民國113年 第1梯次 20000 國貿業務丙級 術科考古題與答案

民國113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 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 stated B quoting C receiving D favor E obliged F exhibited G establish H impressed I convenience J tremendous Dear Mr. Seng: We recently attended the 2023 Orchid Show in Florida and were ________ by the different kinds of your orchids. We would be ________ if you can send us latest catalogues and price list, ________ your most competitive prices? As our annual demand for orchids has been huge, we are writing to you to ________ a long-term relationship with you in order to confirm the sources of orchids. Please contact us at your earliest ________, we also want to discuss the ways of placing orders and delivery. We look forward to hearing from you soon. Sincerely yours, Tina Wang (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. 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. 2. 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 ________. 3. 感謝您10 月12 日來函詢問數位影音光碟機。 Thank you for your ________ ________ October 12 concerning DVD players. 4. 本公司專門生產時尚和負擔得起的鞋。 We specialize in ________ and ________ footwear. 5. 我們已經出口這些項目超過二十年,能夠供應堅固又耐用的鍋子給您們。 We have been ________ these items for more than 20 years, and we can supply you with our ________ and heavy-duty pots. ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ 20000-113301 國貿業務丙級試題第2 頁 / 共6 頁

參考解答

  • （二）填空題參考完整句：
  • 1. If you can offer us a favorable quotation, we will place orders regularly.
  • 2. It would be appreciated if you could send some samples of the material.
  • 3. 請依正式商業英文翻譯：感謝您10月12日來函詢問數位影音光碟機。
  • 4. We specialize in manufacturing fashionable and affordable shoes.
  • 5. 請依正式商業英文翻譯：我們已經出口這些項目超過二十年,能夠供應堅固又耐用的鍋子給您們。

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 1 SET/CTN 3 SETS/CTN 包裝尺寸 16” × 11” × 22” 95 CM × 15 CM × 43 CM 採購成本 USD25/SET USD70/SET 運費資料: 運 費 併櫃(CFS) 20 呎整櫃(CY) 40 呎整櫃(CY) USD50 / CBM USD900 USD1,400 最低裝運量 X 25 CBM 50 CBM 其他報價資料: 利潤率:25% 業務費率:12% 保險費率:ICC(A) 0.15%、投保110% 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SET 運費 ○ USD/SET 3. FOB 報價 ○ USD/SET 4. CFRC8 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 呎櫃每SET 運費 ○ USD/SET 8. CIFC6 報價依20 呎櫃計算 ○ USD/SET 9. 40 呎櫃每SET 運費 ○ USD/SET 10. CFR 報價依40 呎櫃計算 ○ 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.○ 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.洽訂艙位 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.○ 貿易流程圖 20000-113301 國貿業務丙級試題第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: Correct with Current Key Instance Type and Transmission Original received from SWIFT Priority : Normal Swift Output : 700 ISSUE OF A DOCUMENTARY CREDIT Sender : SAITAMA RESONA BANK, LIMITED SAITAMA JP. Receiver : TAIWAN BUSINESS BANK TAICHUNG TW. ---------------------------------------------------Message Text--------------------------------------------------- : Sequence of Total 1/1 40A : Form of Documentary Credit IRREVOCABLE : Documentary Credit Number LC-369-0001939 31C : Date of Issue 230801 40E : Applicable Rules UCP LATEST VERSION 31D : Date and Place of Expiry 231229 : Applicant SAIKYO THARMA CO., LTD. 45-1 SAKURAGI-CHO OMIYA-KU SAITAMA JAPAN : Beneficiary LONG LIFE CO., LTD. NO.88 CHUNG HSING ROAD, WU-CHI DIST., TAICHUNG CITY TAIWAN 32B : Currency Code, Amount USD66,000.00 41D : Available with..... by..... MEGA BANK TAICHUNG BRANCH BY NEGOTIATION 42C : Drafts at AT 45 DAYS AFTER DATE FOR 100% OF INVOICE VALUE 42A : Drawee ISSUING BANK 43P : Partial Shipments NOT ALLOWED 44A : Place of Receipt TAICHUNG 44E : Port of Loading/Airport of Departure KEELUNG 44F : Port of Discharge/Airport of Destination OSAKA 44C : Latest Date of Shipment 231215 45A : Description of Goods and/or Services MACHINE CENTRES AS PER P/O NO. ST-230801 CIF OSAKA 46A : Documents Required 1. SIGNED COMMERCIAL INVOICE IN 3 ORIGINALS AND 4 COPIES 2. 2/3 SET OF CLEAN ON BOARD BILLS OF LADING MADE OUT TO OUR ORDER MARKED FREIGHT PREPAID AND NOTIFY APPLICANT 3. PACKING LIST IN 3 ORIGINALS AND 4 COPIES 4. INSURANCE POLICY OR CERTIFICATE IN DUPLICATE IN NEGOTIABLE FORM FOR 110 PCT OF INVOICE VALUE BLANK ENDORSED COVERING ICC(A) CLAUSES FROM SELLER’S WAREHOUSE TO BUYER’S WAREHOUSE 5. BENEFICIARY’S CERTIFICATE STATING THAT ONE ORIGINAL B/L AND ONE SET OF NON-NEGOTIABLE DOCUMENTS HAVE BEEN SENT TO APPLICANT BY DHL AT THE B/L LOADING 3 DAYS AFTER 47A : Additional Conditions 1. ALL DOCUMENTS MUST SHOW CREDIT NUMBER. 2. A DISCREPANCY FEE FOR USD45.00 WILL BE DEDUCTED FROM THE PAYMENT FOR EACH SET OF DOCUMENTS CONTAINING DISCREPANCIES. 3. 1/3 SET OF ORIGINAL BILLS OF LADING MUST BE SENT TO APPLICANT. 71B : Charges ALL BANKING CHARGES OUTSIDE JAPAN INCLUDING REIMBURSEMENT COMMISSION ARE FOR ACCOUNT OF BENEFICIARY : Instructions to Paying/Accepting/Negotiating Bank +REIMBURSEMENT BY TELECOMMUNICATION IS PROHIBITED. +ALL DOCUMENTS MUST BE SENT TO US. +THIS LETTER OF CREDIT IS DUE FOR PAYMENT UPON RECEIPT OF DOCUMENTS IN COMPLIANCE WITH THE TERMS OF THIS CREDIT AT THE COUNTER OF THE ISSUING BANK -----------------------------------------------------Message Trailer----------------------------------------------------- 20000-113301 國貿業務丙級試題第4 頁 / 共6 頁

參考解答

  • 信用狀基本分析：通知銀行：TAIWAN BUSINESS BANK TAICHUNG TW.；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；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=LC-369-0001939；issue_date=230801；applicant=SAIKYO THARMA CO., LTD. 45-1 SAKURAGI-CHO OMIYA-KU SAITAMA JAPAN；beneficiary=LONG LIFE CO., LTD. NO.88 CHUNG HSING ROAD, WU-CHI DIST., TAICHUNG CITY TAIWAN；loading=KEELUNG；discharge=OSAKA；latest_shipment=231215。

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 240601 31D : Date and Place of Expiry 240731 SPAIN 52D DC Issuing Bank SANTANDER CENTRAL HISPANO S.A. : Applicant SEARS TRADING CO., LTD. PRIMITIVO MARTINEZ ALDANA 3, MADRID CALLE 45214. : Beneficiary MAST INTERNATIONAL CO., LTD. NO.555, SEC.3, NANJING E.RD., TAIPEI, TAIWAN 32B : Currency Code, Amount USD30,800.00 41D : Available with.....by..... ADVISING BANK ( BANK OF TAIWAN ) BY NEGOTIATION 42C : Drafts at AT 45 DAYS AFTER SIGHT FOR 80% OF INVOICE VALUE 42A : Drawee US 44E : Port of Loading/Airport of Departure ANY TAIWANESE PORT 44F : Port of Discharge/Airport of Destination VALENCIA PORT 45A : Description of Goods and/or Services SUEDE FABRIC FOR 100% POLYESTER WITH WATER REPELLENT FINISHING AS PER SALES CONTRACT NO. DL-0527 DATED FEB 20, 2024 DN2058WR (COL. GREY) 3,000 METERS @USD 4.20 / METER DM7030WR (COL. KHAKI) 5,200 METERS @USD 3.50 / METER TRADE TERM : CFR VALENCIA (INCOTERMS 2020) ; SHIPPING MARKS:STC (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 OF ISSUING BANK, NOTIFY APPLICANT 3. SIGNED PACKING LIST IN TRIPLICATE SHOWING NET WEIGHT, GROSS WEIGHT AND MEASUREMENT 47A : Additional Conditions 1. 5 PCT MORE OR LESS IN QUANTITY AND AMOUNT ARE ACCEPTABLE 2. COMMERCIAL AND PACKING LIST MUST INDICATE CREDIT NO. AND HS CODE. 540769. 工廠出貨明細資料: 型號 DN2058WR DM7030WR 包裝方式 150 METERS / CTN 120 METERS / 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 2,850 METERS 5,400 METERS ※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. LB20240604 DATE: JULY 28, 2024 EXCHANGE FOR 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. M1208762057 DATED: XXX ISSUED BY XXX TO MAST INTERNATIONAL CO., LTD. ○ ○ ○ ROBER LIN 20000-113301 國貿業務丙級試題第5 頁 / 共6 頁 MAST INTERNATIONAL CO., LTD. NO.555, SEC.3, NANJING E.RD., TAIPEI, TAIWAN INVOICE No. LB20240604 Date : XXX Invoice of XXX For account and risk of Messrs XXX Shipped Per S.S. XXX Sailing on or about XXX Shipment From To XXX Marks & Nos. Quantity Description of Merchandise Unit Price Amount XXX XXX METERS vvvvvvvvvvvv SUEDE FABRIC FOR 100% POLYESTER WITH WATER REPELLENT FINISHING DN2058WR (COL. GREY) DM7030WR (COL. KHAKI) XXX XXX XXX XXX XXX vvvvvvvvv MAST INTERNATIONAL CO., LTD. NO.555, SEC.3, NANJING E.RD., TAIPEI, TAIWAN PACKING LIST No. LB20240604 Date : XXX Packing List of MARKS & NOS. For account and risk of Messrs XXX Shipped Per S.S. EVER OUTWIT V. 1487-013N Sailing on or about JULY 25, 2024 Shipment From XXX To XXX Packing No. Description of Goods Quantity Net Weight Gross Weight Measurement SUEDE FABRIC FOR 100% POLYESTER WITH WATER REPELLENT FINISHING DN2058WR (COL. GREY) DM7030WR (COL. KHAKI) XXX XXX XXX XXX XXX XXX XXX METERS vvvvvvvvvvv XXX KGS vvvvvvvvv XXX KGS vvvvvvvvvv XXX CBM vvvvvvvvvv SAY TOTAL THE GOODS ARE OF TAIWANESE ORIGIN MAST INTERNATIONAL CO., LTD. ROBER LIN ○ ○ ○ ○ ○ ○ ○ TOTAL: XXX CTNS vvvvvvvvvv SAY TOTAL XXX XXX MAST INTERNATIONAL CO., LTD. ROBER LIN ○ 20000-113301 國貿業務丙級試題第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.2545 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) 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 Voy. No. 航次 XXX Final destination (On Merchant’s Account And Risk) Place of Receipt 收貨地 TAICHUNG Port of Loading 裝貨地 TAICHUNG Freight to be:付費方式: □ Prepaid □ Collect Port of Discharge 卸貨港 XXX 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 ○ ○ ○ ○ SAY TOTAL XXX

參考解答

  • 製單共同欄位：issue_date=240601；applicant=SEARS TRADING CO., LTD. PRIMITIVO MARTINEZ ALDANA 3, MADRID CALLE 45214.；beneficiary=MAST INTERNATIONAL CO., LTD. NO.555, SEC.3, NANJING E.RD., TAIPEI, TAIWAN；loading=ANY TAIWANESE PORT；discharge=VALENCIA PORT。