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 Ms. Miller:
We are pleased to inform you that we have just our newly-developed sports bra, Sleek,
which is designed for women who want to look good while breaking a sweat.
As you have placed large orders for our workout leggings, we feel you will be interested in this
new product. Our designers craft breathable, easy-care fabric into stylish, comfortable and
sportswear that lets you stretch and run however you like. It with removable pads
and is easy to put on and take off. Plus, it’s reversible so you get two looks for the of one.
We have attached a brochure more detailed information about this state-of-the-art
product. Should you have any questions, please do not hesitate to let us know. We look forward to
hearing from you soon.
Regards,
Jamie Lin
(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. 我們專門從事優質腳踏車的製造。
We high quality bicycles.
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. 請調查此事,馬上送貨勿再耽擱。
Would you please look into this matter and send our order without ?
4. 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.
5. 應您所求,隨函附上我們的目錄及價目表。
, we are enclosing our catalogue and price list.
答案代號
答案語群
A
comes
B
equips
C
exhibited
D
favorable
E
flexible
F
giving
G
introduced
H
price
I
provided
J
value
◎姓名及准考證號
碼書寫請由左至
右橫書填寫
○
○
○
○
○
○
○
○
○
○
○
○
○
○
○
20000-111301 國貿業務丙級術科測試試題第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：我們專門從事優質腳踏車的製造。
- 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：請調查此事,馬上送貨勿再耽擱。
- 4. Regarding the damaged goods, we have filed a claim with the insurance company.
- 5. 請依正式商業英文翻譯：應您所求,隨函附上我們的目錄及價目表。
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。
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A 與貨號B 兩種以體積噸計算海運運費的貨物,分別以
併櫃與整櫃運量,核算相關運費與報價。
產品資料:
貨
號
A
B
包裝方式
10 BAGS /CTN
20 SETS /CTN
包裝尺寸
90x60x60(cm)
48′′×36′′×36′′
採購成本
NTD180/BAG
NTD360/SET
運費資料:
運
費
併櫃(CFS)
20 呎整櫃
40 呎整櫃
USD80
USD1,200
USD1,900
最低裝運量
1 CBM
25 CBM
50 CBM
其他報價資料:
匯率:USD1= NTD27.78
利潤率:12 %
保險費率:0.24%
業務費率:15 %
注意事項:
1.核算要求:計算過程無法整除者,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。
2.佣金計算方式:以所求報價條件本身為佣金計算基礎,如CFRC、CIFC 以CFR、CIF 為基
礎之含佣價。
3.計算過程不需列出,直接填入數字答案。
貨號A:併櫃方式報價
題
目
答
案
單
位
1.每箱CBM 數
○
CBM/CTN
2.每BAG 運費
○
USD/BAG
3.FOB 報價
○
USD/BAG
4.CFRC6 報價
○
USD/BAG
5.CIF 報價
○
USD/BAG
貨號B:20 呎整櫃方式報價
題
目
答
案
單
位
6.每箱CBM 數
○
CBM/CTN
7.20 呎整櫃報價箱數
○
CTNS
8.每SET 運費
○
USD/SET
9. CFR 報價
○
USD/SET
10.CIFC8 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.
×
○3
16. 7.
×
通
知
信
用
狀
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
出
口
報
關
11.
12.
放
行
18. ×
4.
申
請
開
狀
19.
×
指定地點
13.裝船
23.
進
口
報
關
24.
放
行
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′. ×
21.提示提單(B/L)
8. 洽定艙位
20.
9. ○2
2. ×
3. ○1
受
確
×
5.開發、交付信用狀
貿易流程圖
20000-111301 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。
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。
-----------------------------------------Message Header---------------------------------------------
Swift Output:FIN 700 ISSUE OF A DOCUMENTARY CREDIT
Sender :SMBCJPJTXXX
SUMITOMO MITSUI BANKING CORPORATION
Receiver :ICBCTWTPXXX
MEGA INTERNATIONAL COMMERCIAL BANK DUNHUA BRANCH
----------------------------------------Message Text -------------------------------------------------
:40A:Form of Documentary Credit
IRREVOCABLE
:20 :Documentary Credit Number
ZS-19920929
:31C:Date of Issue
220210
:40E:Applicable Rules
UCP LATEST VERSION
:31D:Date and Place of Expiry
220331 IN THE COUNTRY OF BENEFICIARY
:50 :Applicant
YANGYIDA CO., LTD.
1 CHOME-6-1 NISHIIKEBUKURO, TOSHIMA CITY, TOKYO 171-8505, JAPAN
:59 :Beneficiary
REAYOU CO., LTD.
NO. 9, SEC. 1, NANJING E. RD., ZHONGSHAN DIST., TAIPEI CITY 10450, TAIWAN
:32B:Currency Code, Amount
USD 25,000.00
:41D:Available with . . . by . . .
ANY BANK BY NEGOTIATION
:42C:Drafts at
AT 30 DAYS FROM DATE FOR 100% INVOICE VALUE
:42A:Drawee
ISSUING BANK
:43P:Partial Shipments
ALLOWED
:43T:Transshipment
PROHIBITED
:44E:Port of Loading
KEELUNG, TAIWAN
:44F:Port of Discharge
TOKYO, JAPAN
:44C:Latest Date of Shipment
220315
:45A:Description of Goods and/or Services
20,000 YARDS 100% POLYESTER CERAMIC PU FILM LAMINATED FABRIC
AS PER SALES CONFIRMATION NO. HC20210816 DATED JAN. 5, 2022
TRADE TERMS:CFR TOKYO
:46A:Documents Required
1. SIGNED COMMERCIAL INVOICE IN 3 COPIES BEARING S/C NO.
2. NEUTRAL PACKING LIST IN 3 COPIES INDICATING QUANTITY, GROSS WEIGHT
AND NET WEIGHT OF EACH PACKAGE
3. FULL SET OF ORIGINAL CLEAN ON BOARD BILLS OF LADING MADE OUT TO
OUR ORDER MARKED "FREIGHT PREPAID", NOTIFYING APPLICANT
4. CERTIFICATE OF QUALITY IN 3 COPIES ISSUED BY INDEPENDENT PUBLIC
SURVEYOR
5. BENEFICIARY'S CERTIFICATE STATING THAT ONE SET OF NON-NEGOTIABLE
SHIPPING DOCUMENTS HAVE BEEN SENT DIRECTLY TO THE APPLICANT
WITHIN 3 DAYS AFTER SHIPMENT BY AIR COURIER
:47A:Additional Conditions
1. SHIPMENT PRIOR TO L/C ISSUING DATE IS NOT ACCEPTABLE.
2. 5 PCT MORE OR LESS IN QUANTITY IS ALLOWED.
3. ALL SHIPPING DOCUMENTS MUST BE STATED L/C NO., DATE, AND ISSUING
BANK NAME.
: 48 :Presentation Period
DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF
SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT.
:71B:Charges
ALL BANKING CHARGES OUTSIDE JAPAN ARE FOR ACCOUNT OF BENEFICIARY.
: 78 :Instructions to Pay/Acc/Neg Bank
1. ALL DOCUMENTS SHOULD BE FORWARDED TO US IN ONE COVER UNLESS
OTHERWISE STATED.
2. DISCREPANT DOCUMENT FEE OF USD 90.00 OR EQUIVALENTS IN OTHER
CURRENCIES WILL BE DEDUCTED FROM DRAWING IF DOCUMENTS WITH
DISCREPANCIES ARE ACCEPTED.
20000-111301 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：ICBCTWTPXXX；提示單據期限：裝運日後 15 天內，且不得超過 220331 IN THE COUNTRY OF BENEFICIARY；信用狀種類：Negotiation Credit；付款性質：Usance Credit。
- 裝運與保險：分批裝運：可。
- 製單共同欄位：credit_no=ZS-19920929；issue_date=220210；applicant=YANGYIDA CO., LTD. 1 CHOME-6-1 NISHIIKEBUKURO, TOSHIMA CITY, TOKYO 171-8505, JAPAN；beneficiary=REAYOU CO., LTD. NO. 9, SEC. 1, NANJING E. RD., ZHONGSHAN DIST., TAIPEI CITY 10450, TAIWAN；latest_shipment=220315。
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。
-----------------------------------------------------------Message Header-----------------------------------------------
Swift Output : FIN 700 Issue of a Documentary Credit
Sender : NORDDEUTSCHE LANDESBANK
TAUNUSANLAGE 12 D-20262 FRANKFURT AM MAIN, GERMANY
Receiver : DEUTSCHE BANK, TAIPEI BRANCH
6F., NO. 296, SEC. 4, RENAI RD., XINYI DIST., TAIPEI CITY 11073, TAIWAN
----------------------------------------- Message Text------------------------------------------------------------------
:50 :Applicant
ZEILGALERIE GLOBAL CO., LTD.
MAINKAI, 60311 FRANKFURT AM MAIN, GERMANY
:59 :Beneficiary
OURMUST CO., LTD.
NO. 37, SEC. 2, ZHONGSHAN N. RD., ZHONGSHAN DIST., TAIPEI CITY 10456
TAIWAN
:42C :Drafts at......
AT 60 DAYS AFTER SIGHT FOR FULL INVOICE VALUE
:42A :Drawee
ISSUING BANK
:43P :Partial Shipments
ALLOWED
:43T :Transshipment
NOT ALLOWED
:44E :Port of Loading
ANY PORT IN TAIWAN
:44F :Port of Discharge
FRANKFURT AM MAIN
:44C :Latest Date of Shipment
220310
:45A :Descript. of Goods
FILM SCANNER AS PER ORDER NO.0816
ITEM
QUANTITY
UNIT PRICE
135E
12 SETS
EUR407.80
6100H
12 SETS
EUR314.20
6200AI
12 SETS
EUR562.50
CFR FRANKFURT AM MAIN INCOTERMS 2020
SHIPPING MARK:ZG (IN DIA)
:46A :Documents Required
1. SIGNED COMMERCIAL INVOICE IN DUPLICATE
2. PACKING LIST IN DUPLICATE
3. FULL SET CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER AND
ENDORSED IN BLANK MARKED "FREIGHT PREPAID" NOTIFYING APPLICANT
WITH FULL NAME AND ADDRESS AND CAESAR CO., LTD. TEL:
+49-89-5126790
:47A :Additional Conditions
1. ALL SHIPPING DOCUMENTS MUST BE STATED L/C NO., DATE, AND ISSUING
BANK NAME.
2. COMMERCIAL INVOICE AND PACKING LIST MUST INDICATE COUNTRY OF
ORIGIN:TAIWAN.
3. THIRD PARTY SHIPPING DOCUMENTS ARE NOT ACCEPTABLE.
工廠出貨明細資料:
型號
135E
6100H
6200AI
包裝方式
6 SETS/CTN
4 SETS /CTN
4 SETS /CTN
每箱重量
NW: 9.36 KGS
GW:10.86 KGS
NW: 6.40 KGS
GW: 7.90 KGS
NW: 6.40 KGS
GW: 7.90 KGS
出貨數量
12 SETS
12 SETS
12 SETS
每箱尺寸
80×80×60(cm)
30"×30"×24"
30"×30"×24"
20000-111301 國貿業務丙級術科測試試題第5 頁/共6 頁
BILL OF EXCHANGE
Draft No. HTM-0525 TAIWAN, MARCH 5, 2022
For
At sight of this FIRST of Exchange (Second of the same tenor and date
being unpaid)
Pay to the order of CHANG HWA COMMERCIAL BANK
The sum of value received
Drawn under
credit No. WSX-19351013 Dated JAN. 3 , 2022
To
OURMUST CO., LTD.
NO. 37, SEC. 2, ZHONGSHAN N. RD., ZHONGSHAN DIST.
TAIPEI CITY 10456, TAIWAN
COMMERCIAL INVOICE
No HTM-0525 Date: MARCH 5, 2022
INVOICE of AS FOLLOWS
For account and risk of Messrs. , X
Sailing on or about MARCH 5, 2022 Per S.S.
From To FRANKFURT AM MAIN
Marks & Nos.
Description of Goods
Quantity
Unit Price
Amount
FILM SCANNER
AS PER ORDER NO.0816
135E
6100H
6200AI
12 SETS
12 SETS
12 SETS
X
X
○
OURMUST CO., LTD.
SAY TOTAL X
DRAWN UNDER
COUNTRY OF ORIGIN:TAIWAN
X
OURMUST CO., LTD.
X X X
SALES MANAGER
○
○
○
○
X
○
○
○
X
X
X X X
20000-111301 國貿業務丙級術科測試試題第6 頁/共6 頁
OURMUST CO., LTD.
NO. 37, SEC. 2, ZHONGSHAN N. RD., ZHONGSHAN DIST.
TAIPEI CITY 10456, TAIWAN
PACKING LIST
No.HTM-0525 Date: MARCH 5, 2022
PACKING LIST of AS FOLLOWS MARKS & NOS.
For account and risk of Messrs. X
Sailing on or about MARCH 5, 2022 Per S.S. X
From X To FRANKFURT AM MAIN
Packing
No.
Description
of Goods
Quantity
Net Weight
(KGS)
Gross Weight
(KGS)
Measurement
(CBM)
@6 SETS
12 SETS
@4 SETS
12 SETS
@4 SETS
12 SETS
X
X
X
vvvvvvvvv
X
vvvvvvvvvvv
X
vvvvvvvvvv
X
vvvvvvvvv
Taiwan Marine Transport Corporation SHIPPING ORDER
Shipper:
○
Please receive for shipment the under
mentioned goods subject to your
published regulations and conditions
S/O NO.
Consignee:
X
Taiwan Marine Transport Corporation
台灣海運股份有限公司
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
UNI‐ACTIVE
Voy. No.
0902
Final destination (On Merchant’s Account And Risk)
Place of Receipt
Port of Loading
KEELUNG
Freight to be:
○
14 □ Prepaid □ Collect
Port of Discharge
FRANKFURT AM
MAIN
Place of Delivery
領提單處:
台北
台中
台中港
高雄
Marks and Numbers No. of P′kgs or Units Description of Goods Gross Weight
(KGS)
Measurement
(M3)
X
X
X
○
X
櫃型/櫃數
___X20'/___X40'
SERVICE REQUIRED
□FCL/FCL □LCL/LCL
□FCL/LCL □LCL/FCL
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。
2. 嘜頭及品名如超過十行,請以附表繕打,俾便提單製作。
SAY TOTAL X
DRAWN UNDER X
COUNTRY OF ORIGIN:TAIWAN
.
OURMUST CO., LTD.
X X X
SALES MANAGER
SAY TOTAL X CARTONS ONLY
”
X
○
○
○
參考解答
- 製單共同欄位：applicant=ZEILGALERIE GLOBAL CO., LTD. MAINKAI, 60311 FRANKFURT AM MAIN, GERMANY；beneficiary=OURMUST CO., LTD. NO. 37, SEC. 2, ZHONGSHAN N. RD., ZHONGSHAN DIST., TAIPEI CITY 10456；latest_shipment=220310。