民國111年 第2梯次 20000 國貿業務丙級 術科考古題與答案

民國111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) Dear Mr. Tsai: Thank you for your email of May 5. I quite understand your annoyance at having yet to receive the sofa beds______ on February 12. It is our usual practice to deliver goods well in advance of the promised delivery dates. The sofa beds to which you refer were shipped on March 10. We are deeply concerned that our efforts to______ punctual delivery should be frustrated by delays in______, and we are taking up this matter with our carriers. From our previous______ you understand that this kind of problem is rather unusual. Please accept our ______ for the inconvenience it has caused you. Regards, Justin Grant (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. 該機種已停產,就此通知。 We have to ______ you that the model in question has already been ______. 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. 本產品不僅品質優越而且價格公道。 This product is not only of the highest ______ but also ______ priced. 4. 附上C35 號金額15.75 美元的折讓單,退還A321 號發票所超收的費用。 We ______ our credit note No. C35 for $15.75, which is a refund for the ______ on invoice No. A321. 5. 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. 答案代號 答案語群 A apologies B assure C commission D deliver E ensure F ordered G offer H transactions I transit J transfer ◎姓名及准考證號 碼書寫請由左至 右橫書填寫 ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ 20000-111302 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 D deliver
  • （二）填空題參考完整句：
  • 1. 請依正式商業英文翻譯：該機種已停產,就此通知。
  • 2. We will display some newly developed products at this trade show.
  • 3. 請依正式商業英文翻譯：本產品不僅品質優越而且價格公道。
  • 4. 請依正式商業英文翻譯：附上C35號金額15.75美元的折讓單,退還A321號發票所超收的費用。
  • 5. If you can offer us a favorable quotation, we will place orders regularly.

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ST-716 與貨號ST-758 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 ST-716 ST-758 包裝方式 6 DOZ/CTN 8 SETS/CASE 包裝尺寸 23′′ × 19′′ × 16′′ 105 CM × 98 CM × 75 CM 採購成本 TWD125/DOZ TWD1,280/SET 運費資料: 運 費 併櫃(CFS) 20 呎(TEU)整櫃 40 呎(FEU)整櫃 USD65 USD1,350 USD1,800 最低裝運量 1 CBM 25 CBM 50 CBM 其他報價資料: 匯率:USD1=TWD28.625 利潤率: 15% 保險費率:ICC(A) 0.2%、戰爭險0.012%, 加 2 成投保 業務費率:8.5% 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 與 CFRC 分別為FOB 與CFR 基礎之含佣價。 貨號ST-716: FEU 方式報價 題 目 答 案 單 位 1. 每箱CBM 數 ○ CBM 2. FEU 報價數量 ○ DOZ 3. 每DOZ(打)運費 ○ USD/DOZ 4. FOBC5 報價 ○ USD/DOZ 5. CFRC3 報價 ○ USD/DOZ 貨號ST-758: 併櫃方式報價 題 目 答 案 單 位 6. 每箱CBM 數 ○ CBM 7. 每箱CFT 數 ○ CFT 8. 每SET(組)運費 ○ USD/SET 9. CFRC6 報價 ○ USD/SET 10. CIF 報價 ○ 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 17. × 辦 理 押 匯 16. 7. × ○ 6. 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. 12. × 18. ○ 4. ○ 19. × 指定地點 13. × 23. × 24. × 銷 售 貨 物 25. ○ 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. ○ 20. 9. × 2. × 3.接受並確認 發行小提單 (D/O) 5. × 進 口 贖 單 ( 付 款 或 承 兌 ) 貿易流程圖 20000-111302 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: Correct with Current Key Instance Type and Transmission Original received from SWIFT Priority : Normal Swift Output : 700 ISSUE OF A DOCUMENTARY CREDIT Sender : HUA NAN COMMERCIAL BANK, LTD. (HNBKTWTPA 00) Receiver : TURKIYE IS BANKASI A.S. (ISBKTRISXXX) ---------------------------------------------------Message Text ------------------------------------------------- : Sequence of Total 1/1 40A : Form of Documentary Credit IRREVOCABLE : Documentary Credit Number 2PH2-8979356-201 31C : Date of Issue 220515 40E : Applicable Rules UCP LATEST VERSION 31D : Date and Place of Expiry 220731 IN THE BENEFICIARY′S COUNTRY : Applicant HAPPY VILLAGE INDUSTRIAL CO., LTD. NO.986, SEC. 6, CHUNG SHAN RD., LINKOU DIST., NEW TAIPEI CITY 244 TAIWAN, R.O.C. : Beneficiary IVORY INDUSTRIAL CO., LTD. PAZAR YOLU CD. NO. 5211, ESENYURT, ISTANBUL, TURKEY 32B : Currency Code, Amount USD64,800.00 39B : Maximum Credit Amount NOT EXCEEDING 41D : Available with.....by..... ADVISING BANK BY NEGOTIATION 42C Drafts at 180 DAYS AFTER SIGHT FOR 100% OF INVOICE VALUE 42A : Drawee ISSUING BANK 43T : Transshipment PROHIBITED 44E : Port of Loading/Airport of Departure ISTANBUL, TURKEY 44F : Port of Discharge/Airport of Destination TAIPEI PORT, TAIWAN 44C Latest Date of Shipment 220721 45A : Description of Goods and/or Services NON-ALCOHOLIC COMPOUND PREPARATIONS FOR MAKING FOODSTUFF HS CODE 2106.90 CIF TAIPEI PORT (INCOTERMS 2020) 46A : Documents Required 1. MANUALLY SIGNED COMMERCIAL INVOICE IN TRIPLICATE INDICATING ORDER NO. IV-220505 AND S/C NO. HV-220515 2. FULL SET(3/3) OF CLEAN ON BOARD BILLS OF LADING ISSUED TO THE ORDER OF ISSUING BANK MARKED FREIGHT PREPAID AND NOTIFY APPLICANT WITH FULL ADDRESS 3. CERTIFICATE OF ORIGIN ISSUED BY THE CHAMBER OF COMMERCE 4. PACKING LIST OR WEIGHT LIST IN TRIPLICATE 5. INSURANCE POLICY OR CERTIFICATE IN DUPLICATE IN NEGOTIABLE FORM FOR 110 PCT OF INVOICE VALUE BLANK ENDORSED AND WITH CLAIMS PAYABLE IN TAIWAN COVERING INSTITUTE CARGO CLAUSES (A) AND INSTITUTE WAR CLAUSES (CARGO) ALL I.O.P. FROM SELLER′S WAREHOUSE TO BUYER′S WAREHOUSE NEW TAIPEI CITY 6. BENEFICIARY′S CERTIFICATE CERTIFYING THAT ONE SET OF N/N SHIPPING DOCUMENTS HAVE BEEN SENT DIRECTLY TO THE APPLICANT WITHIN 3 DAYS AFTER SHIPMENT DATE BY COURIER SERVICE 47A : Additional Conditions 1. ALL DOCUMENTS MUST BEAR OUR CREDIT NUMBER 2. A DISCREPANCY FEE FOR USD60.00 WILL BE DEDUCTED FROM THE PAYMENT FOR EACH SET OF DOCUMENTS CONTAINING DISCREPANCIES 3. SHIPPER OTHER THAN THE BENEFICIARY IS NOT ACCEPTABLE 4. THE CREDIT IS TRANSFERABLE WITH ADVISING BANK 5. DISCOUNT CHARGES ARE FOR ACCOUNT OF APPLICANT 71B : Charges ALL BANKING CHARGES OUTSIDE TAIWAN ARE FOR ACCOUNT OF BENEFICIARY : Period for Presentation DOCUMENTS MUST BE PRESENTED WITHIN 10 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN L/C EXPIRY DATE : Confirmation Instructions WITHOUT : Instructions to Paying/Accepting/Negotiating Bank +ALL DOCUMENTS MUST BE SENT TO US BY COURIER SERVICE IN ONE COVER ADDRESSED TO HUA NAN COMMERCIAL BANK, LTD. NO.331, WENHUA 3RD RD., LINKOU DIST., NEW TAIPEI CITY 244, TAIWAN, R.O.C. +UPON RECEIPT OF DOCUMENTS AT OUR COUNTER AND PROVIDED ALL TERMS AND CONDITIONS HAVE BEEN COMPLIED WITH THE CREDIT, WE SHALL EFFECT PAYMENT AT SIGHT AS PER YOUR INSTRUCTIONS ------------------------------------------------Message Trailer---------------------------------------------------- 20000-111302 國貿業務丙級術科測試試題第4 頁/共6 頁 Cecilia Wang

參考解答

  • 信用狀基本分析：通知銀行：TURKIYE IS BANKASI A.S.；提示單據期限：裝運日後 10 天內，且不得超過 220731 IN THE BENEFICIARY；信用狀種類：Negotiation Credit；付款性質：Usance Credit。
  • 裝運與保險：第三者提單：否；保險條款：INSTITUTE CARGO CLAUSES (A)、INSTITUTE WAR 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=2PH2-8979356-201；issue_date=220515；applicant=HAPPY VILLAGE INDUSTRIAL CO., LTD. NO.986, SEC. 6, CHUNG SHAN RD., LINKOU DIST., NEW TAIPEI CITY 244；beneficiary=IVORY INDUSTRIAL CO., LTD. PAZAR YOLU CD. NO. 5211, ESENYURT, ISTANBUL, TURKEY；loading=ISTANBUL；discharge=TAIPEI PORT；latest_shipment=220721。

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 220420 31D : Date and Place of Expiry 220710 IN THE BENEFICIARY′S COUNTRY 52D DC Issuing Bank MUFG BANK, LTD. NAGOYA BRANCH : Applicant MARUSHIN TOYS CO., LTD. 2-39-12 IRIYA TAITO-KU 110-0013, NAGOYA, JAPAN : Beneficiary EAGLE ENTERPRISE COMPANY LIMITED NO. 1986, SEC. 3, DENG LIN RD., WUGU DIST., NEW TAIPEI CITY TAIWAN, R.O.C. 32B : Currency Code, Amount USD33,040.00 42C : Drafts at 45 DAYS FROM DATE FOR 100 PCT OF INVOICE VALUE 42A : Drawee ISSUING BANK 44E : Port of Loading/Airport of Departure ANY ASIAN PORT 44F : Port of Discharge/Airport of Destination ANY PORT IN JAPAN 45A : Description of Goods and/or Services STUFFED TOYS EP-8084D 2,000 PCS EP-2131D 3,000 PCS TRADE TERMS: FOB ANY PORT IN ASIA (INCOTERMS 2020) 46A : Documents Required 1. MANUALLY SIGNED COMMERCIAL INVOICE IN QUADRUPLICATE INDICATING THAT THE GOODS ARE OF THAILAND ORIGIN 2. FULL SET OF CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER OF SHIPPER AND ENDORSED IN BLANK MARKED FREIGHT PAYABLE AT DESTINATION AND NOTIFY APPLICANT 3. MANUALLY SIGNED PACKING LIST IN TRIPLICATE SHOWING NET WEIGHT, GROSS WEIGHT AND MEASUREMENT 4. CERTIFICATE OF ORIGIN ISSUED BY THE LOCAL CHAMBER OF COMMERCE 47A : Additional Conditions 1. COMMERCIAL INVOICE AND PACKING LIST MUST SHOW S/C NO. EE-220315 2. SHIPPING MARK: MRS (IN REC) 3. BILLS OF LADING MUST BEAR LETTER OF CREDIT NUMBER 工廠出貨明細資料: BILL OF EXCHANGE DRAFT NO. MRS-220618 FOR USD17,174.40 DATE: JUNE 20, 2022 AT 45 DAYS FROM DATE SIGHT OF THIS FIRST OF EXCHANGE (SECOND OF THE SAME TENOR AND DATE BEING UNPAID) PAY TO THE ORDER OF E.SUN COMMERCIAL BANK, LTD. THE SUM OF XXX VALUE RECEIVED DRAWN UNDER ○ IRREVOCABLE L/C NO. MB-7988-22 DATED APRIL 20, 2022 TO XXX ○ 貨號 EP-8084D EP-2131D 包裝方式 8 pcs/ctn 6 pcs/ctn 每箱重量 N.W.: 10.20 kg;G.W.: 12.20 kg N.W.: 9.50 kg;G.W.:11.50 kg 每箱尺寸 630 mm × 365 mm × 250 mm 660 mm × 328 mm × 315 mm 出貨數量 1,200 pcs 1,440 pcs 20000-111302 國貿業務丙級術科測試試題第5 頁/共6 頁 Cecilia Wang EAGLE ENTERPRISE COMPANY LIMITED No.1986, Sec. 3, Deng Lin Rd. Wugu Dist., New Taipei City Taiwan, R.O.C. INVOICE No. MRS-220618 Date: JUNE 20, 2022 Invoice of ○ For account and risk of Messrs XXX Shipped Per S.S. EVER BASIS V.0977-038B Sailing on or about JUNE 20, 2022 Shipment From XXX To NAGOYA Marks & Nos. Quantity Description of Merchandise Unit Price Amount STUFFED TOYS ○ EP-8084D 11" Horse USD6,576.00 _________ EP-2131D 12.5" Sitting Bear USD10,598.40 XXX PCS vvvvvvvvv XXX vvvvvvvvvvvvv EAGLE ENTERPRISE COMPANY LIMITED No.1986, Sec. 3, Deng Lin Rd. Wugu Dist., New Taipei City Taiwan, R.O.C. PACKING LIST No. MRS-220618 Date: JUNE 20, 2022 Packing List of XXX MARKS & NOS. For account and risk of Messrs ○ XXX Shipped Per S.S. XXX Sailing on or about JUNE 20, 2022 Shipment From ○ To XXX Packing No. Description of Goods Quantity Net Weight Gross Weight Measurement STUFFED TOYS EP-8084D 11" Horse XXX EP-2131D 12.5" Sitting Bear XXX XXX XXX XXX PCS XXX KG XXX KG XXX CBM vvvvvvvv vvvvvvvvvv vvvvvvvvvv vvvvvvvvvv SAY TOTAL XXX XXX Per pc TOTAL: XXX CTNS vvvvvvvvvv ○ ○ ○ SAY ○ DRAWN UNDER XXX L/C NO. XXX DATED XXX THE GOODS ARE OF XXX ORIGIN XXX EAGLE ENTERPRISE CO., LTD. _____________________________ ○ EAGLE ENTERPRISE CO., LTD. _____________________________ Cecilia Wang 20000-111302 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) 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: TO ORDER OF SHIPPER 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: Final destination (On Merchant’s Account And Risk) Ocean Vessel 船名 ○ Voy. No. 航次 XXX 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 ○ 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 STUFFED TOYS 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 BANGKOK SAY TOTAL ○ ○

參考解答

  • 製單共同欄位：issue_date=220420；applicant=MARUSHIN TOYS CO., LTD. 2-39-12 IRIYA TAITO-KU 110-0013, NAGOYA, JAPAN；beneficiary=EAGLE ENTERPRISE COMPANY LIMITED NO. 1986, SEC. 3, DENG LIN RD., WUGU DIST., NEW TAIPEI CITY；loading=ANY ASIAN PORT；discharge=ANY PORT IN JAPAN。