民國108年 第2梯次 20000 國貿業務丙級 術科考古題與答案

民國108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. Trevor: In your reply to my email of Feb. 15, you promised that Invoice No. B213 would be by the end of February, yet we have not received your remittance or an explanation. Unless we hear from you within the next ten days, we will have no choice but to take other steps to recover the payment. Regards, Anita Chang ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Dear Ms. Chang: I am surprised to learn that you have not received payment for Invoice No. B213. We instructed our bank, Citibank, Westwood, to your account in Bank of Taiwan, Los Angeles, with the $3,130.75 some time ago. It is possible that your bank has not you yet. Could you please check this with Bank of Taiwan? If there are any problems, let me know, so that I can make here. Regards, Doug Trevor (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. 新機種要比舊的輕得多。 The new is much than the old one. 2. 倘若您能提供優惠的報價,我們就會經常下訂單。 Provided you can offer favorable quotations, we will orders with you. 3. 請退回受損的貨品,我們將免費替換。 Please return the goods. We will them free of charge. 4. 因裝船時間即將來臨,我們必須請您立即將信用狀及裝運指示傳真過來。 As the time of shipment is fast , we must ask you to fax the L/C and shipping immediately. 5. 本產品不僅品質優越而且價格公道。 This product is not only of the highest but also priced. 答案代號 答案語群 A advised B claims C credit D debit E expired F inquiries G made H noticed I overdue J settled ◎姓名及准考證號 碼書寫請由左至 右橫書填寫 ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ 20000-108302 國貿業務丙級試題6-2

參考解答

  • （二）填空題參考完整句：
  • 1. 請依正式商業英文翻譯：新機種要比舊的輕得多。
  • 2. If you can offer us a favorable quotation, we will place orders regularly.
  • 3. 請依正式商業英文翻譯：請退回受損的貨品,我們將免費替換。
  • 4. 請依正式商業英文翻譯：因裝船時間即將來臨,我們必須請您立即將信用狀及裝運指示傳真過來。
  • 5. 請依正式商業英文翻譯：本產品不僅品質優越而且價格公道。

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 整櫃與併櫃運量,核算相關運費與報價。 產品資料: 貨 號 A B 包裝方式 8 SETS/CTN 12 PCS/CTN 包裝尺寸 24 × 20 × 16 90 cm X 80 cm X 60 cm 採購成本 TWD360/SET TWD180/PC 運費資料: 運 費 併櫃(CFS) 20 呎整櫃(TEU) 40 呎整櫃(FEU) USD90 USD1,500 USD2,600 最低裝運量 1 CBM 25 CBM 50 CBM 其他報價資料: 匯率:USD1= TWD30.50 利潤率: 12% 保險費率: ICC(A) 0.15% ; CIF 金額加10%投保業務費率: 4% 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FOBC, CIFC 以FOB, 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(CFS)方式報價 題 目 答 案 單 位 1. 每箱CFT 數 ○ CFT 2. 每箱CBM 數 ○ CBM 3. 每SET 運費 ○ USD/SET 4. FOBC5 報價 ○ USD/SET 5. CIF 報價 ○ USD/SET 貨號B:40 呎整櫃(FEU)方式報價 題 目 答 案 單 位 6. 每箱CBM 數 ○ CBM 7. FEU 報價箱數 ○ CTNS 8. 每件運費 ○ USD/PC 9. CFR 報價 ○ USD/PC 10. CIFC5 報價 ○ USD/PC 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 ( 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 × 11. 12. × 18. 寄單求償 19. 單 據 到 達 通 知 指定地點 13.裝船 23. ○ 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. × 9′. × 21.提示提單(B/L) 8. ○ 20. × 9. × 2. × 3. ○ 受 確 5. 開發、交付信用狀 4. ○ 貿易流程圖 20000-108302 國貿業務丙級試題6-3

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 (本題為填空和選擇題,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 : BANQUE INDUSTRIELLE ET MOBILIERS PRIVEE (BIMPFRPPA XXX) Receiver : FIRST COMMERCIAL BANK, CHUNG KANG BRANCH (FCBKTWTPXXX) ---------------------------------------------------Message Text ------------------------------------------------- 40A : Form of Documentary Credit IRREVOCABLE : Documentary Credit Number BIMP194357 31C : Date of Issue 190517 40E : Applicable Rules UCP LATEST VERSION 31D : Date and Place of Expiry 190717 IN TAIWAN : Applicant GOOD PERFORMANCE SAS 123 REU DE STALINGRAD, 93310 LE PRE ST GERVAIS, FRANCE : Beneficiary LUCKY CO., LTD. 102, KEYA RD., DAYA DIST., TAICHUNG CITY 42881, TAIWAN 32B : Currency Code, Amount USD30,000.00 41D : Available with.....by..... ADVISING BANK BY NEGOTIATION 42C : Drafts at 30 DAYS FROM SHIPMENT DATE FOR 100% INVOICE VALUE 42D : Drawee US (BIMPFRPPA XXX) 43P : Partial Shipments NOT ALLOWED 43T : Transshipment ALLOWED 44E : Port of Loading/Airport of Departure TAOYUAN INTERNATIONAL AIRPORT, TAIWAN 44F : Port of Discharge/Airport of Destination CDG AIRPORT, PARIS, FRANCE 45A : Description of Goods and/or Services 5,000 PCS OF INTEGRATED CIRCUIT AS PER PROFORMA INVOICE NO. E228 CIP CDG AIRPORT 46A : Documents Required 1. COMMERCIAL INVOICE IN 3 COPIES INDICATING THE GOODS ARE OF TAIWAN ORIGIN. 2. PACKING LIST IN 3 COPIES. 3. AIR WAYBILL CONSIGNED TO US AND MARKED FREIGHT PREPAID. 4. INSURANCE POLICY FOR CIP VALUE PLUS 15 PCT, BLANK ENDORSED, SHOWING CLAIM PAYABLE AT DESTINATION AND COVERING THE INSTITUTE CARGO CLAUSES (AIR). 5. CERTIFICATE OF ORIGIN IN 2 COPIES ISSUED BY TAIWAN CHAMBER OF COMMERCE. 6. BENEFICIARYS CERTIFICATE CERTIFYING THAT ONE SET OF N/N SHIPPING DOCUMENTS HAVE BEEN SENT DIRECTLY TO THE APPLICANT WITHIN 2 DAYS AFTER SHIPMENT DATE BY COURIER SERVICE. 47A : Additional Conditions 1. ALL DOCUMENTS MUST INDICATE CREDIT NUMBER. 2. THE CREDIT IS TRANSFERABLE WITH ADVISING BANK. 3. DISCOUNT CHARGES ARE FOR ACCOUNT OF APPLICANT. 4. USD80.00 OR EQUIVALENT OF DISCREPANCY FEE PLUS RELATIVE CABLE CHARGES SHOULD BE DEDUCTED FROM THE PROCEEDS FOR EACH PRESENTATION OF DISCREPANT DOCS UNDER THIS L/C. : Confirmation Instructions WITHOUT : Instructions to Paying/Accepting/Negotiating Bank + ALL DOCUMENTS MUST BE FORWARDED TO US (ADDRESS:39 RUE DANJOU, 75008 PARIS, FRANCE) IN ONE LOT BY COURIER SERVICE. ------------------------------------------------Message Trailer---------------------------------------------------- 20000-108302 國貿業務丙級試題6-4

參考解答

  • 信用狀基本分析：通知銀行：FIRST COMMERCIAL BANK, CHUNG KANG BRANCH；提示單據期限：裝運日後 21 天內，且不得超過 190717 IN TAIWAN；信用狀種類：Negotiation Credit；付款性質：Usance Credit。
  • 裝運與保險：分批裝運：否；保險條款：INSTITUTE CARGO CLAUSES (AIR)；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=BIMP194357；issue_date=190517；applicant=GOOD PERFORMANCE SAS 123 REU DE STALINGRAD, 93310 LE PRE ST GERVAIS, FRANCE；beneficiary=LUCKY CO., LTD. 102, KEYA RD., DAYA DIST., TAICHUNG CITY 42881, TAIWAN；loading=TAOYUAN INTERNATIONAL AIRPORT；discharge=CDG AIRPORT。

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。 : Documentary Credit Number ANB-A019-168 31C : Date of Issue 190625 31D : Date and Place of Expiry 190826 TAIWAN 52D Issuing Bank ARAB NATIONAL BANK(SWIFT CODE: ARNBSARIXXX) : Applicant ARABIAN TRADING CO., LTD. P.O. BOX 5766, RIYADH, SAUDI ARABIA : Beneficiary SPORT MANUFACTURING CO., LTD. NO. 1100, SEC. 2, HUANZHONG E. RD., BEITUN DIST., TAICHUNG CITY TAIWAN 32B : Currency Code, Amount USD32,400.00 41D : Available with...by... ANY BANK BY NEGOTIATION 42C : Drafts at 30 DAYS AFTER SIGHT FOR 90 PCT OF INVOICE VALUE 42A : Drawee ISSUING BANK 43P : Partial Shipments NOT ALLOWED 43T : Transshipment ALLOWED 44E : Port of Loading/Airport of Departure ANY PORT IN TAIWAN 44F : Port of Discharge/Airport of Destination DAMMAM, SAUDI ARABIA 44C : LATEST DATE OF SHIPMENT 190812 45A : Description of Goods and/or Services 50 SETS OF ELECTRONIC TREADMILL AS PER ORDER NO. AT-1228 PETL-3 30 SETS USD700.00/SET PETL-4 20 SETS USD750.00/SET CIF DAMMAM INCOTERMS 2010 46A : Documents Required 1. SIGNED COMMERCIAL INVOICE IN 3 COPIES SHOWING GOODS TO BE OF TAIWAN ORIGIN 2. FULL SET CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER OF ISSUING BANK MARKED FREIGHT PREPAID AND NOTIFY APPLICANT 3. PACKING LIST IN 3 COPIES SHOWING NET WEIGHT, GROSS WEIGHT AND MEASUREMENT 47A : Additional Conditions 1. ALL DOCUMENTS MUST BEAR CREDIT NUMBER 2. COMMERCIAL INVOICE, PACKING LIST, AND B/L MUST SHOW ORDER NUMBER 3. SHIPPING MARK: AT (IN SQR)/C/NO.:1-UP 工廠出貨明細資料: 貨號 PETL-3 PETL-4 包裝方式 1 SET/CRATE 1 SET/CRATE 每箱重量 NW: 85.00 KG;GW: 95.00 KG NW: 90.00 KG;GW:100.00 KG 每箱尺寸 18 CFT 20 CFT 出貨數量 30 SETS 20 SETS BILL OF EXCHANGE DRAFT NO. SM-190015 FOR ○ DATED: XXX AT ○ 2 SIGHT OF THIS FIRST OF EXCHANGE (SECOND OF THE SAME TENOR AND DATE BEING UNPAID) PAY TO THE ORDER OF BANK OF TAIWAN THE SUM OF XXX VALUE RECEIVED DRAWN UNDER LETTER OF CREDIT NO. ANB-A019-168 DATED: JUNE 25, 2019 ISSUED BY XXX SPORT MANUFACTURING CO., LTD. TO Jane Wu ○ 20000-108302 國貿業務丙級試題6-5 SPORT MANUFACTURING CO., LTD. NO. 1100, SEC. 2, HUANZHONG E. RD. BEITUN DIST., TAICHUNG CITY TAIWAN INVOICE No. SM-190015 Date: AUG. 6, 2019 Invoice of 50 SETS OF ELECTRONIC TREADMILL For account and risk of Messrs ○ Shipped Per S.S. XXX Sailing on or about AUG. 6, 2019 Shipment From ○ To XXX Marks & Nos. Description of Merchandise Quantity Unit Price Amount ELECTRONIC TREADMILL AS PER ORDER NO. AT-1228 ○ X PETL-3 PETL-4 USD700.00/SET USD750.00/SET XXX XXX vvvvvvv ○ vvvvvvv SPORT MANUFACTURING CO., LTD. NO. 1100, SEC. 2, HUANZHONG E. RD. BEITUN DIST., TAICHUNG CITY TAIWAN PACKING LIST No. SM-190015 Date: AUG. 6, 2019 Packing List of 50 SETS OF ELECTRONIC TREADMILL MARKS & NOS. For account and risk of Messrs XXX XXX ○ Shipped Per S.S. XXX Sailing on or about AUG. 6, 2019 Shipment From XXX To XXX Packing No. Description of Goods Quantity Net Weight Gross Weight Measurement ELECTRONIC TREADMILL 1-30 31-50 PETL-3 PETL-4 @1 SET 30 SETS @1 SET 20 SETS XXX @95.00 KGS XXX KGS @100.00 KGS XXX KGS @0.510 CBM XXX CBM @0.566 CBM XXX CBM XXX 50 SETS XXX ○ XXX CBM vvvvvv vvvvvvvv vvvvvv vvvvvv vvvvvvvvv SPORT MANUFACTURING CO., LTD. Jane Wu SPORT MANUFACTURING CO., LTD. Jane Wu ○ ORDER NO. AT-1228 XXX XXX SAY TOTAL XXX CREDIT NO. ANB-A019-168 GOODS TO BE OF TAIWAN ORIGIN SAY TOTAL ○ 20000-108302 國貿業務丙級試題6-6 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 NOTES: 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 抵本公司。 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) XXX 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 XXX Voy. No. 航次 XXX Place of Receipt 收貨地 Port of Loading 裝貨港 TAICHUNG Freight to be: 付費方式:  Prepaid 預付  Collect 到付 Port of Discharge 卸貨港 ○ 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 (CBM) XXX XXX SAY TOTAL XXX 櫃型/櫃數 1 X20/ X40 SERVICE REQUIRED FCL/FCL □LCL/LCL □FCL/LCL □LCL/FCL CREDIT NO. ANB-A019-168 ORDER NO. AT-1228 ELECTRONIC TREADMILL ○ XXX

參考解答

  • 製單共同欄位：credit_no=ANB-A019-168；issue_date=190625；applicant=ARABIAN TRADING CO., LTD. P.O. BOX 5766, RIYADH, SAUDI ARABIA；beneficiary=SPORT MANUFACTURING CO., LTD. NO. 1100, SEC. 2, HUANZHONG E. RD., BEITUN DIST., TAICHUNG CITY；loading=ANY PORT IN TAIWAN；discharge=DAMMAM；latest_shipment=190812。