民國110年 第1梯次 20000 國貿業務丙級 術科考古題與答案

民國110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) Dear Sir/Madam: We were by the Easy Rowbike displayed on your stand at the International Fitness Expo held in Hanover last month. We have been importing fitness for more than 10 years and are looking for a who could supply us with a wide range of home exercise machines for the elderly. We would appreciate it if you would send us a catalog describing the complete line of your exercise machines and the related price list. We would also like to know what discounts you offer for large orders and how long delivery would . As one in every seven people in Taiwan is aged 65 or older, we can you of bright sales prospects. We look forward to hearing from you soon. Sincerely yours, Albert 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. 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. 2. 為了成交,我方願意在價格上有一點彈性。 In order to the sale, we are willing to be a little on the price. 3. 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. 4. 一旦貨物裝船,請電郵告知。 Please advise us by email the have been shipped. 5. 很遺憾通知您,我們的顧客覺得您的價格太高。 We to inform you that our customers your prices too high. 答案代號 答案語群 A tool B assure C distributor D ensure E interested F manufacturer G impressed H take I equipment J make ◎姓名及准考證號 碼書寫請由左至 右橫書填寫 ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ 20000-110301 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：請告知您庫存可供應的數量及最早交貨日。
  • 2. 請依正式商業英文翻譯：為了成交,我方願意在價格上有一點彈性。
  • 3. If you can offer us a favorable quotation, we will place orders regularly.
  • 4. 請依正式商業英文翻譯：一旦貨物裝船,請電郵告知。
  • 5. 請依正式商業英文翻譯：很遺憾通知您,我們的顧客覺得您的價格太高。

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 12 PCS/CTN 18 SETS/CTN 包裝尺寸 27 × 21 × 18 210 CM × 185 CM × 95 CM 採購成本 TWD1,200/PC TWD1,500/SET 運費資料: 運 費 併櫃(CFS) 20 呎整櫃(TEU) 40 呎整櫃(FEU) USD80 USD1,200 USD2,200 最低裝運量 1 CBM 25 CBM 50 CBM 其他報價資料: 匯率:USD1=TWD28.20 利潤率: 20% 保險費率: ICC(A) 0.23% 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, 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CFT 數 ○ CFT 2. 每箱CBM 數 ○ CBM 3. 每箱運費 ○ USD/CTN 4. FOBC9 報價 ○ USD/PC 5. CFRC7 報價 ○ USD/PC 貨號B: TEU 方式報價 題 目 答 案 單 位 6. 每箱CBM 數 ○ CBM 7. TEU 報價箱數 ○ CTNS 8. 每SET 運費 ○ USD/SET 9. CFR 報價 ○ 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. 墊 付 押 匯 款 項 × 16. 7. ○2 × 6. 1.招攬交易、信用調查 15.  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. 放 行 4. 申 請 開 狀 19. × 指定地點 13. 裝船 23. 進 口 報 關 24. × 銷 售 貨 物 25.提貨 10. ○3 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 20. 9. × 2. ○1 3. × 發行小提單 (D/O) 5. 開發、交付信用狀  貿易流程圖 18. 寄單求償 20000-110301 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。 Original received from SWIFT Priority : Normal Swift Output : 700 ISSUE OF A DOCUMENTARY CREDIT Sender : DHAKA BANK LTD. DHAKA (BANGLADESH) Receiver : MUFG BANK TAIPEI BRANCH ---------------------------------------------------Message Text ------------------------------------------------- 40A : Form of Documentary Credit IRREVOCABLE : Documentary Credit Number 165132658469 31C : Date of Issue 200815 40E : Applicable Rules UCP LATEST VERSION 31D : Date and Place of Expiry 201115 TAIWAN : Applicant ANGELY CO., LTD. 125 MOTIJHEEL C/A, DHAKA-2546, BANGLADESH : Beneficiary WELLY CO., LTD. NO. 100, ZHONGTAI STREET, NANZI DISTRICT, KAOHSIUNG CITY, TAIWAN 32B : Currency Code, Amount USD9,650.85 39B : Maximum Credit Amount NOT EXCEEDING 41A : Available with ..... by ..... ADVISING BANK BY DEFERRED PAYMENT 42P DEFERRED PAYMENT DETAILS 90 DAYS FROM B/L DATE 43P : PARTIAL SHIPMENT PROHIBITED 44E : Port of Loading/Airport of Departure ANY PORT IN TAIWAN 44F : Port of Discharge/Airport of Destination CHATTOGRAM SEAPORT, BANGLADESH 44C Latest Date of Shipment 201020 45A : Description of Goods and/or Services 8,900 PCS OF STERILIZATION PRODUCTS AS PER P/I NO. 5124 DATED JULY 20,2020 CFR CHATTOGRAM, BANGLADESH (INCOTERMS 2020) 46A : Documents Required 1. SIGNED COMMERCIAL INVOICE IN TRIPLICATE 2. PACKING LIST IN QUADRUPLICATE 3. 3/4 SET OF ORIGINAL BILLS OF LADING CONSIGNED TO THE ORDER OF ISSUING BANK MARKED "FREIGHT PREPAID" AND NOTIFY L/C APPLICANT AND FULL NAME, ADDRESS AND TELEPHONE NO. OF THE SHIPPING AGENT IN BANGLADESH MUST BE MENTIONED IN THE BILL OF LADING 4. CERTIFICATE OF ORIGIN IN TRIPLICATE ISSUED BY CHAMBER OF COMMERCE CERTIFYING THAT THE GOODS ARE OF TAIWAN ORIGIN. 5. BENEFICIARY’S CERTIFICATE CERTIFYING THAT ONE SET OF N/N SHIPPING DOCUMENTS AND 1/4 SET OF ORIGINAL B/L HAVE BEEN SENT DIRECTLY TO THE APPLICANT AFTER SHIPMENT BY AIR COURIER. 6. BENEFICIARY'S CERTIFICATE CERTIFYING THAT ALL BOTTLES/CANS /CARTONS MUST DISPLAY MANUFACTURING DATE AND EXPIRY DATE. 47A : Additional Conditions 1. L/C NO. AND DATE MUST APPEAR IN ALL THE DOCUMENTS. 2. DOCUMENTS DATED PRIOR TO THE OPENING DATE OF THIS L/C ARE NOT ACCEPTABLE. 3. PACKING:EXPORT STANDARD SEA WORTHY PACKING. 4. A FEE OF USD50.00 WILL BE DEDUCTED AS DISCREPANCY CHARGES FROM THE BILL VALUE FOR PRESENTING EACH SET OF DISCREPANT DOCUMENTS. 5. SHIPMENT BY ISRAELI AND SANCTIONED COUNTRIES′ FLAG VESSELS ARE PROHIBITED AND THE CARRYING VESSEL MUST NOT TOUCH ANY SANCTIONED PORT. 6. SHORT FORM B/L IS NOT ACCEPTABLE. 71B : Charges ALL CHARGES OUTSIDE BANGLADESH ARE ON BENEFICIARY'S A/C INCLUDING REIMBURSEMENT CHARGES. : PERIOD FOR PRESENTATION WITHIN15 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF L/C. 57A : ADVISE THROUGH BANK LAND BANK OF TAIWAN NANZI BRANCH : Instructions to Paying/Accepting/Negotiating Bank 1. DOCUMENTS TO BE DISPATCHED TO "DHAKA BANK LTD., CPC TRADE OPERATIONS, RUPAYAN TRADE CENTER, LEVEL-8, 114 KAZI NAZRUL ISLAM AVENUE, BANGLAMOTOR, DHAKA-1000, BANGLADESH" BY ANY INTERNATIONAL COURIER SERVICES THROUGH BANKING CHANNEL. 2. UPON RECEIPT OF COMPLYING PRESENTATION OF DOCUMENTS AT OUR COUNTER, WE WILL EFFECT PAYMENT AT THE MATURITY IN THE CURRENCY OF THE CREDIT AS PER YOUR INSTRUCTIONS ON THE FORWARDING SCHEDULE. ------------------------------------------------Message Trailer---------------------------------------------------- 20000-110301 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：MUFG BANK TAIPEI BRANCH；提示單據期限：裝運日後 21 天內，且不得超過 201115 TAIWAN；信用狀種類：Straight Credit。
  • 製單共同欄位：credit_no=165132658469；issue_date=200815；applicant=ANGELY CO., LTD. 125 MOTIJHEEL C；beneficiary=WELLY CO., LTD. NO. 100, ZHONGTAI STREET, NANZI DISTRICT, KAOHSIUNG CITY, TAIWAN；loading=ANY PORT IN TAIWAN；discharge=CHATTOGRAM SEAPORT；latest_shipment=201020。

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 200520 31D : Date and Place of Expiry 201020 COUNTERS OF NEGOTIATING BANK 52D DC Issuing Bank MUFG BANK, LTD. OSAKA : Applicant MITZNO TRADING CO., LTD. 897 HUJT-ITAMI ITAMI-SHI HYOGO 664-0831, OSAKA, JAPAN : Beneficiary BALLY TRADING CO., LTD. NO.121, CHENGGUAN ROAD, RENWU DISTRICT, KAOHSIUNG CITY, TAIWAN 32B 41D : : Currency Code, Amount USD62,202.00 Available With ...By.... ANY BANK BY NEGOTIATION 42C : Drafts at 60 DAYS AFTER B/L DATE FOR 80 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 OSAKA 45A : Description of Goods and/or Services WOODEN HANDLES AS PER P/I NO. G3762 CFR OSAKA (INCOTERMS 2020) COUNTRY OF ORIGIN: TAIWAN 46A : Documents Required 1. SIGNED COMMERCIAL INVOICE IN TRIPLICATE 2. 2/3 SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF ISSUING BANK NOTIFY APPLICANT. 3. PACKING LIST IN TRIPLICATE 4. BENEFICIARY’S CERTIFICATE STATING THAT ONE SET OF N/N DOCUMENTS AND 1/3 ORIGINAL B/L HAVE BEEN SENT DIRECTLY TO THE APPLICANT. 47A : Additional Conditions 1. ALL SHIPPING DOCUMENTS MUST BE STATED L/C NO. AND DATE AND ISSUING BANK NAME. 2. COMMERCIAL INVOICE AND PACKING LIST MUST SHOW P/I NO. AND COUNTRY OF ORIGIN. 3. SHIPPING MARK: MZO (IN TRI) 工廠出貨明細資料: BILL OF EXCHANGE DRAFT NO. MN-903816 FOR XXX DATED JUNE 20, 2020 AT ○ 1 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 ○ 2 VALUE RECEIVED DRAWN UNDER LETTER OF CREDIT NO. G-054-8927623 DATED XXX ISSUED BY XXX TO ○ BALLY TRADING CO., LTD. Bally Chen 貨號 WH015 WH024 WH028 包裝方式 50 PCS/CTN 50 PCS/CTN 50 PCS/CTN 每箱重量 N.W.: 12.50 KG; G.W.: 14.00 KG N.W.: 11.50 KG; G.W.: 13.00 KG N.W.: 10.50 KG; G.W.: 12 .00 KG 每箱尺寸 18” × 14” × 16” 18” × 14” × 16” 18” × 14” × 16” 出貨數量 16,000 PCS 15,600 PCS 16,230 PCS 20000-110301 國貿業務丙級試題第5 頁 / 共6 頁 BALLY TRADING COMPANY LIMITED NO.121, CHENGGUAN ROAD, RENWU DISTRICT KAOHSIUNG CITY, TAIWAN INVOICE No. AC-986423 Date: JUNE 20, 2020 Invoice of For account and risk of Messrs XXX Shipped Per S.S. Sailing on or about XXX Shipment From KAOHSIUNG, TAIWAN To OSAKA Marks & Nos. Quantity Description of Merchandise Unit Price Amount XXX 16,000 PCS USD1.20/PC 15,600 PCS USD1.30/PC XXX 16,230 PCS USD1.40/PC XXX PCS vvvvvvvvv XXX vvvvvvvvvvvvv BALLY TRADING COMPANY LIMITED NO.121, CHENGGUAN ROAD, RENWU DISTRICT KAOHSIUNG CITY, TAIWAN PACKING LIST No. AC-986423 Date: JUNE 20, 2020 Packing List of XXX MARKS & NOS. For account and risk of Messrs MITZNO TRADING CO., LTD. 897 HUJT-ITAMI ITAMI-SHI HYOGO 664-0831, OSAKA JAPAN Shipped Per S.S. XXX Sailing on or about JUNE 20, 2020 Shipment From KAOHSIUNG, TAIWAN To OSAKA Packing No. Description of Goods Quantity Net Weight Gross Weight Measurement XXX XXX XXX XXX XXX PCS XXX KG XXX KG XXX CBM V vvvvvvvv vvvvvvvvvv vvvvvvvvvv vvvvvvvvvv SAY U.S. DOLLARS XXX ONLY. DRAWN UNDER XXX L/C NO. G-054-8927623 DATED XXX COUNTRY OF ORIGIN: XXX BALLY TRADING COMPANY LIMITED Bally Chen XXX CTNS vvvvvvvvvv SAY TOTAL XXX DRAWN UNDER XXX P/I NO. XXX ○ ○ ○ ○ ○ ○ ○ ○ BALLY TRADING COMPANY LIMITED Bally Chen 20000-110301 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) 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) MITZNO TRADING CO., LTD. 897 HUJT-ITAMI ITAMI-SHI HYOGO 664-0831 OSAKA, JAPAN 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 CHEER Voy. No. 航次 1789-007S Place of Receipt 收貨地 Port of Loading 裝貨地 KAOHSIUNG, TAIWAN 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 WOODEN HANDLES 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 SAY TOTAL XXX ○ ○ ○ ○

參考解答

  • 製單共同欄位：issue_date=200520；applicant=MITZNO TRADING CO., LTD. 897 HUJT-ITAMI ITAMI-SHI HYOGO 664-0831, OSAKA, JAPAN；beneficiary=BALLY TRADING CO., LTD. NO.121, CHENGGUAN ROAD, RENWU DISTRICT, KAOHSIUNG CITY, TAIWAN；loading=ANY PORT IN TAIWAN；discharge=OSAKA。