民國112年 第2梯次 20000 國貿業務丙級 術科考古題與答案

民國112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 wish B specializes C regards D productions E newly-developed F materials G mass-produce H market I latest-developing J features Dear Mr. Harvey: We are excited to introduce to you our cell phone holder, Cell Stand 100, which is the perfect device for people who are always on the go, love taking selfies, or use their cell phones for pleasure. We believe it would be a hit in your market. The model an adjustable grip that can securely hold any phone. It can also rotate 360 degrees so you can find your perfect angle easily. With this handy tool, taking selfies and watching videos have never been more fun! The holder is made of high-quality that are both durable and long-lasting. With its stylish design, this lightweight device is not only practical but also easy to carry around. We are confident that this cell phone holder will exceed your expectations. If you need any further information that may help this innovative product, please do not hesitate to let us know. Best , Tricia Tseng (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 are extremely for a product of this quality. 2. 關於受損貨品,我們已經向保險公司申請理賠。 Regarding the damaged goods, we have a with the insurance company. 3. 我們可以給您換貨,或者您若願意,我們可以將款項存入您的帳戶。 We can send you a , or if you like, we can credit your . 4. 一收到您的確認函,我們就會執行訂單。 receipt of your , we will execute the order. 5. 我們可以直接從庫存供貨,如期交貨絕對沒有問題。 We can supply from stock and will have no trouble your date. ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ 20000-112302 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. You will find our quotation highly competitive for products of this quality.
  • 2. Regarding the damaged goods, we have filed a claim with the insurance company.
  • 3. 請依正式商業英文翻譯：我們可以給您換貨,或者您若願意,我們可以將款項存入您的帳戶。
  • 4. 請依正式商業英文翻譯：一收到您的確認函,我們就會執行訂單。
  • 5. 請依正式商業英文翻譯：我們可以直接從庫存供貨,如期交貨絕對沒有問題。

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 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 2 SETS/WDC 包裝尺寸 46” × 8” × 23” 117 CM × 39 CM × 57 CM 採購成本 USD50/SET USD520/SET 運費資料: 運 費 併櫃(CFS) 20 呎(TEU)整櫃 40 呎(FEU)整櫃 USD90 USD1,800 USD2,720 最低裝運量 1 CBM 25 CBM 50 CBM 其他報價資料: 匯率:USD1=TWD30.0 利潤率:20% 保險費率:ICC(A) 0.12%、投保110% 業務費率: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CFRC 與CIFC 分別為CFR 與CIF 基礎 之價格。 貨品A:併櫃方式報價 題 目 答 案 單 位 1. 每箱才數 ○ CFT 2. 每箱CBM 數 ○ CBM 3. 每SET 運費 ○ USD/SET 4. FOB 報價 ○ USD/SET 5. CFRC8 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. 40 呎櫃每箱運費 ○ USD/WDC 9. CFR 報價依20 呎櫃計算 ○ USD/SET 10. CIFC6 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. ○ 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. 單 據 到 達 通 知 指定地點 13.裝船 24. × 銷 售 貨 物 26. × 10. × 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. ○ 8. 洽訂艙位 9. × 2.詢價、報價、還價 5. ○ 4. 申 請 開 狀 16. ○ 7. × 17. × 6. 通 知 信 用 狀 21. 進 口 贖 單 25. 放 行 3.接受並確認 19. 償付信用狀款項(付款或承兌) 23. × 貿易流程圖 20000-112302 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 : KOOKMIN BANK, (HEAD OFFICE) SEOUL KR. Receiver : TAIPEI FUBON COMMERCIAL BANK CO., LTD. ---------------------------------------------------Message Text ------------------------------------------------- : Sequence of Total 1/1 40A : Form of Documentary Credit IRREVOCABLE : Documentary Credit Number M108M1701ES00040 31C : Date of Issue 230220 40E : Applicable Rules UCP LATEST VERSION 31D : Date and Place of Expiry 230630 TAIWAN : Applicant LONG LIFE CO., LTD. NO. 365, TEHERAN-RO, GANGNAM-GU, SEOUL, KOREA : Beneficiary KAI KAI TRADING CO., LTD. NO. 88, LANE 178, CHUNG HSING ROAD, WU-CHI DISTRICT, TAICHUNG CITY TAIWAN 32B : Currency Code, Amount USD98,000.00 41D : Available with.....by..... ANY BANK BY NEGOTIATION 42C : Drafts at AT SIGHT FOR 100% OF INVOICE VALUE 42A 43P : : Drawee ISSUING BANK Partial Shipments NOT ALLOWED 43T : Transshipment NOT ALLOWED 44E : Port of Loading/Airport of Departure TAIPEI PORT 44F : Port of Discharge/Airport of Destination BUSAN 45A : Description of Goods and/or Services 100 SETS OF COMPRESSORS AS PER P/O NO. KK-2312 DATED FEB. 14, 2023 CERTIFICATE OF ORIGIN:TAIWAN CIF BUSAN (INCOTERMS) HS CODE 841480 46A : Documents Required 1. SIGNED COMMERCIAL INVOICE IN 3 ORIGINALS AND 3 COPIES 2. 2/3 SET OF CLEAN ON BOARD BILLS OF LADING MADE OUT TO THE ORDER OF KOOKMIN BANK, (HEAD OFFICE) SEOUL KR. MARKED FREIGHT PREPAID AND NOTIFY APPLICANT 3. PACKING LIST IN 3 ORIGINALS AND 3 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 COURIER WITHIN 3 DAYS AFTER SHIPMENT 47A : Additional Conditions 1. ALL DOCUMENTS MUST BEAR OUR CREDIT NUMBER. 2. A DISCREPANCY FEE OF USD45.00 WILL BE DEDUCTED FROM THE PAYMENT FOR EACH SET OF DOCUMENTS CONTAINING DISCREPANCIES. 71B : Charges ALL BANKING CHARGES OUTSIDE KOREA ARE FOR THE ACCOUNT OF BENEFICIARY. : Instructions to Paying/Accepting/Negotiating Bank +REIMBURSEMENT BY TELECOMMUNICATION IS PROHIBITED. +ALL DOCUMENTS MUST BE SENT TO US, I.E., KOOKMIN BANK, (HEAD OFFICE) SEOUL KR. +THIS LETTER OF CREDIT IS DUE FOR PAYMENT UPON RECEIPT OF DOCUMENTS IN COMPLIANCE WITH THE TERMS AND CONDITIONS OF THIS LETTER OF CREDIT AT THE COUNTER OF THE ISSUING BANK. ------------------------------------------------Message Trailer---------------------------------------------------- 20000-112302 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：TAIPEI FUBON COMMERCIAL BANK CO., LTD.；提示單據期限：裝運日後 21 天內，且不得超過 230630 TAIWAN；信用狀種類：Negotiation Credit；付款性質：Sight Credit。
  • 裝運與保險：分批裝運：否。
  • 製單共同欄位：credit_no=M108M1701ES00040；issue_date=230220；applicant=LONG LIFE CO., LTD. NO. 365, TEHERAN-RO, GANGNAM-GU, SEOUL, KOREA；beneficiary=KAI KAI TRADING CO., LTD. NO. 88, LANE 178, CHUNG HSING ROAD, WU-CHI DISTRICT, TAICHUNG CITY；loading=TAIPEI PORT；discharge=BUSAN。

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 230302 31D : Date and Place of Expiry 230721 IN BENEFICIARYS COUNTRY 52D DC Issuing Bank ISTANBUL COMMERCIAL BANK LTD. : Applicant ISTANBUL TRADING CO., LTD. C5 BLOK NO. 44 BASAKSEHIR, ISTANBUL, TURKIYE : Beneficiary KAI YA INTERNATIONAL CO., LTD. P.O. BOX 116, TAICHUNG PORT, TAIWAN 32B : Currency Code, Amount USD86,000.00 41D : Available with.....by..... ANY BANK BY NEGOTIATION 42C : Drafts at AT SIGHT FOR 100% OF INVOICE VALUE 42A : Drawee ISSUING BANK 44E : Port of Loading/Airport of Departure ANY TAIWANESE PORT 44F : Port of Discharge/Airport of Destination ISTANBUL 45A : Description of Goods and/or Services BICYCLES AS PER P/O NO. KY-2468 DATED FEB 25, 2023 21-SP 100 SETS @USD200 24-SP 300 SETS @USD220 TRADE TERMS: CFR ISTANBUL (INCOTERMS 2020) 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 THE ORDER OF ISTANBUL COMMERCIAL BANK LTD. AND NOTIFY APPLICANT MARKED FREIGHT PREPAID 3. SIGNED PACKING LIST IN TRIPLICATE SHOWING NET WEIGHT, GROSS WEIGHT AND MEASUREMENT 47A : Additional Conditions 1. ALL DOCUMENTS MUST SHOW L/C NUMBER. 2. SHIPPING MARK: IT/ P/O NO. / C/NO.1-UP 3. SHIPPER OTHER THAN THE BENEFICIARY IS NOT ACCEPTABLE. 工廠出貨明細資料:BICYCLE BILL OF EXCHANGE DRAFT NO. KY20230720 DATE: JULY 20, 2023 EXCHANGE FOR AT XXXXX SIGHT OF THIS FIRST OF EXCHANGE (SECOND OF THE SAME TENOR AND DATE BEING UNPAID) PAY TO THE ORDER OF TAIPEI FUBON COMMERCIAL BANK CO., LTD. THE SUM OF XXX VALUE RECEIVED DRAWN UNDER L/C NO. M108M11140 DATED ISSUED BY TO XXX 型號 21-SP 24-SP 包裝方式 1 SET/CTN 1 SET/CTN 每箱重量 N.W.: 9.50 KG;G.W.: 10.00 KG N.W.: 10 KG;G.W.:10.50 KG 每箱尺寸 64 × 56 × 46 (CM) 64 × 56 × 46 (CM) 出貨數量 100 SETS 300 SETS KAI YA INTERNATIONAL CO., LTD. SINDY CHEN ○ ○ ○ 20000-112302 國貿業務丙級試題第5 頁 / 共6 頁 KAI YA INTERNATIONAL CO., LTD. P.O.BOX 116, TAICHUNG PORT TAIWAN INVOICE No.KY20230720 Date: JULY 20, 2023 Invoice of XXX For account and risk of Messrs Shipped Per S.S. XXX Sailing on or about JULY 20, 2023 Shipment From To XXX Marks & Nos. Quantity Description of Merchandise Unit Price Amount XXX 21-SP USD200.00 XXX _________ 24-2SP USD220.00 _________ XXX SETS vvvvvvvvv XXX vvvvvvvvv KAI YA INTERNATIONAL CO., LTD. P.O.BOX 116, TAICHUNG PORT TAIWAN PACKING LIST No. KY20230720 Date: JULY 20, 2023 Packing List of MARKS & NOS. For account and risk of Messrs XXX Shipped Per S.S. EVER GIANT V.6513-023B Sailing on or about JULY 20, 2023 Shipment From XXX To Packing No. Description of Goods Quantity Net Weight Gross Weight Measurement XXX 21-SP 24-SP XXX XXX XXX XXX SETS XXX KG XXX KG XXX CBM vvvvvvvvvv vvvvvvvvvv vvvvvvvvvv vvvvvvvvvv XXX ○ TOTAL: XXX CTNS vvvvvvvvvv XXX SAY XXX DRAWN UNDER XXX L/C NO. XXX DATED XXX AS PER P/O NO.KY-2468 DATED FEB 25, 2023 THE COUNTRY OF ORIGIN: TAIWAN XXX SINDY CHEN SINDY CHEN SAY TOTAL XXX L/C NO. ○ ○ ○ ○ ○ ○ CFR ISTANBUL (INCOTERMS 2020) PER SET XXX 20000-112302 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. 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)。 1. 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。 2. 嘜頭及品名如超過十行,請以附表繕打,俾便提單製作。 3. 傳真專線:遠洋航線請傳(02)25063878,近洋航線請傳 (02)25006658。 Consignee: XXX Notify Party:(Full name and address) ISTANBUL TRADING CO., LTD. C5 BLOK NO:44 BASAKSEHIR, ISTANBUL TURKIYE 洽訂船位之廠商: 電話/聯絡人: 報關行: 電話/聯絡人: Final destination (On Merchants Account And Risk) Ocean Vessel 船名 Voy. No. 航次 XXX Place of Receipt 收貨地 TAICHUNG Port of Loading 裝貨地 Freight to be: 付費方式:  Prepaid 預付  Collect 到付 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 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 KAOHSIUNG ○ ○ SAY TOTAL XXX ○ ○ ○

參考解答

  • 製單共同欄位：issue_date=230302；applicant=ISTANBUL TRADING CO., LTD. C5 BLOK NO. 44 BASAKSEHIR, ISTANBUL, TURKIYE；beneficiary=KAI YA INTERNATIONAL CO., LTD. P.O. BOX 116, TAICHUNG PORT, TAIWAN；loading=ANY TAIWANESE PORT；discharge=ISTANBUL。