民國109年 第1梯次 20000 國貿業務丙級 術科考古題與答案

民國109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) 請填入適當的語詞以完成下列函電。 (本題語群選項不可重覆,共5 小格,每小格2 分,合計10 分) 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。 Dear Mr. Muller: We regret to learn from your e-mail of September 20 that one case of our shipment arrived . As the goods were packed with the greatest care, we can only presume that the case has been ______ . We have reported the matter to our ______. Will you please hold the damaged goods at our disposal? Meanwhile we have in accordance with your wishes dispatched a case of teapots to ______ the damaged ones. The relevant ______ are attached. Regards, Alex Lee (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. 貨品數量達200 件者可享七折優待。 We provide a ______ of 30% on ______ of not less than 200. 2. 謝謝您10 月12 日來函詢問數位影音光碟機。 Thank you for your ______ ______ October 12 concerning DVD players. 3. 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 ______ for the overcharge on invoice No. A321. 4. 我們想進口瑞士乳酪,希望收到您目前的目錄及外銷價目表。 We are interested in ______ Swiss cheese and would appreciate receiving your ______ catalog and export price list. 5. 請以電郵確認訂單,並將裝運資訊連同發票寄給我方。 Please ______ the order ______email and send us the shipping information along with your invoice. 答案代號 答案語群 A collection agency B documents C heavy damage D repair E references F replace G badly damaged H improperly packaged I insurance company J roughly handled ◎姓名及准考證號 碼書寫請由左至 右橫書填寫 ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ 20000-109301 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：貨品數量達200件者可享七折優待。
  • 2. 請依正式商業英文翻譯：謝謝您10月12日來函詢問數位影音光碟機。
  • 3. 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。
  • 4. 請依正式商業英文翻譯：我們想進口瑞士乳酪,希望收到您目前的目錄及外銷價目表。
  • 5. 請依正式商業英文翻譯：請以電郵確認訂單,並將裝運資訊連同發票寄給我方。

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 20 PCS /CTN 18 SETS /CTN 包裝尺寸 24×20×18 60x48x48(cm) 採購成本 NTD120/PC NTD150/SET 運費資料: 運 費 併櫃(CFS) 20 呎整櫃 40 呎整櫃 USD75 USD2,630 USD3,250 最低裝運量 1 CBM 25 CBM 50 CBM 其他報價資料: 匯率:USD1= NTD30.52 利潤率:12 % 保險費率:0.32% ,投保115% 業務費率:10 % 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 及CIFC 以CFR 及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 2.每PC 運費 USD/PC 3. FOB 報價 USD/PC 4. CFRC5 報價 USD/PC 5. CIF 報價 USD/PC 貨號B:40 呎整櫃方式報價 題 目 答 案 單 位 6.每箱CBM 數 CBM 7. 40 呎整櫃報價箱數 CTNS 8.每SET 運費 USD/SET 9. CFR 報價 USD/SET 10. CIFC6 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. × 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. ○3 18. × 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. × 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. 9′. × 21.  8. 洽定艙位 20. × 9.○2 2. ○1 3. × 受 確 × 5.開發、交付信用狀 貿易流程圖 20000-109301 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(本題為選擇與填空題,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 :UNION BANK OF TAIWAN NEIHU BRANCH Receiver :STANDARD BANK BAYSIDE BRANCH -----------------------------------------Message Text ------------------------------------------------- :40A: Form of Documentary Credit IRREVOCABLE :20 : Documentary Credit Number AD000256789 :31C: Date of Issue 200123 :40E: Applicable Rules UCP LATEST VERSION :31D: Date and Place of Expiry 200323 IN THE COUNTRY OF BENEFICIARY :50 : Applicant CAPE FOOTPRINTS CO., LTD. 2F., NO.189, GANGYU RD., NEIHU DIST., TAIPEI CITY 114, TAIWAN (R.O.C.) :59 : Beneficiary AFRICAN PRIDE WINES 4F., BOSMAN'S CROSSING SQUARE, DISTILLERY ROAD, STELLENBOSCH, 7600 SOUTH AFRICA :32B: Currency Code, Amount USD17,640.00 :39B: Maximum Credit Amount NOT EXCEEDING :41D: Available with . . . by . . . ADVISING BANK BY NEGOTIATION :42C: Drafts at 60 DAYS AFTER DATE FOR 100% OF INVOICE VALUE :42A: Drawee ISSUING BANK :43P: Partial Shipments ALLOWED :43T: Transshipment PROHIBITED :44E: Port of Loading CAPE TOWN, SOUTH AFRICA :44F: Port of Discharge KEELUNG, TAIWAN :44C: Latest Date of Shipment 200315 :45A: Description of Goods and/or Services 3,000 BOTTLES OF WINE OF FRESH GRAPES AS PER SALES CONFIRMATION NO. KY 45236 DATED DEC. 2, 2019 TRADE TERMS:CIF KEELUNG, TAIWAN THEUNISKRAAL CAPE RIESLING 1,000 BTLS @USD6.66 THEUNISKRAAL MOSCATO ROSE 1,000 BTLS @USD3.99 THEUNISKRAAL BOUQUET BLANC 1,000 BTLS @USD6.99 :46A: Documents Required 1. MANUALLY SIGNED AND STAMPED COMMERCIAL INVOICE IN TRIPLICATE BEARING S/C NO. 2. PACKING LIST IN TRIPLICATE BEARING THE PACKING SUITS THE MODE OF TRANSPORTATION. 3. FULL SET OF ORIGINAL CLEAN ON BOARD BILL OF LADING MADE OUT TO THE NEGOTIATING BANK ORDER MARKED FREIGHT PREPAID, NOTIFY APPLICANT. 4. INSURANCE POLICY/ CERTIFICATE IN DUPLICATE, ENDORSED IN BLANK FOR 110 PCT OF INVOICE VALUE COVERING INSTITUTE CARGO CLAUSES (A) WITH CLAIMS PAYABLE AT DESTINATION IN THE CURRENCY OF THE CREDIT. 5. CERTIFICATE OF ORIGIN ISSUED BY THE CHAMBER OF COMMERCE CERTIFYING THAT ORIGIN OF THE GOODS IS SOUTH AFRICA. 6. BENEFICIARY'S CERTIFICATE STATING THAT ONE SET OF NON-NEGOTIABLE SHIPPING DOCUMENTS HAVE BEEN SENT DIRECTLY TO THE APPLICANT AFTER SHIPMENT BY AIR COURIER. :47A: Additional Conditions 1. IN CASE OF WOODEN PACKAGING FUMIGATION CERTIFICATE OF PACKING MATERIALS MUST BE PRESENTED WITH ORIGINAL SHIPPING DOCUMENTS, FUMIGATION CERTIFICATE ISSUED BY OFFICIALLY RECOGNIZED ENTITY. 2. EACH DOCUMENT TO SHOW B/L NUMBER AND DATE AND TO BE DATED NOT EARLIER THAN 5 DAYS FROM B/L DATE. 3. USD75.00 (OR EQUIVALENT) WILL BE DEDUCTED AT PAYMENT FOR EACH PRESENTATION OF DISCREPANT DOCUMENTS UNDER THIS CREDIT. 4. AMENDMENT CHARGES ARE FOR ACCOUNT OF THE PARTY REQUESTING/CAUSING SUCH AMENDMENTS. : 48 : Presentation Period WITHIN 10 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT :71B: Charges ALL BANKING CHARGES OUTSIDE TAIWAN ARE FOR ACCOUNT OF BENEFICIARY. : 78 : Instructions to Pay/Acc/Neg Bank UPON RECEIPT OF DOCUMENTS IN STRICT CONFORMITY WITH CREDIT TERMS AND CONDITIONS, WE UNDERTAKE TO EFFECT PAYMENT AT MATURITY. 20000-109301 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：STANDARD BANK BAYSIDE BRANCH；提示單據期限：裝運日後 10 天內，且不得超過 200323 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；保險條款：INSTITUTE CARGO CLAUSES (A)；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=AD000256789；issue_date=200123；applicant=CAPE FOOTPRINTS CO., LTD. 2F., NO.189, GANGYU RD., NEIHU DIST., TAIPEI CITY 114, TAIWAN；beneficiary=AFRICAN PRIDE WINES 4F., BOSMAN'S CROSSING SQUARE, DISTILLERY ROAD, STELLENBOSCH, 7600；latest_shipment=200315。

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。 -----------------------------------------------------------Message Header-------------------------------------------- Swift Output : FIN 700 Issue of a Documentary Credit Sender : STANDARD CHARTERED BANK NEW YORK BRANCH 1095 AVENUE OF THE AMERICAS, NEW YORK, NY 10036, U.S.A. Receiver : TAIWAN COOPERATIVE BANK XINDIAN BRANCH. 32 GUANGMING ST., XINDIAN DIST., NEW TAIPEI CITY 145, TAIWAN (R.O.C.) ------------------------------------------------------------Message Text------------------------------------------------- :50 : Applicant EDISON GLOBAL CO., LTD. 135 WEST 30TH ST., NEW YORK, NY 10001, U.S.A. :59 : Beneficiary POWER DESIGN CO., LTD. 10F., NO.105, SEC. 3, BEIXIN RD., XINDIAN DIST., NEW TAIPEI CITY 145, TAIWAN (R.O.C.) :42C : Drafts at...... AT 30 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 NEW YORK :44C : Latest Date of Shipment 200315 :45A : Descript. of Goods GAMING VIDEO CAPTURE DEVICE AS PER ORDER NO.4528 HU677-4K BYPASS 1080P@60 900 BOXES @USD98.15 HU678-HYBRID 1080P@60 480 BOXES @USD97.23 HU679-USB 3.0 HD 1080P@60 480 BOXES @USD95.42 CFR NEW YORK INCOTERMS 2010 SHIPPING MARK:EG (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 OUR ORDER NOTIFYING APPLICANT SHOWING HS CODE 851762. :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. 工廠出貨明細資料: 型號 HU677 HU678 HU679 包裝方式 60 BOXES/CTN 60 BOXES/CTN 60 BOXES/CTN 每箱重量 NW: 9.0 KGS GW:10.5 KGS NW: 8.5 KGS GW: 9.8 KGS NW: 8.2 KGS GW: 9.2 KGS 出貨數量 900 BOXES 480 BOXES 480 BOXES 每箱尺寸 36×36×30(cm) 15×15×13 15×15×13 20000-109301 國貿業務丙級試題第5 頁/共6 頁 BILL OF EXCHANGE Draft No. KH-7789 TAIWAN, MARCH 15, 2020 For At sight of this FIRST of Exchange (Second of the same tenor and date being unpaid) Pay to the order of TAIWAN COOPERATIVE BANK The sum of Drawn under Credit No. TCB-45261009 Dated JAN. 11, 2020 To Jane Wu POWER DESIGN COMPANY LIMITED 10F., NO.105, SEC. 3, BEIXIN RD., XINDIAN DIST. NEW TAIPEI CITY 145, TAIWAN (R.O.C.) COMMERCIAL INVOICE No KH-7789 Date: MARCH 15, 2020 INVOICE of AS FOLLOWS For account and risk of Messrs. Sailing on or about MARCH 15, 2020 Per S.S. EVER LUCKY V. 037E From To NEW YORK Marks & Nos. Description of Goods Quantity Unit Price Amount 900 BOXES 480 BOXES 480 BOXES X X ○ ○ SAY TOTAL ISSUING BANK: X L/C NO. X DATED X COUNTRY OF ORIGIN:TAIWAN X X X X ○ ○ ○ ○ X X ○ ○ X X 20000-109301 國貿業務丙級試題第6 頁/共6 頁 POWER DESIGN COMPANY LIMITED 10F., NO.105, SEC. 3, BEIXIN RD., XINDIAN DIST. NEW TAIPEI CITY 145, TAIWAN (R.O.C.) PACKING LIST No. KH-7789 Date: MARCH 15, 2020 PACKING LIST of AS FOLLOWS MARKS & NOS. For account and risk of Messrs. X Sailing on or about MARCH 15, 2020 Per S.S. EVER LUCKY V. 037E From X To NEW YORK Packing No. Description Quantity Net Weight (KGS) Gross Weight (KGS) Measurement (CBM) X @9.0 135.0 @8.5 68.0 @8.2 65.6 X @10.5 157.5 @9.8 78.4 @9.2 73.6 X SHIPPING ORDER Shipper: POWER DESIGN CO., LTD. 10F., NO.105, SEC. 3, BEIXIN RD. XINDIAN DIST., NEW TAIPEI CITY 145 TAIWAN (R.O.C.) Please receive for shipment the under mentioned goods subject to your published regulations and conditions S/O NO. Consignee: ○ 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 EVER LUCKY Voy. No. 037E Final destination (On Merchant’s Account And Risk) Place of Receipt Port of Loading KEELUNG Freight to be: ○ 14□ Prepaid □ Collect Port of Discharge NEW YORK 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 309.5 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 ISSUING BANK: X L/C NO. X DATED X COUNTRY OF ORIGIN:TAIWAN X X X SAY TOTAL X CARTONS ONLY ISSUING BANK: X L/C NO. X DATED X ○ ○ X ○ ○

參考解答

  • 製單共同欄位：applicant=EDISON GLOBAL CO., LTD. 135 WEST 30TH ST., NEW YORK, NY 10001, U.S.A.；beneficiary=POWER DESIGN CO., LTD. 10F., NO.105, SEC. 3, BEIXIN RD., XINDIAN DIST., NEW TAIPEI CITY 145,；latest_shipment=200315。