民國109年 第2梯次 20000 國貿業務丙級 術科考古題與答案

民國109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. Chang: We have carefully considered the proposal you made in your email of June 15. It would give us great pleasure to _____ you with the honey you wish to order. You have noticed that its quality is superior to _____ of the honey usually sold in your country. You will soon see that your customers notice the difference too and will want to place _____ orders. We would like to prove this to you and are therefore prepared to _____ you a special discount of 5% for the quantity of 20,000 jars of Eco raw honey. This should enable you to offer the goods for sale_____. We look forward to receiving your order, and we assure you of our best attention. Sincerely, Jim Robertson (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. 我們可以給您換貨,或者您若願意,我們可以將款項存入您的帳戶。 We can send you a _____, or if you like, we can credit your _____. 2. 貨物一裝運,我們就會以電郵告知。 As _____ as shipment has been effected, we will _____ you by email. 3. 希望您了解,我們必須儘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 _____ sales by distributing through as many _____ as possible. 4. 檢查人員看了看產地證明書,核查貨物的生產地點。 The _____ looked at the certificate of _____ to check where the goods were produced. 5. 破損的茶壺暫且留置,萬一您向供應商要求賠償可作為佐證。 The broken teapots have been kept aside in _____ you need them to support a claim on your suppliers for _____. 答案代號 答案語群 A produce B at your convenience C grant D provide E at a competitive price F plenty G that H repeat I which J quote ◎姓名及准考證號 碼書寫請由左至 右橫書填寫 ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ 20000-109303 國貿業務丙級試題第2 頁 / 共6 頁

參考解答

  • （一）語群選填：○1 G that
  • （二）填空題參考完整句：
  • 1. 請依正式商業英文翻譯：我們可以給您換貨,或者您若願意,我們可以將款項存入您的帳戶。
  • 2. 請依正式商業英文翻譯：貨物一裝運,我們就會以電郵告知。
  • 3. 請依正式商業英文翻譯：希望您了解,我們必須儘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：檢查人員看了看產地證明書,核查貨物的生產地點。
  • 5. 請依正式商業英文翻譯：破損的茶壺暫且留置,萬一您向供應商要求賠償可作為佐證。

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HY-736 與貨號HY-750 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 HY-736 HY-750 包裝方式 6 DOZ/CTN 8 ROLLS/WOODEN CASE 包裝尺寸 19′′ × 18′′ × 13′′ 228 CM × 198 CM × 91 CM 採購成本 USD125/DOZ TWD1,680/ROLL 運費資料: 運 費 併櫃(CFS) 20 呎(TEU)整櫃 40 呎(FEU)整櫃 USD60 USD900 USD1,200 最低裝運量 1 CBM 25 CBM 50 CBM 其他報價資料: 匯率:USD1=TWD30.34 利潤率: 18% 保險費率: ICC(A) 0.15%、戰爭險0.012% 業務費率: 6.5% 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HY-736: TEU 方式報價 題 目 答 案 單 位 1. 每箱CBM 數 ○ 1E CBM 2. TEU 報價數量 A○ 2E DOZ 3. 每DOZ(打)運費 A○ 3E USD/DOZ 4. FOBC3 報價 A○ 4E USD/DOZ 5. CFR 報價 A○ 5E USD/DOZ 貨號HY-750: 併櫃方式報價 題 目 答 案 單 位 6. 每箱CBM 數 A○ 6E CBM 7. 每箱CFT 數 A○ 7E CFT 8. 每ROLL(捲)運費 A○ 8E USD/ROLL 9. CFRC6 報價 A○ 9E USD/ROLL 10. CIFC5 報價 A○ 10E USD/ROLL 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. × ○2 6. 1. ○1 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 ○3 11. 12. × 18.  4. 申 請 開 狀 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. 洽訂艙位 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 20000-109303 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 : HUA NAN COMMERCIAL BANK, LTD. Receiver : ABN AMRO BANK N.V. ---------------------------------------------------Message Text ------------------------------------------------- : Sequence of Total 1/1 40A : Form of Documentary Credit IRREVOCABLE : Documentary Credit Number 9PH2-7679356-201 31C : Date of Issue 200512 40E : Applicable Rules UCP LATEST VERSION 31D : Date and Place of Expiry 200720 NETHERLANDS : Applicant LOVELY VILLAGE INDUSTRIAL CO., LTD. NO.1789 SEC. 6, CHUNG SHAN RD., LINKOU DIST., NEW TAIPEI CITY 244 TAIWAN, R.O.C. : Beneficiary WAFER TECHNOCAST BV HOOFDWEG OOSTZIJDE, 99876 LR NIEUW-VENNEP, NETHERLANDS 32B : Currency Code, Amount EUR124,500.00 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 ROTTERDAM, NETHERLANDS 44F : Port of Discharge/Airport of Destination TAIPEI PORT, TAIWAN 44C Latest Date of Shipment 200705 45A : Description of Goods and/or Services 200 PCS OF EPITAXIAL DEPOSITION MACHINES FOR SEMICONDUCTOR WAFERS HS CODE 8486.20 FOB ROTTERDAM (INCOTERMS) 46A : Documents Required 1. MANUALLY SIGNED COMMERCIAL INVOICE IN TRIPLICATE INDICATING ORDER NO.WT-200405 AND S/C NO. LV-200415 2. FULL SET(3/3) OF CLEAN ON BOARD BILLS OF LADING ISSUED BY YANG MING MARINE CORPORATION MADE OUT TO THE ORDER OF HUA NAN COMMERCIAL BANK, LTD. MARKED FREIGHT COLLECT AND NOTIFY APPLICANT 3. CERTIFICATE OF ORIGIN ISSUED BY THE LOCAL CHAMBER OF COMMERCE 4. PACKING LIST IN TRIPLICATE 5. BENEFICIARY′S SHIPPING ADVICE QUOTING THE NAME AND VOY. NO. OF THE CARRYING VESSEL, DATE OF SHIPMENT, B/L NO., ETD AND ETA SHOULD BE SENT TO THE APPLICANT BY FAX AND A CERTIFICATE MUST ACCOMPANY THE ORIGINAL DOCUMENTS. 47A : Additional Conditions 1. ALL DOCUMENTS MUST BEAR OUR CREDIT NUMBER 2. A DISCREPANCY FEE FOR EUR60.00 WILL BE DEDUCTED FROM THE PAYMENT FOR EACH SET OF DOCUMENTS CONTAINING DISCREPANCIES 3. COMMERCIAL INVOICE MUST BE COUNTERSIGNED BY LOVELY (HOLLAND) CO., LTD. 4. TRANSPORT DOCUMENTS DATED PRIOR TO THE DATE OF ISSUANCE OF THIS CREDIT ARE NOT ACCEPTABLE. 71B : Charges ALL BANKING CHARGES OUTSIDE TAIWAN ARE FOR ACCOUNT OF BENEFICIARY : Period for Presentation DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN L/C EXPIRY DATE : Confirmation Instructions WITHOUT 53A : Reimbursing Bank UNION BANK OF CALIFORNIA, S.F. : 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 COUNTERS AND PROVIDED ALL TERMS AND CONDITIONS HAVE BEEN COMPLIED WITH, WE SHALL CONFIRM MATURITY DATE AND PAYMENT SHALL BE EFFECTED AS PER INSTRUCTIONS ------------------------------------------------Message Trailer---------------------------------------------------- 20000-109303 國貿業務丙級試題第4 頁 / 共6 頁 Cecilia Wang

參考解答

  • 信用狀基本分析：通知銀行：ABN AMRO BANK N.V.；提示單據期限：裝運日後 15 天內，且不得超過 200720 NETHERLANDS；信用狀種類：Negotiation Credit；付款性質：Usance Credit。
  • 製單共同欄位：credit_no=9PH2-7679356-201；issue_date=200512；applicant=LOVELY VILLAGE INDUSTRIAL CO., LTD. NO.1789 SEC. 6, CHUNG SHAN RD., LINKOU DIST., NEW TAIPEI CITY 244；beneficiary=WAFER TECHNOCAST BV HOOFDWEG OOSTZIJDE, 99876 LR NIEUW-VENNEP, NETHERLANDS；loading=ROTTERDAM；discharge=TAIPEI PORT；latest_shipment=200705。

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 200420 31D : Date and Place of Expiry 200710 IN THE BENEFICIARY′S COUNTRY 52D DC Issuing Bank AMERICAN BUSINESS BANK, LOS ANGELES : Applicant BEVERLY PALM INTERNATIONAL INC. 9683 SOUTH ROGERS CIRCLE, SUITE 4, CARLSBAD, CA 92008, U.S.A. : Beneficiary PRETTY ENTERPRISE COMPANY LIMITED NO. 986, SEC. 3, DENG LIN RD., WUGU DIST., NEW TAIPEI CITY TAIWAN, R.O.C. 32B : Currency Code, Amount USD172,475.00 42C : Drafts at SIGHT 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 SAN FRANCISCO / LOS ANGELES, CA, USA 45A : Description of Goods and/or Services ELECTRONIC SCALE B16H 12,500 PCS B31E 6,000 PCS TRADE TERMS: CFR ANY PORT IN USA (INCOTERMS 2020) 46A : Documents Required 1. MANUALLY SIGNED COMMERCIAL INVOICE IN QUADRUPLICATE INDICATING THAT THE GOODS ARE OF CHINESE ORIGIN 2. FULL SET OF CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER AND ENDORSED IN BLANK MARKED FREIGHT PREPAID AND NOTIFY APPLICANT AND US 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 P/O NO.PE-200315 2. SHIPPING MARK: BP (IN REC) 工廠出貨明細資料: BILL OF EXCHANGE DRAFT NO. BP-200618 FOR USD88,260.00 DATED JUNE 20, 2020 AT A○ 1E A SIGHT OF THIS FIRST OF EXCHANGE (SECOND OF THE SAME TENOR AND DATE BEING UNPAID) PAY TO THE ORDER OF FIRST COMMERCIAL BANK THE SUM OF XXX VALUE RECEIVED DRAWN UNDER LETTER OF CREDIT NO. ABB-7988 DATED A○ 2E ISSUED BY A○ 3E TO XXX PRETTY ENTERPRISE CO., LTD. 貨號 B16H B31E 包裝方式 10 pcs/ctn 8 pcs/ctn 每箱重量 N.W.: 14.20 kg;G.W.: 16.20 kg N.W.: 13.50 kg;G.W.:15.50 kg 每箱尺寸 440 mm × 265 mm × 320 mm 440 mm × 328 mm × 315 mm 出貨數量 6,000 pcs 3,600 pcs 20000-109303 國貿業務丙級試題第5 頁 / 共6 頁 Cecilia Wang PRETTY ENTERPRISE CO., LTD. ______________________________ Cecilia Wang PRETTY ENTERPRISE COMPANY LIMITED No.986, Sec. 3, Deng Lin Rd. Wugu Dist., New Taipei City Taiwan, R.O.C. INVOICE No. BP-200618 Date: JUNE 20, 2020 Invoice of XXX For account and risk of Messrs XXX Shipped Per S.S. Sailing on or about JUNE 20, 2020 Shipment From XXX To Marks & Nos. Quantity Description of Merchandise Unit Price Amount ELECTRONIC SCALE B16H Electronic Weighing Scale USD60,900.00 Size: 29.5 x 23.5 x 2.5 (cm) _________ B31E Body Weighing Scale USD27,360.00 XXX PCS vvvvvvvvv Size: 28 x 28 x 2.47 (cm) USD88,260.00 vvvvvvvvvvvvv PRETTY ENTERPRISE COMPANY LIMITED No.986, Sec. 3, Deng Lin Rd. Wugu Dist., New Taipei City Taiwan, R.O.C. PACKING LIST No. BP-200618 Date: JUNE 20, 2020 Packing List of MARKS & NOS. For account and risk of Messrs XXX XXX Shipped Per S.S. XXX Sailing on or about JUNE 20, 2020 Shipment From ZHONGSHAN, GUANGDONG To XXX Packing No. Description of Goods Quantity Net Weight Gross Weight Measurement ELECTRONIC SCALE B16H Electronic Weighing Scale XXX Size: 29.5 x 23.5 x 2.5 (cm) XXX XXX XXX B31E Body Weighing Scale Size: 28 x 28 x 2.47 (cm) XXX PCS XXX KG XXX KG XXX CBM vvvvvvvv vvvvvvvvvv vvvvvvvvvv vvvvvvvvvv SAY U.S. DOLLARS EIGHTY EIGHT THOUSAND TWO HUNDRED AND SIXTY ONLY. DRAWN UNDER XXX L/C NO. ABB-7988 DATED XXX XXX PRETTY ENTERPRISE CO., LTD. _______________________________ XXX Per pc TOTAL: XXX CTNS vvvvvvvvvvv SAY TOTAL XXX ○ ○ ○ ○ ○ ○ ○ ○ 20000-109303 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: TO ORDER Notify Party:(Full name and address) BEVERLY PALM INTERNATIONAL INC. 9683 SOUTH ROGERS CIRCLE, SUITE 4 CARLSBAD, CA 92008, U.S.A. AND AMERICAN BUSINESS BANK 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 GOLDEN Voy. No. 航次 1079-010W 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 LOS ANGELES, CA 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 ELECTRONIC SCALE 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=200420；applicant=BEVERLY PALM INTERNATIONAL INC. 9683 SOUTH ROGERS CIRCLE, SUITE 4, CARLSBAD, CA 92008, U.S.A.；beneficiary=PRETTY ENTERPRISE COMPANY LIMITED NO. 986, SEC. 3, DENG LIN RD., WUGU DIST., NEW TAIPEI CITY；loading=ANY ASIAN PORT；discharge=SAN FRANCISCO。