擱。 Please open the relative L/C as soon as ________, so we can arrange shipment without ________. ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ 20000-114303 國貿業務丙級術科測試試題第2頁 / 共5頁

參考解答

  • （一）語群選填：○1 E export
  • （二）填空題參考完整句：
  • 1. We specialize in manufacturing fashionable and affordable shoes.
  • 2. We are a rapidly expanding multinational company.
  • 3. We will send the samples separately.
  • 4. We hope these terms will be satisfactory to you.
  • 5. Please open the relevant letter of credit as soon as possible so that we can arrange shipment without delay.

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 ○ 4 ○ 5 之步驟名稱填入答案紙之答案欄內。 (本測試項目評分依公布範例為準)

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 兩種以體積噸計算海運運費的貨物,分別以 併櫃與整櫃運量,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 5 SETS/BOX;4 BOXES/CTN 22 PCS /CTN 包裝尺寸 35 × 28 × 25 CM 2’9” × 2’2”× 1’6”(inch) 採購成本 NT400/SET NT380/PC 運費資料: 運 費 併櫃(CFS) 20 呎整櫃(CY) USD 46 USD 1,600 最低裝運量 1 CBM 25 CBM 其他報價資料: 匯率:USD 1 = NTD 30.12 利潤率:8% 業務費率:6% 保險費率:0.85% 保險加成:依發票金額加10% 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CBM 數 ○ CBM 2. 每箱才數 ○ 才 3. 每SET 運費 ○ USD/SET 4. FOB C5 報價 ○ USD/SET 5. CFR C6 報價 ○ USD/SET 貨品B:20 呎整櫃方式報價 題目 答案 單位 6. 每箱CBM 數 ○ CBM 7. 20 呎櫃報價數量 ○ PCS 8. FOB 報價 ○ USD/PC 9. CFR 報價 ○ USD/PC 10. CIF C5 報價 ○ USD/PC 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.○ 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. × 20. × 指定地點 13. × 銷 售 貨 物 26. 提貨 10.貨物進儲 指定地點 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. 辦 理 押 匯 7. ○ 17. × 6. × 21. ○ 25. × 3.○ 23.發行小提單(D/O) 19.○ 24. × 貿易流程圖 20000-114303 國貿業務丙級術科測試試題第3頁 / 共5頁

參考解答

  • 核算公式：每箱 CBM=長×寬×高(m)；英吋尺寸先換算為 CFT=長×寬×高÷1728，再以 CBM=CFT×0.0283168 換算。
  • 併櫃運費：每單位運費=每箱 CBM×CFS 每 CBM 費率÷每箱單位數；整櫃運費：先以最低裝運 CBM÷每箱 CBM 取可裝箱數，再換算報價數量與每單位運費。
  • 報價公式：FOB=成本÷(1-利潤率-業務費率)；FOBC=成本÷(1-利潤率-業務費率-佣金率)；CFR=(成本+運費)÷(1-利潤率-業務費率)；CFRC=(成本+運費)÷(1-利潤率-業務費率-佣金率)。
  • CIF/CIFC 公式：CIF=(成本+運費)÷(1-利潤率-業務費率-保險費率×投保加成)；若題目要求含佣 CIFC，分母另扣佣金率。所有答案依題目指定小數位四捨五入。

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。 ------------------------------------------------Message Header------------------------------------------------ Swift Output:FIN 700 ISSUE OF A DOCUMENTARY CREDIT Sender :SMBCJPJTXXX SUMITOMO MITSUI BANKING CORPORATION 4 CHOME-6-5 KITAHAMA, CHUO WARD, OSAKA,JAPAN Receiver :TACBTWTPXXX TAIWAN COOPERATIVE BANK XINDIAN BRANCH 32 GUANG MING ST., XINDIAN DIST., NEW TAIPEI CITY 145,TAIWAN -------------------------------------------------Message Text------------------------------------------------- 40A :Form of Documentary Credit IRREVOCABLE 20 :Documentary Credit Number AJ-58247694 31C :Date of Issue 250410 40E :Applicable Rules UCP LATEST VERSION 31D :Date and Place of Expiry 250531 IN THE COUNTRY OF BENEFICIARY 50 :Applicant LIN YANG CO., LTD. 248-2MIKITOJI, MINAMIKU, SAKAI CITY, OSAKA 590-0154, JAPAN 59 :Beneficiary POWER DESIGN CO., LTD. 10F.,NO.105,SEC.3,BEIXNRD.,XINDIAN DIST., NEW TAIPEI CITY 145, TAIWAN 32B :Currency Code, Amount USD 387,900.00 39A :Percentage Credit Amount Tolerance 03/05 41D :Available with . . . by . . . ANY BANK BY NEGOTIATION 42C :Drafts at AT 60 DAYS FROM DATE FOR FULL INVOICE VALUE 42A :Drawee ISSUING BANK 43P :Partial Shipments NOT ALLOWED 44E :Port of Loading ANY PORT IN TAIWAN 44F :Port of Discharge OSAKA, JAPAN 44C :Latest Date of Shipment 250510 45A :Description of Goods and/or Services 4,400 BOXES GAMING VIDEO CAPTURE DEVICE 100% POLYESTER CERAMIC AS PER SALES CONFIRMATION NO. TC20250118 DATED JAN. 18, 2025 TRADE TERMS:CFR OSAKA INCOTERMS 2020 SHIPPING MARK:LY(IN DIA) 46A :Documents Required (1) SIGNED COMMERCIAL INVOICE IN 3 COPIES INDICATE COUNTRY OF ORIGIN:TAIWAN. (2) NEUTRAL PACKING LIST IN 3 COPIES INDICATING QUANTITY, GROSS WEIGHT AND NET WEIGHT OF EACH PACKAGE. (3) FULL SET OF ORIGINAL CLEAN ON BOARD BILLS OF LADING MADE OUT TO OUR ORDER MARKED "FREIGHT PREPAID", NOTIFYING APPLICANT. (4) CERTIFICATE OF QUALITY IN 3 COPIES ISSUED BY INDEPENDENT PUBLIC SURVEYOR. (5) BENEFICIARY'S CERTIFICATE STATING THAT ONE SET OF NON- NEGOTIABLE SHIPPING DOCUMENTS HAVE BEEN SENT DIRECTLY TO THE APPLICANT WITHIN 24 HOURS AFTER SHIPMENT BY AIR COURIER. 47A :Additional Conditions (1) SHIPMENT PRIOR TO L/C ISSUING DATE IS ACCEPTABLE. (2) ALL SHIPPING DOCUMENTS MUST BE STATED L/C NO., DATE. 71B :Charges ALL BANKING CHARGES OUTSIDE JAPAN ARE FOR ACCOUNT OF BENEFICIARY. 78 :Instructions to Pay/Acc/Neg Bank (1) ALL DOCUMENTS SHOULD BE FORWARDED TO US IN ONE COVER UNLESS OTHERWISE STATED. (2) DISCREPANT DOCUMENT FEE OF USD 80.00 OR EQUIVALENTS IN OTHER CURRENCIES WILL BE DEDUCTED FROM DRAWING IF DOCUMENTS WITH DISCREPANCIES ARE ACCEPTED. 20000-114303 國貿業務丙級術科測試試題第4頁 / 共5頁 工廠出貨明細資料: 型號 H699 H728 H779 包裝方式 50 BOXES/CTN 50 BOXES /CTN 50 BOXES/CTN 單價 USD 98.0/BOX USD 92.2/BOX USD 80.7/BOX 每箱重量 NW: 9.00 KGS GW:10.00 KGS NW: 8.50 KGS GW: 9.80 KGS NW: 8.00 KGS GW: 9.10 KGS 出貨數量 900 SETS 1,500SETS 2,000 SETS 每箱尺寸 15"×15"×13" 15"×15"×13" 15"×15"×13" ※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。 BILL OF EXCHANGE Draft No. PD-7988 TAIWAN, APRIL 25, 2025 For XXX At sight of this FIRST of Exchange (SECOND of the same tenor and date being unpaid) Pay to the order of CHANG HWA COMMERCIAL BANK The sum of Value received Drawn under XXX credit No. AJ-58247694 Dated APR. 10, 2025 To POWER DESIGN CO., LTD. 10F., NO.105, SEC.3, BEIXNRD., XINDIAN DIST., NEW TAIPEI CITY 145, TAIWAN COMMERCIAL INVOICE No. PD-7988 Date: APRIL 25, 2025 Invoice of AS FOLLOWS For account and risk of Messrs. XXX Sailing on/about APRIL 25, 2025 Per S.S. From To OSAKA Marks & Nos. Description of Goods Quantity Unit Price Amount XXX GAMING VEDIO CAPTURE DEVICE AS PER SALES CONFIRMATION NO. TC20250118 H699 H728 H779 900 BOXES 1,500 BOXES 2,000 BOXES XXX XXX XXX SAY TOTAL XXX _____________________ COUNTRY OF ORIGIN:TAIWAN ○ ○ ○ ○ ○ ○ ○ ○ POWER DESIGN CO., LTD. XXX SALES MANAGER POWER DESIGN CO., LTD. XXX SALES MANAGER 20000-114303 國貿業務丙級術科測試試題第5頁 / 共5頁 PACKING LIST No. PD-7988 Date: APRIL 25, 2025 Packing List of AS BELOW For account and risk of Messrs. XXX Sailing on/about APRIL 25, 2025 Per S.S. XXX From XXX To OSAKA Packing No. Description of Goods Quantity Net Weight (KGS) Gross Weight (KGS) Measurement (CBM) XXX @50 BOXES 900 BOXES @50 BOXES 1,500 BOXES @50 BOXES 2,000 BOXES XXX XXX XXX vvvvvvvvv XXX vvvvvvvvvvvvv XXX vvvvvvvvv XXX vvvvvvvvvv XXX vvvvvvvvvv Taiwan Marine Transport Corporation SHIPPING ORDER Shipper: Please receive for shipment the under mentioned goods subject to your published regulations and conditions S/O NO. Consignee: XXX Taiwan Marine Transport Corporation 台灣海運股份有限公司 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: Ocean Vessel 船名 EVER Voy. No. 航次 12785 Final destination (On Merchant’s Account And Risk) Place of Receipt 收貨地 Port of Loading 裝貨港 KEELUNG Freight to be: □ Prepaid 預付 □ Collect 到付 Port of Discharge 卸貨港 OSAKA Place of Delivery 交貨地(美國線請註明州別) 領提單處 □台北 □台中 □台中港 □高雄 Marks and Numbers No. of P’kgs or Units Description of Goods (請詳實註明,如僅為”GENERAL MERCHANDISE”恕無法接受) Gross Weight (KGS) Measurement (M3) XXX XXX XXX XXX 櫃型/櫃數 ___X20'/___X40' SERVICE REQUIRED □ FCL/FCL □ LCL/LCL □ FCL/LCL □ LCL/FCL 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。 2.嘜頭及品名如超過十行,請以附表繕打,俾便提單製作。 SAY TOTAL XXX CARTONS ONLY XXX ○ ○ ○ ○ ○ ○ ○ MARKS & NOS. SAY TOTAL XXX XXX COUNTRY OF ORIGIN:TAIWAN

參考解答

  • 信用狀基本分析：通知銀行：TACBTWTPXXX；提示單據期限：裝運日後 21 天內，且不得超過 250531 IN THE COUNTRY OF BENEFICIARY；信用狀種類：Negotiation Credit；付款性質：Usance Credit。
  • 裝運與保險：分批裝運：否。
  • 製單共同欄位：credit_no=AJ-58247694；issue_date=250410；applicant=LIN YANG CO., LTD. 248-2MIKITOJI, MINAMIKU, SAKAI CITY, OSAKA 590-0154, JAPAN；beneficiary=50；latest_shipment=250510。