民國114年 第2梯次 20000 國貿業務丙級 術科考古題與答案

民國114年 第2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 order B suitable C enquiry/ inquiry D marketing E leading F offer G advise/ inform H branch I recommended J reference Dear Mr. Ou, Your company has been highly ________ to us by Miss Lin in Tokyo, Japan, with whom we have done business during the past decade. We are one of the ________ importers of hardware parts in the U.S. with ________ offices in 12 major cities of the world, such as New York and Taipei. Currently, we are anxious to find ________ and dependable suppliers for our products. Among the hardware parts, we are especially interested in nut, bolt, wrench, screw and screwdriver. We would appreciate it very much if you could send us your detailed brochures and price list for our ________. Please feel free to contact me with any questions at 368-888-6388 or via email at https://www.wonderfulhardware.com.tw. Thank you in advance in this matter. Yours sincerely, Angi Liu (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. 關於受損商品,我們已經向保險公司申請理賠。 Regarding the damaged goods, we have ________ a ________ with the insurance company. 2. 倘若您能提供優惠的報價,我們就會經常下訂單。 Provided you can offer ________ quotations, we will place ________ orders with you. 3. 我們的價格比競爭對手同等品質的商品價格低很多。 Our prices are considerably lower than that of our ________ for goods of similar ________. 4. 我們已指示銀行修改信用狀。 We have ________ our bankers to ________ the L/C. 5. 請立即結清逾期款項。 Please ________ the ________ payments immediately. ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ 20000-114302 國貿業務丙級術科測試試題第2頁 / 共5頁

參考解答

  • （二）填空題參考完整句：
  • 1. Regarding the damaged goods, we have filed a claim with the insurance company.
  • 2. If you can offer us a favorable quotation, we will place orders regularly.
  • 3. You will find our quotation highly competitive for products of this quality.
  • 4. 請依正式商業英文翻譯：我們已指示銀行修改信用狀。
  • 5. Please settle the overdue payment immediately.

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,對貨號DL001 與貨號DL002 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 DL001 DL002 包裝方式 6 SETS/BOX;3 BOXES/CTN 19 PCS/CTN 包裝尺寸 43 × 32 × 27 (cm) 2'7" × 2'3" × 1'8" (inch) 採購成本 NT 360 /SET NT 426 /PC 運費資料: 運 費 併櫃(CFS) 20 呎整櫃 USD 45 USD 1,350 最低裝運量 1 CBM 26 CBM 其他報價資料: 匯率:USD1 = NTD 32.48 利潤率:3% 業務費率:6% 保險費率:0.75% 保險乘數:依發票金額加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。 貨號DL001: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 C2 報價 ○ USD/SET 5. CFR C8 報價 ○ USD/SET 貨號DL002:20 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 C7 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. ○ 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′. ○ 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. 通 知 信 用 狀 21. 進 口 贖 單 25. 放 行 3. × 23.發行小提單(D/O) 19. × 24. × 貿易流程圖 20000-114302 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。 Sequence of Total 27 :1/1 Form of Doc. Credit 40A :IRREVOCABLE Doc. Credit Number 20 :LC-831-027667 Date of Issue 31C :250520 Date and Place of Expiry 31D :250703 AT NEGOTIATING BANK’S COUNTER Applicable Rules DC Issuing Bank 40E 52D :UCP LATEST VERSION SAIBJPJTXXX SAITAMA RESONA BANK, LIMITED SAITAMA JP Applicant 50 :SAIYO PHARM CO., LTD. 5-6 KAMEIDO KOTO-KU TOKYO JAPAN Beneficiary 59 :UNIVERSE CO., LTD. 100, SEC. 3, NANTUN DIST., TAICHUNG CITY 408, TAIWAN Currency Code Amount 32B :JPY7,913,530 Available with/by 41D :ANY BANK BY NEGOTIATION Drafts at... 42C :90 DAYS FROM DATE Drawee 42A :SAIBJPJT SAITAMA RESONA BANK, LIMITED SAITAMA JP Port of Loading 44E :ANY PORT IN TAIWAN Port of Discharge 44F :TOKYO/ JAPAN Description of Goods and/or Services 45A :DIGESTIVE MEDICINE 18,510 BOXES TRADE TERMS: CIF Documents Required 46A :+ COMMERCIAL INVOICE IN 3 COPIES INDICATING CREDIT NO. + 2/3 OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED “FREIGHT PREPAID” AND “NOTIFY APPLICANT AND US + INSURANCE POLICY OR CERTIFICATE IN 2 ORIGINALS, ENDORSED IN BLANK, FOR 110 PCT OF THE INVOICE VALUE INCLUDING: THE INSTITUTE CARGO CLAUSES (A) AND THE INSTITUTE WAR CLAUSES AND THE INSTITUTE STRIKES, RIOTS AND CIVIL COMMOTIONS CLAUSES. INSURANCE CLAIMS TO BE PAYABLE IN JAPAN IN THE CURRENCY OF THE DRAFTS. + PACKING LIST IN 3 COPIES. + BENEFICIARY’S CERTIFICATE STATING THAT 1 SET OF SHIPPING DOCUMENTS INCLUDING 1/3 ORIGINAL B/L HAS BEEN SENT TO APPLICANT. Additional Conditions 47A :1. ALL DOCUMENTS MUST BEAR CREDIT NUMBER COMMERCIAL INVOICE AND PACKING LIST MUST SHOW P/I NO. AA-220315 2. SHIPPING MARK: SP (IN CIR) 3. 5 PCT MORE OR LESS IN QUANTITY IS ALLOWED. 4. THE CREDIT IS TRANSFERABLE WITH ADVISING BANK 5. ACCEPT THE SAMPLE FOR FREE OF CHARGE. 6. BLANK BACK B/L IS NOT ACCEPTABLE Charges 71D :+ ALL BANKING CHARGES OUTSIDE JAPAN, INCLUDING REIMBURSEMENT COMMISSIONS, ARE FOR ACCOUNT OF BENEFICIARY. + DISCOUNT CHARGES AND ACCEPTANCE COMMISSIONS ARE FOR ACCOUNT OF APPLICANT. Period for Presentation 48 :010 DAYS Confirmation Instructions 49 :WITHOUT Instructions to Payg /Accptg /Negotg Bank 78 :BENEFICIARY’S DRAFTS AND ALL DOCUMENTS MUST BE FORWARDED TO SAITAMA RESONA BANK, LTD. (INTERNATIONAL BUSINESS OFFICE TRANSACTION BANKING GROUP ADDRESS: 5-25, KIBA 1-CHOME, KOTO-KU, TOKYO 135-0042 JAPAN) IN ONE LOT(S) BY COURIER SERVICE. UPON RECEIPT OF THE DRAFTS AND DOCUMENTS IN ORDER, WE WILL ACCEPT THE DRAFTS AND AT MATURITY WE WILL REMIT THE PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK. ‘Advise Through’ Bank 57D :TAIWAN BUSINESS BANK TAICHUNG BRANCH NO. 400 SEC. 1, TAIWAN BLVD., TAICHUNG CITY 400 TAIWAN 20000-114302 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: 品名 DIGESTIVE MEDICINE SP GRANULE (50 pouches) (SP) DIGESTIVE MEDICINE SP GRANULE (50 pouches) (NID) DIGESTIVE MEDICINE SP GRANULE (24 pouches) (NID) 包裝方式 40 BOXES/CTN 40 BOXES/CTN 50 BOXES/CTN 每箱重量 N.W.: 2.40 KG G.W.: 6.18 KG N.W.: 2.40 KG G.W.: 6.18 KG N.W.: 1.45 KG G.W.: 4.19 KG 每箱尺寸 12” × 13” × 15” 12” × 13” × 15” 12” × 13” × 15” 出貨數量 6,080 BOXES 6,080 BOXES 6,350 BOXES ※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. XXX Taipei, Taiwan JUN. 30, 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 TAIWAN BUSINESS BANK The sum of Value received Drawn under L/C No. LC-831-027667 Dated: MAY 20 ,2025 Issued by SAIBJPJTX SAITAMA RESONA BANK, LIMITED SAITAMA JP To UNIVERSE CO., LTD. 100, SEC. 3, NANTUN DIST., TAICHUNG CITY 408, TAIWAN INVOICE No. MT-926 Date: JUN. 30, 2025 Invoice of For account and risk of Messrs. XXX Shipped by Per XXX Sailing on/about XXX From To XXX Marks & Nos. Description of Goods Quantity Unit Price Amount XXX DIGESTIVE MEDICINE SP GRANULE (50 pouches) (SP) DIGESTIVE MEDICINE SP GRANULE (50 pouches) (NID) DIGESTIVE MEDICINE SP GRANULE (24 pouches) (NID) SAMPLE (FREE OF CHARGE) DIGESTIVE MEDICINE SP GRANULE (50 pouches) (SP) DIGESTIVE MEDICINE SP GRANULE (50 pouches) (NID) DIGESTIVE MEDICINE SP GRANULE (24 pouches) (NID) 6,080 BOXES 6,080 BOXES 6,350 BOXES 60 BOXES 60 BOXES 30 BOXES 18,660 BOXES vvvvvvvvvvvv JPY XXX JPY XXX JPY 7,913,530.00 vvvvvvvvvvvv SAY TOTAL XXX DRAWN UNDER: XXX L/C NO.: XXX UNIVERSE CO., LTD. XXX ○ ○ ○ ○ ○ ○ ○ UNIVERSE CO., LTD. XXX 20000-114302 國貿業務丙級術科測試試題第5頁 / 共5頁 UNIVERSE CO., LTD. 100, SEC. 3, NANTUN DIST., TAICHUNG CITY 408, TAIWAN PACKING LIST No. MT-926 Date: JUN. 30, 2025 Packing List of AS BELOW For account and risk of Messrs. Shipped by XXX Per EVER BASIS V.1103-056B Sailing on/about Jun. 30, 2025 From XXX To XXX P/I NO. XXX Packing No. Description of Goods Quantity Net Weight Gross Weight Measurement XXX DIGESTIVE MEDICINE SP GRANULE (50 pouches) (SP) DIGESTIVE MEDICINE SP GRANULE (50 pouches) (NID) DIGESTIVE MEDICINE SP GRANULE (24 pouches) (NID) SAMPLE (FREE OF CHARGE) DIGESTIVE MEDICINE SP GRANULE (50 pouches) (SP) DIGESTIVE MEDICINE SP GRANULE (50 pouches) (NID) DIGESTIVE MEDICINE SP GRANULE (24 pouches) (NID) @40 BOXES 6,080 BOXES @40 BOXES 6,080 BOXES @50 BOXES 6,350 BOXES @30 BOXES 60 BOXES @30 BOXES 60 BOXES 30 BOXES @2.40 KGS 364.80 KGS @2.40 KGS 364.80 KGS @1.45 KGS 184.15 KGS @1.80 KGS 3.60 KGS @1.80 KGS 3.60 KGS 0.87 KGS @6.18 KGS 939.36 KGS @6.18 KGS 939.36 KGS @4.19 KGS 532.13 KGS @5.04 KGS 10.08 KGS @5.04 KGS 10.08 KGS 3.01 KGS @0.0396 CMB 6.0192 CMB @0.0396 CMB 6.0192 CMB @0.0298 CBM 3.7846 CBM @0.0396 CBM 0.0792 CBM @0.0396 CBM 0.0792 CBM 0.0296 CBM XXX vvvvvvvvv 18,660 BOXES vvvvvvvvvvvv 921.82 KGS vvvvvvvvvv 2,434.02 KGS vvvvvvvvvvv 16.0110 CBM vvvvvvvvvvv 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) XXX Please receive for shipment the under mentioned goods subject to your published regulations and conditions (including those as to liability) S/O NO. Consignee: 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)。 2.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。 3.嘜頭及品名如超過十行,請以附表繕打,俾便提單製 作。 4.傳真專線:遠洋航線請傳(02)250*****,近洋航線請傳 (02)250*****。 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 Voy. No. 航次 XXX Final destination (On Merchant’s Account And Risk) Place of Receipt 收貨地 Port of Loading 裝貨地 TAIPEI PORT Freight to be: □ Prepaid 預付 □ Collect 到付 Port of Discharge 卸貨港 TOKYO 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 XXX DIGESTIVE MEDICINE XXX XXX 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 SAY TOTAL XXX THE CREIT NO.XXX ○ SAY ○ ○ ○ ○ ○ ○ ○ UNIVERSE CO., LTD. XXX

參考解答

  • 信用狀基本分析：付款性質：Sight Credit。
  • 裝運與保險：保險條款：INSTITUTE CARGO CLAUSES (A)、INSTITUTE WAR CLAUSES；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。
  • 製單共同欄位：applicant=50；beneficiary=59。