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. Gordon:
We are at a loss to understand why you still have not cleared your _____ of $3,105, which is now
more than two months overdue.
As we have _____ for some time, we have not pressed for payment. _____, we must now insist
that either you _____ the account within the next ten days or offer a reasonable explanation.
Otherwise, we shall have no choice _____ to hand the matter over to a collection agency.
We would hate to lose a valued friend, and we hope that some action on your part will make this
step unnecessary.
Regards,
Justin Yang
(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. 我們外銷印表機已經有 20 年了。
We have been _____ _____ for 20 years.
2. 本公司為提供優質辦公室設備的製造商。
We are manufacturers of high _____ office _____.
3. 希望您了解,我們必須盡可能地透過許多暢貨中心經銷產品來增加銷售。
You will understand that we must increase sales by distributing _____ as
many _____ as possible.
4. 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.
5. A: 這個鐘有附帶電池,對吧? B: 不好意思,它們是分開賣的。
A: This clock comes ______ batteries, doesn’t it?
B: No. I’m afraid they’re sold ______.
答案代號
答案語群
A
but
B
deals
C
solve
D
settle
E
Therefore
F
remittance
G
However
H
balance
I
traded
J
as
◎姓名及准考證號
碼書寫請由左至
右橫書填寫
○
○
○
○
○
○
○
○
○
○
○
○
○
○
○
20000-110302 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 settle；○2 J as
- （二）填空題參考完整句：
- 1. 請依正式商業英文翻譯：我們外銷印表機已經有20年了。
- 2. 請依正式商業英文翻譯：本公司為提供優質辦公室設備的製造商。
- 3. 請依正式商業英文翻譯：希望您了解,我們必須盡可能地透過許多暢貨中心經銷產品來增加銷售。
- 4. 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。
- 5. 請依正式商業英文翻譯：A:這個鐘有附帶電池,對吧?B:不好意思,它們是分開賣的。
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
4 DOZ/CTN
10 SETS/CTN
包裝尺寸
45 CM × 35 CM × 32 CM
18 × 24 × 32
採購成本
TWD1,600/ DOZ
TWD1,100/SET
運費資料:
運
費
併櫃(CFS)
20 呎整櫃(TEU)
40 呎整櫃(FEU)
USD160
USD2,400
USD4,400
最低裝運量
1 CBM
25 CBM
50 CBM
其他報價資料:
匯率:USD1=TWD27.78
利潤率: 20%
保險費率: ICC(A) 0.35%
業務費率: 6%
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A:併櫃方式報價
題
目
答
案
單
位
1. 每箱CBM 數
○
CBM
2. 每打運費
○
USD/ DOZ
3. FOBC5 報價
○
USD/ DOZ
4. CFRC8 報價
○
USD/ DOZ
5. CIFC4 報價
○
USD/ DOZ
貨號B: TEU 方式報價
題
目
答
案
單
位
6. 每箱CFT 數
○
CFT
7. 每箱CBM 數
○
CBM
8. TEU 報價箱數
○
CTNS
9. 每SET 運費
○
USD/SET
10. CIFC5 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.
16.
×
7.
預
售
外
匯
(
避
險
操
作
)
6.
×
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.
12.
放
行
4.
×
19.
單
據
到
達
通
知
指定地點
13. 裝船
23.
24.
×
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′ ○1
21.提示提單(B/L)
8. 洽訂艙位
20.
9. ×
2. ×
3.接受並確認
發行小提單
(D/O)
5. ○2
×
○3
貿易流程圖
18. 寄單求償
20000-110302 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。
Original received from SWIFT
Priority
: Normal
Swift Output
: 700 ISSUE OF A DOCUMENTARY CREDIT
Sender : BANQUE LEUMI FRANCE S. A. (LUMIFRPPAXXX)
Receiver : HUA NAN COMMERCIAL BANK, LTD., TAICHUNG BRANCH
---------------------------------------------------Message Text -------------------------------------------------
40A : Form of Documentary Credit
IRREVOCABLE
: Documentary Credit Number
BLF12345
31C : Date of Issue
210520
40E : Applicable Rules
UCP 600 AND URR725
31D : Date and Place of Expiry
210820 TAIWAN
: Applicant
BOUTONNERIE SAINT DENIS
84, RUE SAINT DENIS, 75001 PARIS, FRANCE
: Beneficiary
UNIVERSE CO., LTD.
310, DAYE RD., NANTUN DIST., TAICHUNG CITY, TAIWAN R.O.C.
32B : Currency Code, Amount
USD70,200.00
41A : Available with ..... by .....
ADVISING BANK BY NEGOTIATION
42C : Drafts at.....
AT SIGHT FOR FULL INVOICE VALUE
42A
Drawee
ISSUING BANK
43P : Partial Shipments
PROHIBITED
43T : Transshipment
PROHIBITED
44E : Port of Loading/Airport of Departure
ANY PORT IN TAIWAN
44F : Port of Discharge/Airport of Destination
MARSEILLES
45A : Description of Goods and/or Services
30 SETS OF MOTORCYCLE
AS PER P/O NO.123 DATED MAY 10, 2021
CIF MARSEILLES (INCOTERMS 2020)
46A : Documents Required
1. COMMERCIAL INVOICE IN 3 COPIES
2. PACKING LIST IN 3 COPIES
3. 3/4 SET OF ORIGINAL CONTAINER BILLS OF LADING CONSIGNED TO THE
ORDER OF SHIPPER MARKED "FREIGHT PREPAID" AND NOTIFY
APPLICANT
4. INSURANCE CERTIFICATE ISSUED BY UNDERWRITER IN DUPLICATE
ENDORSED IN BLANK, FOR 110 PCT OF INVOICE VALUE COVERING
INSTITUTE CARGO CLAUSES (A), INSTITUTE WAR CLAUSES (CARGO)
5. CERTIFICATE OF ORIGIN IN 3 COPIES ISSUED BY CHAMBER OF
COMMERCE CERTIFYING THAT THE GOODS ARE OF TAIWAN ORIGIN
6. BENEFICIARY’S CERTIFICATE CERTIFYING THAT ONE SET OF N/N
SHIPPING DOCUMENTS HAVE BEEN SENT TO THE APPLICANT WITHIN 3
DAYS AFTER SHIPMENT BY COURIER
47A : Additional Conditions
1. DOCUMENTS PRESENTED UNDER THIS CREDIT SHOULD BEAR THE
NUMBER AND DATE OF THIS CREDIT
2. DOCUMENTS DATED PRIOR TO THE OPENING DATE OF THIS CREDIT ARE
NOT ACCEPTABLE
3. BLANK BACK B/L IS NOT ACCEPTABLE
4. THIS CREDIT IS TRANSFERABLE THROUGH THE ADVISING BANK
5. A DISCREPANCY FEE OF USD90.00 OR EQUIVALENT SHOULD BE
DEDUCTED FROM THE PROCEEDS FOR EACH PRESENTATION OF
DISCREPANT DOCUMENTS UNDER THIS CREDIT
71B : Charges
ALL CHARGES OUTSIDE FRANCE ARE ON BENEFICIARY'S A/C INCLUDING
REIMBURSEMENT CHARGES
: Period for Presentation
WITHIN 10 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY
OF THIS CREDIT
: Confirmation Instructions
WITHOUT
53A : Reimbursing Bank
THE HONGKONG AND SHANGHAI BANKING CO. LTD. (HSBCHKHH)
: Instructions to Paying/Accepting/Negotiating Bank
1. DOCUMENTS TO BE DISPATCHED TO US(LUMIFRPPAXXX) BY COURIER
SERVICES
2. THE NEGOTIATING BANK IS AUTHORIZED TO CLAIM REIMBURSEMENT
FROM THE ABOVE-NAMED REIMBURSING BANK BY SWIFT UPON RECEIPT
OF DOCUMENTS IN COMPLIANCE WITH ALL L/C TERMS AND CONDITIONS
------------------------------------------------Message Trailer----------------------------------------------------
20000-110302 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：HUA NAN COMMERCIAL BANK, LTD., TAICHUNG BRANCH；提示單據期限：裝運日後 10 天內，且不得超過 210820 TAIWAN；信用狀種類：Negotiation Credit；付款性質：Sight Credit。
- 裝運與保險：分批裝運：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=BLF12345；issue_date=210520；applicant=BOUTONNERIE SAINT DENIS 84, RUE SAINT DENIS, 75001 PARIS, FRANCE；beneficiary=UNIVERSE CO., LTD. 310, DAYE RD., NANTUN DIST., TAICHUNG CITY, TAIWAN R.O.C.；loading=ANY PORT IN TAIWAN；discharge=MARSEILLES。
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。
Sender
SUMITOMO MITSUI BANKING CORPORATION (SMBCJPJTOSA)
Receiver
MEGA INTERNATIONAL COMMERCIAL BANK CO., NORTH
TAICHUNG BRANCH (ICBCTWTPXXX)
Sequence of Total
: 1/1
Form of Doc. Credit
40A : IRREVOCABLE
Doc. Credit Number
: SM-666-88
Date of Issue
31C : 210416
Applicable Rules
40E : UCP LATEST VERSION
Expiry
31D : 210615 TAIWAN
Applicant
: ADVANCE INTERNATIONAL CO., LTD.
1-9-8 KITAHAMA, CHUO-KU, OSAKA, JAPAN
Beneficiary
: PRINCE INDUSTRIAL CO., LTD.
100, SEC. 3, TAIWAN BLVD., TAICHUNG, TAIWAN, R.O.C.
Amount
32B : CURRENCY:USD AMOUNT:17,500.00
Available with/by
41A : ADVISING BANK BY NEGOTIATION
Drafts at
42C
AT 30 DAYS AFTER DATE FOR FULL INVOICE VALUE
Drawee
42A
ISSUING BANK
Partial Shipments
43P : ALLOWED
Transshipment
43T : ALLOWED
Port of Loading
44E : SHANGHAI
Port of Discharge
44F : OSAKA
Latest Date of Ship.
44C : 210601
Description of
Goods
45A : 70 SETS OF STATIONARY BIKE
AS PER ORDER NO. A21-321 DATED APR. 9, 2021
CIF OSAKA (INCOTERMS 2020)
Documents
Required
46A : +COMMERCIAL INVOICE IN 3 COPIES.
+CLEAN ON BOARD BILL OF LADING, MADE OUT TO
ORDER OF ISSUING BANK, NOTIFYING APPLICANT,
MARKED "FREIGHT PREPAID".
+INSURANCE POLICY FOR 120 PCT OF INVOICE VALUE
COVERING INSTITUTE CARGO CLAUSES (A), INSTITUTE
WAR CLAUSES (CARGO).
+PACKING LIST IN 3 COPIES.
Additional
Conditions
47A : +COMMERCIAL INVOICE SHOULD BEAR THE NUMBER OF
ORDER AND STATE THAT THE GOODS ARE OF CHINA
ORIGIN
+ALL DOCUMENTS PRESENTED UNDER THIS CREDIT
SHOULD BEAR THE NUMBER AND DATE OF THIS
CREDIT.
+SHIPPING MARK: ADI (IN TRI)
+A DISCREPANCY FEE OF USD80.00 OR EQUIVALENT
SHOULD BE DEDUCTED FROM THE PROCEEDS FOR
EACH PRESENTATION OF DISCREPANT DOCUMENTS
UNDER THIS CREDIT
Instructions to
Pay/Acc/Neg Bank
UPON RECEIPT OF A COMPLYING PRESENTATION, WE
UNDERTAKE TO EFFECT PAYMENT AT SIGHT BY T/T.
Confirmation
Instructions
WITHOUT
工廠出貨明細資料:
BILL OF EXCHANGE
DRAFT NO. PI-210123
FOR ○
DATED MAY 26, 2021
AT ○
2 SIGHT OF THIS FIRST OF EXCHANGE (SECOND OF THE
SAME TENOR AND DATE BEING UNPAID) PAY TO THE ORDER OF
MEGA INTERNATIONAL COMMERCIAL BANK CO.
THE SUM OF XXX VALUE RECEIVED
DRAWN UNDER LETTER OF CREDIT NO. SM-666-88 DATED XXX
ISSUED BY XXX
TO ○
PRINCE INDUSTRIAL CO., LTD.
Tom Jonse
型號
SB231
SB232
包裝方式
2 SETS/CTN
1 SET /CTN
每箱重量
N.W.: 102 KG;G.W.: 110 KG N.W.: 70 KG;G.W.: 78 KG
每箱尺寸
60” × 32” × 18”
150cm × 70cm × 50cm
出貨數量
20 SETS
20 SETS
20000-110302 國貿業務丙級術科測試試題第5 頁 / 共6 頁
PRINCE INDUSTRIAL CO., LTD.
100, SEC. 3, TAIWAN BLVD.
TAICHUNG, TAIWAN
INVOICE
No. PIA21-01
Date: MAY 26, 2021
Invoice of XXX
For account and risk of Messrs
Shipped Per S.S.
Sailing on or about XXX
Shipment From XXX
To OSAKA
Marks & Nos. Description of Merchandise
Quantity
Unit Price
Amount
STATIONARY BIKE
XXX
SB231
XXX
USD210.00/SET XXX
SB232
USD280.00/SET
AS PER ORDER NO.
A21-321 DATED APR. 9,
2021
XXX
vvvvvvvvv
XXX
vvvvvvvvvvvvv
PRINCE INDUSTRIAL CO., LTD.
100, SEC. 3, TAIWAN BLVD.
TAICHUNG, TAIWAN
PACKING LIST
No. PIA21-01
Date: XXX
Packing List of
MARKS & NOS.
For account and risk of Messrs XXX
Shipped Per S.S. XXX
Sailing on or about XXX
Shipment From
To OSAKA
Packing No.
Description of Goods
Quantity
Net Weight Gross Weight Measurement
STATIONARY BIKE
SB231
@110KG
XXX
XXX
XXX
XXX
XXX
SB232
@78KG
XXX
XXX
XXX
XXX
40 SETS
XXX KG KG
XXX CBM
vvvvvvvvvv vvvvvvvvvv vvvvvvvvvv vvvvvvvvvv
SAY U.S. DOLLARS XXX ONLY
DRAWN UNDER XXX L/C NO. SM-666-88 DATED XXX
COUNTRY OF ORIGIN:
PRINCE INDUSTRIAL CO., LTD.
Tom Jonse
XXX CTNS
vvvvvvvvvv
SAY TOTAL
DRAWN UNDER XXX L/C NO. SM-666-88 DATED XXX
○
○
○
○
○
○
○
○
XXX
○
20000-110302 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
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)。
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。
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 LOYAL
Voy. No. 航次
1815-054N
Place of Receipt 收貨地
Port of Loading 裝貨地
XXX
Freight to be: 付費方式: Prepaid 預付 Collect 到付
Port of Discharge 卸貨港
OSAKA
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
STATIONARY BIKE
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
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DRAWN UNDER XXX L/C NO. SM-666-88 DATED XXX
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參考解答
- 製單共同欄位：applicant=, MARKED。