民國113年 第2梯次 20000 國貿業務丙級 術科考古題與答案

民國113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 5 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 details B studying C relations D pass E retailing F interested G favorable H active I state J appreciated SHENDER TRADING CO., LTD. 325 International Blvd, Seattle, WA 98198 USA TAICHUNG INTERNATIONAL CORP. P.O. Box XXX-1688 Taichung, Taiwan Dear Sir/Madam, We thank you very much for your letter of Jan. 12 and we are glad to learn that you want to establish ________ with us. We have received many enquiries from ________ shops in our country about bicycle parts. Consequently, we are sure that there would be ________ demand. Also, we need more details on your products so we can ________ the information to them. After carefully studying your catalogue, we found that we are especially interested in the No. BP688. We would like to place an initial order against the above items for one 40’ container, please quote us your ________ price CIFC5 Seattle. Will you please also state earliest delivery date, terms of payment, and discounts for regular purchases. Your prompt reply to this matter will be highly appreciated. Sincerely yours, Shender Trading Co., Ltd. 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. 是否方便調查此事並馬上送貨勿再耽擱? Would you please look ________ this matter and send our order without further ________? 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. 因為五月一日放假,所以我們會在五月二日送貨。 Since May 1 is a holiday, we will ________ your ________ on May 2. 4. 該機種已停產,就此通知。 We have to ________ you that the model in question has already been ________. 5. 供應商告知該商品目前已無庫存。 Our ________ has informed us that the item is out of ________ at present. ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ 20000-113302 國貿業務丙級術科測試試題第2 頁 / 共6 頁

參考解答

  • （一）語群選填：○1 A details；○2 B studying；○3 G favorable
  • （二）填空題參考完整句：
  • 1. 請依正式商業英文翻譯：是否方便調查此事並馬上送貨勿再耽擱?。
  • 2. We will display some newly developed products at this trade show.
  • 3. Since May 1st is a holiday, we will dispatch your order on May 2nd.
  • 4. 請依正式商業英文翻譯：該機種已停產,就此通知。
  • 5. 請依正式商業英文翻譯：供應商告知該商品目前已無庫存。

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 兩種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 6PCS/BOX;10BOXES/CTN 20 DOZ /CTN 包裝尺寸 25” × 10” × 18” 110 CM × 100 CM × 88 CM 採購成本 USD5/PC TWD700/DOZ 運費資料: 運 費 併櫃(CFS) 20 呎整櫃(CY) 40 呎整櫃(CY) USD25 / CBM USD220 USD350 最低裝運量 X 25 CBM 55 CBM 其他報價資料: 匯率:USD1=TWD32.0 利潤率:15% 保險費率:ICC(A) 0.15%、投保110% 業務費率:12% 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. 併櫃每PC 運費 ○ USD/PC 3. FOB 報價 ○ USD/PC 4. CFRC6 報價 ○ USD/PC 5. CIF 報價 ○ USD/PC 貨品B:整櫃方式報價 題 目 答 案 單 位 6. 每箱 CBM 數 ○ CBM 7. 20 呎櫃每DOZ 運費 ○ USD/DOZ 8. CIFC8 報價依20 呎櫃計算 ○ USD/DOZ 9. 40 呎櫃每DOZ 運費 ○ USD/DOZ 10. CFR 報價依40 呎櫃計算 ○ USD/DOZ 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. ○ 20. × 指定地點 13.○ 24. × 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. 進 口 贖 單 25. ○ 3. × 23.發行小提單(D/O) 19. × 貿易流程圖 20000-113302 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、商業信用狀分析(本題為填空題與單選題,合計20 分) 請依下列信用狀之內容,回答答案紙所列問題,並將正確答案填入。 Authentication Result: Success Instance Type and Transmission Original received from SWIFT Priority : Normal Swift Output : FIN 700 ISSUE OF A DOCUMENTARY CREDIT Sender : UNICREDIT S.P.A. MILAN IT. Receiver : TAIWAN BUSINESS BANK TAIPEI TW. ---------------------------------------------------Message Text--------------------------------------------------- : Sequence of Total 1/1 40A : Form of Documentary Credit IRREVOCABLE : Documentary Credit Number 411011451168 31C : Date of Issue 240129 40E : Applicable Rules UCP LATEST VERSION 31D : Date and Place of Expiry 240329 ITALY : Applicant FIERA CO., LTD. STRADA STATALE 33 DEL SEMPIONE 28, 20145 RHO, MILAN, ITALY : Beneficiary ANTONG CO., LTD. NO.38 LUKE 3rd ROAD, LUZHU DIST., KAOHSIUNG CITY, TAIWAN 32B : Currency Code, Amount Currency : USD (US DOLLAR) Amount : 60,000.00 41D : Available with..... by..... ANY BANK BY NEGOTIATION 42C : Drafts at AT 120 DAYS AFTER BL DATE FOR 100% OF INVOICE VALUE 42A : Drawee ISSUING BANK 43P : Partial Shipments PROHIBITED 44E : Port of Loading/Airport of Departure KAOHSIUNG PORT 44F : Port of Discharge/Airport of Destination NAPLES PORT, ITALY 44C : Latest Date of Shipment 240229 45A : Description of Goods and/or Services 5-AXIS MACHINE(HTH-800) AS PER PROFORMA INVOICE DATED JAN. 22 2024, CIF NAPLES 46A : Documents Required 1. SIGNED AND DATED COMMERCIAL INVOICE IN 3 ORIGINALS 2. FULL SET (3/3) OF CLEAN ON BOARD BILLS OF LADING MADE OUT TO OUR ORDER MARKED FREIGHT PREPAID AND NOTIFY APPLICANT 3. PACKING LIST IN 3 FOLDS 4. INSURANCE POLICY OR CERTIFICATE IN DUPLICATE IN NEGOTIABLE FORM FOR 110 PCT OF INVOICE VALUE BLANK ENDORSED COVERING ALL RISKS AS PER INSTITUTE CARGO CLAUSES A, INSTITUTE WAR CLAUSES(CARGO), INSTITUTE STRIKES CLAUSES(CARGO) SHOWING CLAIM PAYABLE IN ITALY AND NAME AND ADDRESS OF INSURANCE AGENT IN ITALY 5. CERTIFICATE OF ORIGIN ISSUED BY TAIWAN COMPETENT AUTHORITY IN ONE ORIGINAL AND ONE COPY, STATING TAIWAN ORIGIN OF GOODS 47A : Additional Conditions 1. ONLY MASTER OCEAN BILL OF LADING IS ACCEPTABLE 2. BILL OF LADING ISSUED BY A SUBFORWARDER IS NOT ACCEPTABLE 3. BILL OF LADING MUST BE EVIDENCE THE NOTATION FCL SHIPMENT IN FULL CONTAINER LOADED 4. A DISCREPANCY FEE FOR EUR75.00 OR EQUIVALENT WILL BE DEDUCTED FROM THE PAYMENT FOR EACH SET OF DOCUMENTS CONTAINING DISCREPANCIES 71B : Charges ALL BANKING CHARGES OUTSIDE ITALY INCLUDING REIMBURSEMENT COMMISSION ARE FOR ACCOUNT OF BENEFICIARY 57D : : Instructions to Paying/Accepting/Negotiating Bank + FOR DOCUMENTS FULLY COMPLIED WITH THE TERMS AND CONDITIONS AT MATURITY WE SHALL CREDIT YOU AS PER YOUR INSTRUCTIONS Advise Through Bank-Name&Addr TAIWAN BUSINESS BANK KANG SHAN BRANCH 412 KANG SHAN ROAD, GANGSHAN DISTRICT, KAOHSIUNG CITY -----------------------------------------------------Message Trailer----------------------------------------------------- 20000-113302 國貿業務丙級術科測試試題第4 頁 / 共6 頁

參考解答

  • 信用狀基本分析：通知銀行：TAIWAN BUSINESS BANK TAIPEI TW.；提示單據期限：裝運日後 21 天內，且不得超過 240329 ITALY；信用狀種類：Negotiation Credit；付款性質：Usance Credit。
  • 裝運與保險：分批裝運：否；保險條款：INSTITUTE CARGO CLAUSES、INSTITUTE WAR CLAUSES(CARGO)、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。
  • 製單共同欄位：credit_no=411011451168；issue_date=240129；applicant=FIERA CO., LTD. STRADA STATALE 33 DEL SEMPIONE 28, 20145 RHO, MILAN, ITALY；beneficiary=ANTONG CO., LTD. NO.38 LUKE 3rd ROAD, LUZHU DIST., KAOHSIUNG CITY, TAIWAN；loading=KAOHSIUNG PORT；discharge=NAPLES PORT；latest_shipment=240229。

第5題

五、貿易單據製作(本題共15 小題,每小題2 分,合計30 分) 請依所附信用狀部分內容及相關工廠出貨明細資料,填製(一)Bill of Exchange、(二)Invoice、(三)Packing List、(四)Shipping Order 等單據所要 求之內容,並請依照題號○1、、○3...依序將正確答案填入答案紙之答案欄內。 31C : Date of Issue 240301 31D : Date and Place of Expiry 240531 52D DC Issuing Bank HSBC PARIS FRANCE : Applicant GREEN TRADING CO., LTD. 148 BOULEVARD JOURDAN 75014 PARIS, FRANCE : Beneficiary ANJON FASTENERS INDUSTRIAL CO., LTD. NO.6, LANE 385, KANG YEN RD., GANGSHAN DISTRICT, KAOHSIUNG CITY, TAIWAN 32B : Currency Code, Amount USD23,020.00 41D : Available with.....by..... BANK OF TAIWAN BY NEGOTIATION 42C : Drafts at AT 60 DAYS AFTER SIGHT FOR 80% OF INVOICE VALUE 42A : Drawee ISSUING BANK 44E : Port of Loading/Airport of Departure ANY TAIWANESE PORT 44F : Port of Discharge/Airport of Destination ANTWERP PORT, BELGIUM 45A : Description of Goods and/or Services WEDGE ANJO, DOG POINT COLD FORGING, ZINC PLATED 7u AS PER PROFORMA INVOICE DATED FEB 22, 2024 BZ-10x150 60,000 PCS @USD 250.00 / MPCS (1MPCS=1000PCS) BZ-10x80 40,000 PCS @USD 200.50 / MPCS (1MPCS=1000PCS) TRADE TERM : CFR ANTWERP (INCOTERMS 2020) ; SHIPPING MARKS:GTC (IN TRI) 46A : Documents Required 1. SIGNED COMMERCIAL INVOICE IN TRIPLICATE INDICATING THAT THE GOODS ARE OF TAIWANESE ORIGIN 2. FULL SET OF CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER AND NOTIFY APPLICANT 3. SIGNED PACKING LIST IN TRIPLICATE SHOWING NET WEIGHT, GROSS WEIGHT AND MEASUREMENT 47A : Additional Conditions A TOLERANCE OF 10 PCT MORE OR LESS IN QUANTITY AND AMOUNT IS ALLOWED 工廠出貨明細資料: 型號 BZ-10x150 BZ-10x80 包裝方式 5,000 PCS / CTN 4,000 PCS / CTN 每箱重量 N.W.: 22.50 KG;G.W.: 23.00 KG N.W.: 28.00 KG;G.W.:28.50 KG 每箱尺寸 45 × 30 × 30 (CM) 13” × 15” × 16” (INCH) 出貨數量 55,000 PCS 40,000 PCS ※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. LB20240501 DATE: MAY 28, 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. M123456789 DATED: ISSUED BY XXX TO ANJON FASTENERS INDUSTRIAL CO., LTD. XXX ○ ○ ○ 20000-113302 國貿業務丙級術科測試試題第5 頁 / 共6 頁 ANJON FASTENERS INDUSTRIAL CO., LTD. NO.6, LANE 385, KANG YEN RD., GANGSHAN DISTRICT, KAOHSIUNG CITY, TAIWAN INVOICE No. LB20240501 Date : XXX Invoice of XXX For account and risk of Messrs XXX Shipped Per S.S. ○ 4 Voy. N571 Sailing on or about XXX Shipment From To XXX Marks & Nos. Quantity Description of Merchandise Unit Price Amount XXX 55,000 PCS 40,000 PCS XXX PCS vvvvvvvvvvvv WEDGE ANJON, DOG POINT COLD FORGING, ZINC PLATED 7u BZ-10x150 BZ-10x80 USD 250.00 / MPCS USD 200.50 / MPCS XXX XXX ○ vvvvvvvvv ANJON FASTENERS INDUSTRIAL CO., LTD. NO.6, LANE 385, KANG YEN RD., GANGSHAN DISTRICT, KAOHSIUNG CITY, TAIWAN PACKING LIST No. LB20240501 Date : XXX Packing List of XXX MARKS & NOS. For account and risk of Messrs XXX Shipped Per S.S. XXX Sailing on or about APRIL 25, 2024 Shipment From XXX To XXX Packing No. Description of Goods Quantity Net Weight Gross Weight Measurement WEDGE ANJON, DOG POINT COLD FORGING, ZINC PLATED 7u BZ-10x150 BZ-10x80 XXX XXX XXX XXX XXX XXX XXX XXX XXX PCS vvvvvvvvvvv XXX KGS vvvvvvvvv XXX KGS vvvvvvvvvv XXX CBM vvvvvvvvvv SAY TOTAL XXX ○ ○ ○ ○ TOTAL: XXX CTNS vvvvvvvvvv SAY TOTAL ○ ANJON FASTENERS INDUSTRIAL CO., LTD. ○ ANJON FASTENERS INDUSTRIAL CO., LTD. 20000-113302 國貿業務丙級術科測試試題第6 頁 / 共6 頁 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.51168 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)25063878,近洋航線請傳 (02)25006658。 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 GIVEN Voy. No. 航次 XXX Final destination (On Merchant’s Account And Risk) Place of Receipt 收貨地 KAOHSIUNG 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:___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 ○ ○ XXX SAY TOTAL XXX ○

參考解答

  • 製單共同欄位：issue_date=240301；applicant=GREEN TRADING CO., LTD. 148 BOULEVARD JOURDAN 75014 PARIS, FRANCE；beneficiary=ANJON FASTENERS INDUSTRIAL CO., LTD. NO.6, LANE 385, KANG YEN RD., GANGSHAN DISTRICT, KAOHSIUNG CITY,；loading=ANY TAIWANESE PORT；discharge=ANTWERP PORT。