民國114年 第1梯次 20000 國貿業務丙級 術科考古題與答案

民國114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 答案代號 答案語群 A advantage F offer B reply G advise/ inform C enquiry/ inquiry H quote D reference I place E favor J valid JAIDA TRADING CO., LTD. 566 N. Highland Avenue, Los Angeles, CA 90068 USA Dear Mr. Kao, Thank you very much for your ________ of Jun. 21 and we are pleased to learn that you are interested in our toys. We wish to ________ that samples have been sent to you yesterday. Owing to the Christmas season is coming soon, so we have received many orders from our clients and it seems that the demand is still increasing. Therefore, we are glad to ________ as follows: Commodity: Teddy Bear TDB NO. 168 USD20.16/PIECE FOBC3 KAOHSIUNG TDB NO. 268 USD25.26/PIECE CFRC3 LOS ANGELES TDB NO. 368 USD30.36/PIECE CIFC3 LOS ANGELES Packing: Packed in cartons of 12 pieces each one. Shipment: To be shipped by end of Aug. Payment: By sight L/C in our ________. Insurance: On CIF basis, effected by us covering 110% of the invoice value against ICC(A). This quotation is only ________ for 15 days. We look forward to receiving your order. Sincerely yours, LINYI TOY COMPANY XXX General Manager (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. 你會發現,我們的報價對這種品質的產品來說極具競爭力。 You will notice that the prices quoted are extremely ________ for a product of this ________. 2. 在這次商展,我們會展示一些新開發的產品。 At the ________, we will ________ some of our newly-developed products. 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 current ________ and export price list. 4. 在這種情況下,我們別無選擇,只能取消訂單。 Under the ________, we have no choice but to ________ the order. 5. 因貴方與本公司長期合作,我們將照定價打七五折給您。 Because of your long ________ with our company, we will offer you a 25% ________ off the list price. ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ 20000-114301 國貿業務丙級術科測試試題第2 頁 / 共6 頁

參考解答

  • （二）填空題參考完整句：
  • 1. You will find our quotation highly competitive for products of this quality.
  • 2. We will display some newly developed products at this trade show.
  • 3. We are interested in importing Swiss cheese and would appreciate receiving your current catalog and export price list.
  • 4. Under these circumstances, we have no choice but to cancel the order.
  • 5. 請依正式商業英文翻譯：因貴方與本公司長期合作,我們將照定價打七五折給您。

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,對貨號TS111與貨號TS222兩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 TS111 TS222 包裝方式 12 SETS/CTN 12 PCS/DOZ.; 2 DOZ./CTN 包裝尺寸 45×33×26 (CM) 32×22×18 採購成本 TWD 375/SET TWD 240/PC 運費資料: 運 費 併櫃(CFS) 40 呎整櫃 USD 55 USD 2,810 最低裝運量 1 CBM 56 CBM 其他報價資料: 匯率:USD1 = TWD 32.23 利潤率:5% 業務費率:8% 保險費率:0.12% 投保加成:2 成 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TS111:併櫃方式報價 題目 答案 單位 1. 每箱CBM 數 ○ CBM 2. 每SET 運費 ○ USD/SET 3. FOB 報價 ○ USD/SET 4. CFRC3 報價 ○ USD/SET 5. CIF 報價 ○ USD/SET 貨品TS222:40 呎整櫃方式報價 題目 答案 單位 6. 每箱CBM 數 ○ CBM 7. 40 呎櫃報價數量 ○ PCS 8. 每PC 運費 ○ USD/PC 9. CFR 報價 ○ USD/PC 10. CIFC8 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. ○ 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. 寄單求償 20. × 指定地點 13.裝船 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. ○ 8.洽訂艙位 9.○ 2. × 5. ○ 4. 申 請 開 狀 16. 辦 理 押 匯 7. × 17. × 6. × 21. 進 口 贖 單 25. × 3. 接受並確認 23. ○ 19. × 24. × 貿易流程圖 20000-114301 國貿業務丙級術科測試試題第3 頁 / 共6 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。 彰化銀行 Chang Hwa Commercial Bank Ltd. INT’L BANKING DIV. Notification of Documentary Credit (MT700) Beneficiary: KAIYA INDUSTRIAL CO., LTD. NO.58, LANE 18 SEC.3, SHA TIRN ROAD, LONG JING DISTRICT, TAICHUNG CITY, TAIWAN Date:20240810 Advising No:2365430 KEY:000049 Page:01 Dear Sirs, Without any responsibility and/or engagement on our part, it is our pleasure to advise you that we have received an authenticated S.W.I.F.T message from ISBKTRIS TURKIYE IS BANKASI A.S. ISTANBUL IS KULELERI, KULE 1, 4. LEVENT 34330 ISTANBUL 0802 210000CCBCTWTPA5872760625853 1745 210000ISBKTRISAXXX3507814738 : Sequence of Total 1/1 40A : Form of Documentary Credit IRREVOCABLE : Documentary Credit Number 1820DL123600 31C : Date of Issue 240810 40E : Applicable Rules UCP LATEST VERSION 31D : Date and Place of Expiry 241112 : Applicant IDEAL VE DIS TIC. LTD. 6SB MAH. AYMAKOOP SAN. SIT. C2 BLOK NO: 428 BASAKSEHIR ISTANBUL TURKEY : Beneficiary KAIYA INDUSTRIAL CO., LTD. NO.58, LANE 18 SEC.3, SHA TIRN ROAD, LONG JING DISTRICT, TAICHUNG CITY, TAIWAN 32B : Currency Code, Amount EUR30,000.00 41A 42A : : Available with..... by..... ADVISING BANK BY NEGOTIATION Drawee ISSUING BANK 42C : Draft at 150 DAYS AFTER SHIPMENT DATE 43P : Partial Shipments NOT ALLOWED 43T : Transhipment ALLOWED 44E : Port of Loading/Airport of Departure ANY PORT IN TAIWAN 44F : Port of Discharge/Airport of Destination PORT OF ISTANBUL IN TURKEY 44C : Latest Date of Shipment 241031 45A : Description of Goods and/or Services A.P.A.O. HOT MELT GLUE ALL OTHER DETAILS AS PER P/I DD. 28.07.2024 AND NR. US 240728-01 MODEL 2168 QUANTITY:4000 KGS UNIT PRICE:EUR4.50/KG MODEL 3003 QUANTITY:2000 KGS UNIT PRICE:EUR6.00/KG ALL TOTALLING TO EUR 30,000.00 FOB ANY PORT IN TAIWAN (INCOTERMS 2020) 46A : Documents Required 1. MANUALLY SIGNED COMMERCIAL INVOICE IN 3 ORIGINALS AND 3 COPIES INDICATING FOB ANY PORT IN TAIWAN VALUE OF THE GOODS. 2. FULL SET (ISSUED AT LEAST IN 3 ORIGINALS) CLEAN ON BOARD MARINE 20000-114301 國貿業務丙級術科測試試題第4 頁 / 共6 頁 B/L AND 3 NON NEGOTIABLE COPIES ISSUED OR ENDORSED TO THE ORDER OF TURKIYE IS BANKASI A.S. DIS TICARET OPERASYONLARI BIRIMI, MENTIONING NOTIFY THE APPLICNT AND MARKED FREIGHT PAYABLE AT DESTINATION. 3. BENEFICIARY’S SIGNED DECLARATION STATING THAT SHIPMENT DETAILS HAVE BEEN E-MAILED TO THE APPLICANT ON SHIPPING DATE INFORMING THE VALUE OF THE DESPATCHED GOODS AS WELL AS THE VESSEL’S NAME, VESSEL’S AGE, VESSEL’S TONNAGE, VESSEL’S VOYAGE NO., IMO NUMBER AND ALSO OUR L/C REFERENCE NUMBER. (APPLICANT E-MAIL ADDRESS:Info (at) idealmak.com) (COPY OF SUCH SHIPMENT ADVICE AND E-MAIL REPORT MUST BE ATTACHED) 4. CERTIFICATE OF ORIGIN IN DUPLICATE ATTESTING THAT THE GOODS ARE OF TAIWAN ORIGIN ISSUED OR LEGALIZED BY THE LOCAL CHAMBER OF COMMERCE IN EXPORTING COUNTRY. 47A : Additional Conditions 1. ALL DOCUMENTS MUST BEAR OUR L/C REFERENCE NUMBER AND MUST BE SENT TO OUR B/M ADDRESS BY ANY SPECIAL COURIER IN ONE LOT. TURKIYE IS BANKASI A.S. DIS TICARET OPERASYONLARI BIRIMI TUZLA TEKNOLOJI VE OPERASYON MERKEZI, ICHELEK MAHALLESI PIRI REIS CADDES 1 No:62 34947 TUZLA ISTANBUL TURKEY 2. ALL DOCUMENTS SHOULD BE ISSUED IN ENGLISH. 3. A DISCREPANCY FEE AND CABLE COST USD 105.00 WILL BE CHARGED BY US IF DOCUMENTS UNDER DISCREPANCY ARE PRESENTED. 4. DOCUMENTS DATED BEFORE THE ISSUING DATE OF L/C ARE NOT ALLOWED. 5. TRANSSHIPMENT IS NOT ALLOWED FROM CYPRUS EXCEPT PORTS OF FAMAGUSTA AND KYRENIA. 6. ALL ADDITIONS/CORRECTIONS AND ALTERATIONS ON DOCUMENTS SHOULD BE AUTHENTICATED BY STAMP AND SIGNATURE OF THE ISSUING PARTY. 71D : Charges ALL BANKING COMMISSIONS AND CHARGES INCURRED OUTSIDE TURKEY ARE TO THE ACCOUNT OF THE BENEFICIARY. : PERIOD FOR PRESENTATION IN DAYS : Instructions to the Paying/Accepting/Negotiating Bank AT MATURITY, WE SHALL EFFECT PAYMENT AS PER YOUR INSTRUCTIONS. 工廠出貨明細資料: 型號 MODEL 2168 MODEL 3003 包裝方式 20 KGS / CTN 10 KGS / CTN 每箱重量 N.W.: 20 KGS;G.W.: 21.00 KGS N.W.: 10 KGS;G.W.:11 KGS 每箱尺寸 45 × 25 × 30 (CM) 13” × 15” × 16” (INCH) 出貨數量 4,000 KGS 2,000 KGS ※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. KA20241024 DATE: OCT 24, 2024 EXCHANGE FOR XXX AT SIGHT OF THIS FIRST OF EXCHANGE (SECOND OF THE SAME TENOR AND DATE BEING UNPAID) PAY TO THE ORDER OF BANK OF TAIWAN THE SUM OF XXX VALUE RECEIVED DRAWN UNDER L/C NO. XXX DATED: ISSUED BY XXX TO XXX XXX ○ ○ ○ 20000-114301 國貿業務丙級術科測試試題第5 頁 / 共6 頁 XXX NO.58, LANE 18 SEC.3, SHA TIRN ROAD, LONG JING DISTRICT, TAICHUNG CITY, TAIWAN INVOICE No. KA20241024 Date : XXX Invoice of XXX For account and risk of Messrs. XXX Shipped by Per Sailing on or about XXX Shipment From XXX To XXX Marks & Nos. Quantity Description of Merchandise Unit Price Amount XXX XXX XXX XXX vvvvvvvvvvvv MODEL 2168 MODEL 3003 XXX XXX XXX vvvvvvvvv KAIYA INDUSTRIAL CO., LTD. NO.58, LANE 18 SEC.3, SHA TIRN ROAD, LONG JING DISTRICT, TAICHUNG CITY, TAIWAN PACKING LIST No. KA20241024 Date : XXX Packing List of XXX MARKS & NOS. For account and risk of Messrs. Shipped Per S.S. XXX Sailing on or about OCT 22, 2024 Shipment From XXX To XXX Packing No. Description of Goods Quantity Net Weight Gross Weight Measurement A001-A200 B001-B200 XXX MODEL 2168 MODEL 3003 @20 KGS 4,000 KGS @10 KGS 2,000 KGS @20 KGS 4,000 KGS @10 KGS 2,000 KGS @21 KGS XXX @11 KGS XXX XXX XXX XXX XXX 6,000 KGS vvvvvvvvvvv XXX KGS vvvvvvvvv XXX KGS vvvvvvvvvv CBM vvvvvvvvvv SAY TOTAL L/C REFERENCE NO: XXX XXX TOTAL: XXX vvvvvvvvvv SAY TOTAL L/C REFERENCE NUMBER: XXX KAIYA INDUSTRIAL CO., LTD. XXX KAIYA INDUSTRIAL CO., LTD. XXX ○ ○ ○ ○ ○ ○ ○ ○ 20000-114301 國貿業務丙級術科測試試題第6 頁 / 共6 頁 Yang Ming Marine Transport Corp. SHIPPING ORDER (B/L INSTRUCTION) Shipper: KAIYA INDUSTRIAL CO., LTD. Please receive for shipment the under mentioned goods subject to your published regulations and conditions (including those as to liability) S/O NO.1168 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) XXX 洽訂船位之廠商: 電話/聯絡人: 報關行: 電話/聯絡人: Ocean Vessel 船名 LINAH Voy. No. 航次 031W Final destination (On Merchant’s Account And Risk) Place of Receipt 收貨地 TAICHUNG Port of Loading 裝貨地 KAOHSIUNG Freight to be:付費方式: □ Prepaid □ Collect Port of Discharge 卸貨港 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/ 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 XXX XXX 櫃型/櫃數 普通櫃:_1_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 ○ SAY TOTAL XXX L/C REFERENCE NO: XXX ○ ○ ○

參考解答

  • 信用狀基本分析：提示單據期限：裝運日後 21 天內，且不得超過 信用狀有效期限。
  • 裝運與保險：分批裝運：否。
  • 製單共同欄位：credit_no=1820DL123600；issue_date=240810；applicant=IDEAL VE DIS TIC. LTD. 6SB MAH. AYMAKOOP SAN. SIT. C2 BLOK NO；beneficiary=KAIYA INDUSTRIAL CO., LTD. NO.58, LANE 18 SEC.3, SHA TIRN ROAD,；loading=ANY PORT IN TAIWAN；discharge=PORT OF ISTANBUL IN TURKEY；latest_shipment=241031。