民國112年 第1梯次 20000 國貿業務丙級 術科考古題與答案

民國112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 advise B agency C appreciate D forwarder E inquired F pass G past H requested I settled J transferred Dear Mr. Gibson: We would your explanation as to why after three reminders you still have not your account of $7,280.25, which is now more than six weeks due. In your last email you mentioned that you would be able to meet your financial obligations by the date we . Unfortunately, you have not kept this promise. You understand that the last thing we want to do is jeopardize your credit standing, but if we have not heard from you within three business days, we will have no choice but to put the matter into the hands of our collection . Regards, Wesley Chang (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. 儘管原物料價格上漲,我們仍維持原價。 In spite of the rise in prices, we maintain our existing prices. 2. 請以電郵確認訂單,並將裝運資訊連同發票寄給我方。 Please the order email and send us the shipping information along with your invoice. 3. 新型號機種另有幾項吸引顧客的特色。 The new model has several features which will to customers. 4. 本公司是一家擴張迅速的跨國公司。 We are a company. 5. 請告知您庫存可供應的數量及最早交貨日。 Please let us know what you can supply from and your earliest date of delivery. ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ 20000-112301 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. 請依正式商業英文翻譯：儘管原物料價格上漲,我們仍維持原價。
  • 2. 請依正式商業英文翻譯：請以電郵確認訂單,並將裝運資訊連同發票寄給我方。
  • 3. 請依正式商業英文翻譯：新型號機種另有幾項吸引顧客的特色。
  • 4. We are a rapidly expanding multinational company.
  • 5. 請依正式商業英文翻譯：請告知您庫存可供應的數量及最早交貨日。

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,對貨號MK-186 與貨號DF-287 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 號 MK-186 DF-287 包裝方式 6 SETS/BOX, 4 BOXES/CTN 36 DOZ/CTN 包裝尺寸 115 X 90 X 80 (CM) 24" X 22" X 18" 採購成本 USD50/SET TWD150/DOZ 運費資料: 運 費 併櫃(CFS) 20 呎(TEU)整櫃 40 呎(FEU)整櫃 USD140 USD2,800 USD3,700 最低裝運量 1 CBM 25 CBM 50 CBM 其他報價資料: 匯率:USD1=TWD31.01 利潤率:20% 保險費率:ICC(A) 0.18%、戰爭險0.022%,投保115% 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FOBC、CFRC 與CIFC 分別為FOB、 CFR 與CIF 基礎之含佣價。 貨號MK-186:TEU 方式報價 題 目 答 案 單 位 1. 每箱CBM 數 ○1 CBM 2. TEU 報價數量 ○ SETS 3. 每組運費 ○ USD/SET 4. FOBC8 報價 ○ USD/SET 5. CFR 報價 ○ USD/SET 貨號DF-287:併櫃方式報價 題 目 答 案 單 位 6. 每箱CBM 數 ○ CBM 7. 每箱運費 ○ USD/CTN 8. 每打運費 ○ USD/DOZ 9. CFRC6 報價 ○ USD/DOZ 10. CIFC8 報價 ○ 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. × ○ 19. ○ 指定地點 13. × 23. × 銷 售 貨 物 25.提貨 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 22. 3′.開狀前投保 (FOB,CFR) 21.提示提單(B/L) 8. 洽訂艙位 9. × 2. 3. × ○ 5. 開發、交付信用狀 4. 申 請 開 狀 16. × 7. ○ 17. ○ 6. × 20. × 24. × 貿易流程圖 20000-112301 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 : MUFG BANK, LTD. Receiver : CHANG HWA COMMERCIAL BANK, LTD. ---------------------------------------------------Message Text ------------------------------------------------- : Sequence of Total 1/1 40A : Form of Documentary Credit IRREVOCABLE : Documentary Credit Number 3PN2-2546921-328 31C : Date of Issue 221015 40E : Applicable Rules UCP LATEST VERSION 31D : Date and Place of Expiry 230218 IN THE BENEFICIARY′S COUNTRY : Applicant YAMASAKI CORPORATION 5-23 KITA-ITAMI ITAMI-SHI HYOGO, 653-0831 JAPAN : Beneficiary BELLY WOOD-WORKING CO., LTD. NO.9 FONG SHENG ST., FONG TIEN INDUSTRIAL DISTRICT, TAPI, YUNLIN TAIWAN 32B : Currency Code, Amount USD92,800.00 39B : Maximum Credit Amount NOT EXCEEDING 41D : Available with.....by..... ADVISING BANK BY NEGOTIATION 42C : Drafts at 90 DAYS AFTER SIGHT FOR 100% OF INVOICE VALUE 42A 43P : : Drawee ISSUING BANK Partial Shipments ALLOWED 43T : Transshipment NOT ALLOWED 44E : Port of Loading/Airport of Departure ANY PORT IN TAIWAN 44F : Port of Discharge/Airport of Destination OSAKA 44C Latest Date of Shipment 230205 45A : Description of Goods and/or Services 2,500 PCS OF WOODEN HANDLES AS PER P/I NO. HG-2546 DATED SEP. 15, 2022 CIF OSAKA (INCOTERMS 2020) 46A : Documents Required 1. SIGNED COMMERCIAL INVOICE IN 3 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 OR WEIGHT LIST IN 3 COPIES 4. INSURANCE POLICY OR CERTIFICATE IN DUPLICATE IN NEGOTIABLE FORM FOR 110 PCT OF INVOICE VALUE BLANK ENDORSED COVERING ICC(A) 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 FORWARDED BY COURIER TO APPLICANT WITHIN 5 DAYS AFTER SHIPMENT 47A : Additional Conditions 1. ALL DOCUMENTS MUST BEAR OUR CREDIT NUMBER. 2. A DISCREPANCY FEE FOR USD45.00 WILL BE DEDUCTED FROM THE PAYMENT FOR EACH SET OF DOCUMENTS CONTAINING DISCREPANCIES. 3. SHIPPER OTHER THAN THE BENEFICIARY IS NOT ACCEPTABLE. 4. COPY OF SURRENDERED B/L CONSIGNED TO YAMASAKI CORPORATION INSTEAD OF ORIGINAL B/L IS ALSO ACCEPTABLE. IN THIS CASE, 1/3 SET OF ORIGINAL BILLS OF LADING IS NOT REQUIRED TO BE SENT TO APPLICANT. 71B : Charges ALL BANKING CHARGES OUTSIDE JAPAN ARE FOR ACCOUNT OF BENEFICIARY. : Instructions to Paying/Accepting/Negotiating Bank +REIMBURSEMENT BY TELECOMMUNICATION IS PROHIBITED. +ALL DOCUMENTS MUST BE SENT TO US, I.E., MUFG BANK, LTD. GLOBAL BUSINESS OFFICE, 1-1 KAWARAMACHI 2-CHOME, CHUO-KU. OSAKA, 541-0048 JAPAN IN ONE LOT BY COURIER SERVICE. +THIS CREDIT IS PAYABLE AT MATURITY AFTER RECEIPT OF DOCUMENTS COMPLYING WITH THE TERMS OF THIS CREDIT AT THE COUNTER OF ISSUING BANK. ------------------------------------------------Message Trailer---------------------------------------------------- 20000-112301 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：CHANG HWA COMMERCIAL BANK, LTD.；提示單據期限：裝運日後 21 天內，且不得超過 230218 IN THE BENEFICIARY；信用狀種類：Negotiation Credit；付款性質：Usance Credit。
  • 裝運與保險：分批裝運：可；第三者提單：否。
  • 製單共同欄位：credit_no=3PN2-2546921-328；issue_date=221015；applicant=YAMASAKI CORPORATION 5-23 KITA-ITAMI ITAMI-SHI HYOGO, 653-0831 JAPAN；beneficiary=BELLY WOOD-WORKING CO., LTD. NO.9 FONG SHENG ST., FONG TIEN INDUSTRIAL DISTRICT, TAPI, YUNLIN；loading=ANY PORT IN TAIWAN；discharge=OSAKA；latest_shipment=230205。

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 220820 31D : Date and Place of Expiry 221220 IN THE BENEFICIARY′S COUNTRY 52D DC Issuing Bank UNION BANK OF FINLAND LTD. : Applicant NULSKI TRADING CO., LTD. P.O.BOX 65487 SF-21354 HELSINKI, FINLAND : Beneficiary ELLE INTERNATIONAL CORP. P.O. BOX 66-584 KAOHSIUNG, TAIWAN 32B : Currency Code, Amount USD123,000.00 42C : Drafts at 45 DAYS AFTER ON BOARD DATE FOR 100 PCT OF INVOICE VALUE 42A : Drawee ISSUING BANK 44E : Port of Loading/Airport of Departure ANY PORT IN TAIWAN 44F : Port of Discharge/Airport of Destination HELSINKI 45A : Description of Goods and/or Services WIRELESS TELEPHONE AS PER S/C NO. 21345 AA-012 1,500 SETS BB-215 1,500 SETS TRADE TERMS: FOB ANY PORT IN TAIWAN (INCOTERMS 2020) 46A : Documents Required 1. SIGNED COMMERCIAL INVOICE IN TRIPLICATE INDICATING THAT THE GOODS ARE OF TAIWAN ORIGIN 2. FULL SET OF CLEAN ON BOARD BILLS OF LADING MADE OUT TO OUR ORDER AND NOTIFY APPLICANT 3. SIGNED PACKING LIST IN TRIPLICATE SHOWING NET WEIGHT, GROSS WEIGHT AND MEASUREMENT 47A : Additional Conditions 1. ALL DOCUMENTS MUST BEAR THE NAME OF ISSUING BANK, L/C NO. AND DATE OF ISSUE OF THIS CREDIT. 2. COMMERCIAL INVOICE AND PACKING LIST MUST SHOW S/C NO. AND THE COUNTRY OF ORIGIN. 3. SHIPPING MARK: NUL (IN DIA) / S/C NO. / C/NO.1-UP 工廠出貨明細資料: BILL OF EXCHANGE DRAFT NO. HGD-356278 DATE: DEC. 01, 2022 FOR XXX AT SIGHT OF THIS FIRST OF EXCHANGE (SECOND OF THE SAME TENOR AND DATE BEING UNPAID) PAY TO THE ORDER OF HUA NAN COMMERCIAL BANK, LTD. THE SUM OF VALUE RECEIVED DRAWN UNDER XXX IRREVOCABLE L/C NO. NJ-3456-21 DATED XXX TO XXX 貨號 AA-012 BB-215 包裝方式 20 SETS/CTN 25 SETS/CTN 每箱重量 N.W.: 9.50 kg;G.W.: 10.00 kg N.W.: 9.80 kg;G.W.:10.30 kg 每箱尺寸 64 × 56 × 46 (CM) 64 × 56 × 46 (CM) 出貨數量 1,480 SETS 1,500 SETS ELLE INTERNATIONAL CORP. SINDY CHEN ○ ○ 20000-112301 國貿業務丙級試題第5 頁 / 共6 頁 ELLE INTERNATIONAL CORP. P.O. BOX 66-584 KAOHSIUNG TAIWAN, R.O.C. INVOICE No. HGD-356278 Date: DEC. 01, 2022 Invoice of XXX For account and risk of Messrs Shipped Per S.S. Sailing on or about DEC. 01, 2022 Shipment From XXX To XXX Marks & Nos. Quantity Description of Merchandise Unit Price Amount WIRELESS TELEPHONE AS PER S/C NO.21345 XXX AA-012 USD40.00 XXX _________ BB-215 USD42.00 _________ XXX SETS vvvvvvvvv XXX vvvvvvvvv ELLE INTERNATIONAL CORP. P.O. BOX 66-584 KAOHSIUNG TAIWAN, R.O.C. PACKING LIST No. HGD-356278 Date: DEC. 01, 2022 Packing List of XXX MARKS & NOS. For account and risk of Messrs XXX Shipped Per S.S. XXX Sailing on or about DEC. 01, 2022 Shipment From XXX To XXX Packing No. Description of Goods Quantity Net Weight Gross Weight Measurement WIRELESS TELEPHONE AS PER S/C NO.21345 AA-012 XXX BB-215 XXX XXX XXX XXX SETS XXX KG XXX KG CBM vvvvvvvv vvvvvvvvvv vvvvvvvvvv vvvvvvvvvv ○ PER SET TOTAL: XXX CTNS vvvvvvvvvv XXX SAY XXX DRAWN UNDER XXX L/C NO. XXX DATED XXX ○ ELLE INTERNATIONAL CORP. SINDY CHEN ELLE INTERNATIONAL CORP. SINDY CHEN SAY TOTAL XXX DRAWN UNDER XXX ○ ○ ○ ○ ○ ○ 20000-112301 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) XXX 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: 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: Final destination (On Merchant’s Account And Risk) Ocean Vessel 船名 EVER GIANT Voy. No. 航次 6513-023B Place of Receipt 收貨地 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 TELEPHONE 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=220820；applicant=NULSKI TRADING CO., LTD. P.O.BOX 65487 SF-21354 HELSINKI, FINLAND；beneficiary=ELLE INTERNATIONAL CORP. P.O. BOX 66-584 KAOHSIUNG, TAIWAN；loading=ANY PORT IN TAIWAN；discharge=HELSINKI。