民國108年 第1梯次 20000 國貿業務丙級 術科考古題與答案

民國108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 Ms. Sun: Thank you for your inquiry our indoor cycling bicycles. Attached is sales literature including our catalog, price list, specification sheet and order form. We would like to draw your attention to the FW3 Bike, which was voted "Exercise Bike of the Year" by the Fitness Industry Association in Fitness magazine. This beautifully designed bike is our latest addition to the FW Series line of indoor bikes. It is a lightweight but solid and durable. Its adjustable seat, handlebars and level of resistance allow it to be customized to suit any rider. After studying our prices, you will understand why we are working at full capacity to the demand. We would advise you to order early as we all orders in strict rotation. Sincerely, Mark Thompson (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. 期盼很快接到您的音訊。 We look to from you soon. 2. 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. 3. 我們對延誤表示歉意,希望不會對貴公司造成不便。 We for the delay and trust it will not cause you . 4. 本公司為紡織品進口商,想與同行供應商取得聯繫。 We are importers in the trade and would like to get in with suppliers of this line. 5. 請調查此事,馬上送貨勿再耽擱。 Would you please look this matter and send our order without delay? 答案代號 答案語群 A best-selling B best-sold C containing D equipment E execute F make G meet H model I place J regarding ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ 20000-108301 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：期盼很快接到您的音訊。
  • 2. 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。
  • 3. 請依正式商業英文翻譯：我們對延誤表示歉意,希望不會對貴公司造成不便。
  • 4. 請依正式商業英文翻譯：本公司為紡織品進口商,想與同行供應商取得聯繫。
  • 5. 請依正式商業英文翻譯：請調查此事,馬上送貨勿再耽擱。

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A01 與貨號A02 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 A01 A02 包裝方式 15 PCS/CTN 18 PCS/CTN 包裝尺寸 32 × 24 × 20 80 cm X 60 cm X 50 cm 採購成本 TWD320/PC TWD240/PC 運費資料: 運 費 併櫃(CFS) 20 呎整櫃 40 呎整櫃 USD80 USD2,200 USD4,200 最低裝運量 1 CBM 25 CBM 50 CBM 其他報價資料: 匯率:USD1= TWD30.47 利潤率: 15% 保險費率: ICC(A) 0.12% ; 加2 成投保 業務費率: 8% 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A01:20 呎整櫃(TEU)方式報價 題 目 答 案 單 位 1. 每箱才數 ○ CFT 2. 每箱CBM 數 ○ CBM 3. TEU 報價數量 ○ PCS 4. 每PC 運費 ○ USD/PC 5. CFR 報價 ○ USD/PC 貨號A02:併櫃方式報價 題 目 答 案 單 位 6. 每箱CBM 數 ○ CBM 7. 每箱運費 ○ USD/CTN 8. 每PC 運費 ○ USD/PC 9. FOBC5 報價 ○ USD/PC 10. CIFC7 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. × 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. × 18.寄單求償 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.提示提單(B/L) 8. × 20. × 9. × 2. ○ 3. 接受並確認 受 確 5. ○ 4. 申 請 開 狀 貿易流程圖 20000-108301 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 : ASIA COMMERCIAL BANK LTD., TAN CHANH HIEP BRANCH Receiver : DBS BANK LTD., KAOHSIUNG BRANCH ---------------------------------------------------Message Text ------------------------------------------------- 40A : Form of Documentary Credit IRREVOCABLE : Documentary Credit Number AND 5468ILM254676 31C : Date of Issue 181018 40E : Applicable Rules UCP LATEST VERSION 31D : Date and Place of Expiry 181218 IN TAIWAN : Applicant DEE PONG TRADING CO., LTD. BLK. A, FL. 23, NO.896C, BEN VAN DON ST., WARD 6, DIST. 8 HO CHI MINH CITY, VIETNAM. : Beneficiary YU YUAN CO., LTD. NO.23, CHONGQING ST., SANMIN DIST., KAOHSIUNG CITY 807, TAIWAN. 32B : Currency Code, Amount USD37,324.80 39A : Positive/Negative Tolerance 02/00 41D : Available with.....by..... ADVISING BANK BY NEGOTIATION 42C : Drafts at 30 DAYS AFTER DATE FOR 100% INVOICE VALUE 42D : Drawee ASIA COMMERCIAL BANK LTD., TAN CHANH HIEP BRANCH 43P : Partial Shipments ALLOWED 43T : Transshipment ALLOWED 44E : Port of Loading/Airport of Departure ANY PORT IN TAIWAN 44F : Port of Discharge/Airport of Destination ANY PORT IN HO CHI MINH CITY, VIETNAM 44C Latest Date of Shipment 181130 45A : Description of Goods and/or Services + COMMODITY : N-BUTYL ACETATE (N-BAC) + QUANTITY : 34.56 M/T + ORIGIN : TAIWAN + TRADE TERM : CIF ANY PORT IN HO CHI MINH CITY, VIETNAM + PACKING : 180 KGS/DRUM 46A : Documents Required 1. SIGNED COMMERCIAL INVOICE IN 03 ORIGINALS. 2. SIGNED DETAILED PACKING LIST IN 03 ORIGINALS. 3. 2/3 SET OF ORIGINAL CLEAN SHIPPED ON BOARD MARINE/OCEAN BILLS OF LADING, MADE OUT TO OUR ORDER, AND NOTIFY APPLICANT. 4. INSURANCE POLICY OR CERTIFICATE IN FULL SET FOR NOT LESS THAN THE CIF VALUE PLUS 10PCT, BLANK ENDORSED, SHOWING CLAIM PAYABLE AT DESTINATION BY AN AGENT IN VIETNAM (WITH FULL NAME AND ADDRESS) AND COVERING RISKS UNDER THE INSTITUTE CARGO CLAUSES (A) SHOWING NUMBER OF ORIGINAL(S) ISSUED. 5. CERTIFICATE OF ORIGIN IN 01 ORIGINAL ISSUED BY TAIWAN CHAMBER OF COMMERCE. 6. BENEFICIARY'S CERTIFICATE IN ONE ORIGINAL CERTIFYING THAT 1/3 SET OF ORIGINAL B/L AND ONE SET OF N/N SHIPPING DOCUMENTS HAVE BEEN SENT DIRECTLY TO THE APPLICANT WITHIN 03 WORKING DAYS AFTER SHIPMENT DATE BY COURIER SERVICE. 47A : Additional Conditions 1. ALL DOCUMENTS INCLUDING DRAFTS MUST INDICATE L/C NUMBER. 2. COMMERCIAL INVOICE AND PACKING LIST ISSUED BY BENEFICIARY. 3. SHIPMENT DATE PRIOR TO L/C ISSUING DATE IS NOT ACCEPTABLE. 4. USD50.00 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. 5. SURRENDERED B/L INSTEAD OF ORIGINAL B/L ALSO ACCEPTABLE. 71B : Charges ALL BANKING CHARGES OUTSIDE VIETNAM AND REIMBURSING CHARGES ARE FOR BENEFICIARY'S ACCOUNT. 53D Reimbursing Bank CITI BANK, HO CHI MINH BRANCH : Confirmation Instructions PLEASE ADD YOUR CONFIRMATION, CONFIRMATION COST FOR BENEFICIARY'S ACCOUNT. : Instructions to Paying/Accepting/Negotiating Bank +DRAFT(S) AND ALL DOCUMENTS TO BE FORWARDED TO ASIA COMMERCIAL BANK, TAN CHANH HIEP BRANCH/ADD: GROUND AND 1ST FL. TO KY ST., TAN CHANH HIEP WARD, DIST. 12, HO CHI MINH CITY, VIETNAM, ATTN:TRADE FINANCE DEPT. IN TWO LOTS BY COURIER SERVICE +WE AUTHORIZE YOU TO CLAIM REIMBURSEMENT ON OUR ACCOUNT WITH CITI BANK, HO CHI MINH BRANCH. ------------------------------------------------Message Trailer---------------------------------------------------- 20000-108301 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：DBS BANK LTD., KAOHSIUNG BRANCH；提示單據期限：裝運日後 21 天內，且不得超過 181218 IN TAIWAN；信用狀種類：Negotiation Credit；付款性質：Usance Credit。
  • 裝運與保險：分批裝運：可。
  • 製單共同欄位：credit_no=AND；issue_date=181018；applicant=DEE PONG TRADING CO., LTD. BLK. A, FL. 23, NO.896C, BEN VAN DON ST., WARD 6, DIST. 8；beneficiary=YU YUAN CO., LTD. NO.23, CHONGQING ST., SANMIN DIST., KAOHSIUNG CITY 807, TAIWAN.；loading=ANY PORT IN TAIWAN；discharge=ANY PORT IN HO CHI MINH CITY；latest_shipment=181130。

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 S-024-3000753 31C : Date of Issue 180525 31D : Date and Place of Expiry 181125 COUNTERS OF NEGOTIATING BANK 52D Issuing Bank MUFG BANK CO., LTD. : Applicant SAKURA INTERNATIONAL CO., LTD. 6-98 KITA-ITAMI ITAMI-SHI HYOGO 889-0564 OSAKA, JAPAN : Beneficiary MINGLING ENTERPRISE CO., LTD. NO.87, FONG TIEN RD., FONG TIEN INDUSTRIAL PARK YUN-LIN COUNTY, TAIWAN 32B : Currency Code, Amount USD54,600.00 41D : Available with...by... ANY BANK BY NEGOTIATION 42C : Drafts at 90 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 44C : LATEST DATE OF SHIPMENT 181115 45A : Description of Goods and/or Services 2,520 SETS OF WOODEN HANDLES AS PER P/I NO. OK-0928 WH-23 1,200 SETS USD18.00/SET WS-37 1,320 SETS USD 25.00/SET CFR OSAKA SHIPPING MARK: SI (IN TRI) C/NO.:1-UP 46A : Documents Required 1. SIGNED COMMERCIAL INVOICE IN DUPLICATE SHOWING GOODS TO BE OF TAIWAN ORIGIN. 2. FULL SET CLEAN ON BOARD BILLS OF LADING CONSIGNED TO ORDER OF ISSUING BANK NOTIFY APPLICANT AND EVIDENCING THE GOODS HAVE BEEN SHIPPED BY FULL CONTAINER LOAD (CY/CY). 3. PACKING LIST IN DUPLICATE SHOWING NET WEIGHT, GROSS WEIGHT AND MEASUREMENT. 47A : Additional Conditions 1. ALL DOCUMENTS MUST BEAR L/C NUMBER 2. COMMERCIAL INVOICE, PACKING LIST, AND B/L MUST SHOW P/I NUMBER 3. SHIPPING MARK MUST SHOW NUMBER OF INVOICE. 工廠出貨明細資料: 貨號 WH-23 WS-37 包裝方式 24 SETS/CTN 22 PCS/CTN 每箱重量 NW: 13.50 KGS;GW: 14.00 KGS NW: 14.50 KGS;GW:15.00 KGS 每箱尺寸 65×68×88(cm) 25×27×35(inch) 出貨數量 720 SETS 704SETS BILL OF EXCHANGE DRAFT NO. AS-109634 FOR XXX DATED: XXX AT ○ 1 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 ○ 2 VALUE RECEIVED DRAWN UNDER LETTER OF CREDIT NO. S-024-3000753 DATED: ○ ISSUED BY XXX MINGLING ENTERPRISE CO., LTD. TO MUFG BANK CO., LTD. Allys Chru 20000-108301 國貿業務丙級試題6-5 MINGLING ENTERPRISE CO., LTD. NO.87, FONG TIEN RD., FONG TIEN IND. PARK YUN-LIN COUNTY TAIWAN INVOICE No. AS-109634 Date: NOV. 3, 2018 Invoice of ○ 4 OF WOODEN HANDLES For account and risk of Messrs X Shipped Per S.S. X Sailing on or about NOV. 3, 2018 Shipment From KAOHSIUNG To OSAKA Marks & Nos. Description of Merchandise Quantity Unit Price Amount WOODEN HANDLES AS PER P/I NO. OK-0928 CFR OSAKA X WH-23 WS-37 XXX XXX XXX vvvvvvv X vvvvvvv MINGLING ENTERPRISE CO., LTD. NO.87, FONG TIEN RD., FONG TIEN IND. PARK YUN-LIN COUNTY TAIWAN PACKING LIST No. AS-109634 Date: NOV. 3, 2018 Packing List of X MARKS & NOS. For account and risk of Messrs X X ○ Shipped Per S.S. ASIA IPSA V.S093 Sailing on or about NOV. 3, 2018 Shipment From KAOHSIUNG To OSAKA Packing No. Description of Goods Quantity Net Weight Gross Weight Measurement WOODEN HANDLES X WH-23 WS-37 ○ XXX XXX XXX XXX XXX XXX XXX ○ vvvvvv vvvvvv vvvvvv vvvvvv vvvvvv SAY TOTAL XXX ○ Adily Chen ○ L/C NO. S-024-3000753 ○ L/C NO. S-024-3000753 X XXX 20000-108301 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) 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.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 ○ Voy. No. 航次 X Place of Receipt 收貨地 Port of Loading 裝貨港 KAOHSIUNG 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 (CBM) XXX X SAID TO CONTAIN SHIPPER’S LOAD AND COUNT 櫃型/櫃數 1 X20/ X40 SERVICE REQUIRED □FCL/FCL □LCL/LCL □FCL/LCL □LCL/FCL L/C NO. S-024-3000753 ○ WOODEN HANDLES ○ XXX ○ XXX ○ SAY TOTAL XXX

參考解答

  • 製單共同欄位：credit_no=S-024-3000753；issue_date=180525；applicant=SAKURA INTERNATIONAL CO., LTD. 6-98 KITA-ITAMI ITAMI-SHI HYOGO 889-0564 OSAKA, JAPAN；beneficiary=MINGLING ENTERPRISE CO., LTD. NO.87, FONG TIEN RD., FONG TIEN INDUSTRIAL PARK；loading=ANY PORT IN TAIWAN；discharge=OSAKA；latest_shipment=181115。