民國107年 第2梯次 20000 國貿業務丙級 術科考古題與答案

民國107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. Campbell: On April 25 we placed our order No. AR311 __ scarves and handkerchiefs. In your acknowledgement of our order you stated that the goods would be shipped within two weeks, and we are therefore much surprised that we have had no __ yet. When we sent you our order, we pointed out that __ delivery was most essential. This __ places us in an awkward position as we assured our own customers that the articles would be available in mid-June. We must ask you to fulfill the order immediately; otherwise, we will have no choice __ to cancel it and obtain the accessories elsewhere. Regards, Robert Chen (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. 本公司為提供優質辦公室設備的製造商。 We are ____ of high quality office ____ . 2. 隨函附上1,530.75 美元的支票,支付編號A531 發票帳款。 We ____ our check ____ $1,530.75 in payment of your invoice number A531. 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. 若您能寄一些材料的樣品過來,我們將感激不盡。 It would be ____ if you could send some samples of the ____ . 5. 這些餐盤的包裝表面看起來完好無缺。 The ____ ____ the dinner plates appeared to be in good condition. 答案代號 答案語群 A delay B regular C as D but E shipment advice F shipping instructions G of H for I prompt J postpone ◎姓名及准考證號 碼書寫請由左至 右橫書填寫 ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ 20000-107302 國貿業務丙級試題6-2

參考解答

  • （一）語群選填：○1 G of；○2 C as；○3 H for
  • （二）填空題參考完整句：
  • 1. 請依正式商業英文翻譯：本公司為提供優質辦公室設備的製造商。
  • 2. 請依正式商業英文翻譯：隨函附上1,530.75美元的支票,支付編號A531發票帳款。
  • 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. It would be appreciated if you could send some samples of the material.
  • 5. 請依正式商業英文翻譯：這些餐盤的包裝表面看起來完好無缺。

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 6 SETS/CTN 20 PCS/CTN 包裝尺寸 18 × 20 × 26 56 cm X 48 cm X 42 cm 採購成本 TWD480/SET TWD120/PC 運費資料: 運 費 併櫃(CFS) 20 呎整櫃 40 呎整櫃 USD80 USD1,100 USD1,800 最低裝運量 1 CBM 25 CBM 50 CBM 其他報價資料: 匯率:USD1= TWD29.80 利潤率: 15% 保險費率: ICC(A) 0.10%、罷工險 0.02% 業務費率: 6% 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, CIFC 以CFR, 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CFT 數 ○ CFT 2. 每箱CBM 數 ○ CBM 3. 每SET 運費 ○ USD/SET 4. FOB 報價 ○ USD/SET 5. CIFC5 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PC 運費 ○ USD/PC 9. CFRC5 報價 ○ USD/PC 10. CIF 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. 墊 付 押 匯 款 項 × 16. 7. ○ × 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 出 口 報 關 11. 12. × 18.寄單求償 19. 單 據 到 達 通 知 指定地點 13.裝船 23. ○ 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. × 20. × 9. × 2. 詢價、報價、還價 3. 接受並確認 受 確 × 5.開發、交付信用狀 4. ○ 貿易流程圖 20000-107302 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---------------------------------------------- Priority : Normal Swift Output : FIN710 ADV OF THIRD BANKS DOC CREDIT Sender : HONG KONG AND SHANGHAI BANKING CORP. LTD., HONG KONG (HSBC, HONG KONG) (HSBCHKXXXXX) Receiver : SHANGHAI COMMERCIAL BANK LTD., HK (SCBKHKXXXXX) ---------------------------------------------------Message Text ------------------------------------------------- : Sequence of Total 1/1 40A : Form of Documentary Credit IRREVOCABLE TRANSFERABLE : Documentary Credit Number DCBHKH-805111 31C : Date of Issue 180309 40E : Applicable Rules UCP LATEST VERSION 31D : Date and Place of Expiry 180601 IN COUNTRY OF BENEFICIARY 52D : Issuing Bank HSBC BANK USA N.A., NEW YORK, USA : Applicant EINSTEIN CO., LTD. 250 COCHITUATE RD., FRAMINGHAM, MA 01701, USA : Beneficiary FREEDMAN CO., LTD. RM.305, 3 FL.,18 CANTON RD., TSIM SHA TSUI KOWLOON, HONG KONG 32B : Currency Code, Amount USD30,000.00 39A : Positive/Negative Tolerance 02/00 41D : Available with.....by..... ANY BANK BY NEGOTIATION 42C : Drafts at 30 DAYS AFTER SIGHT FOR FULL INVOICE VALUE 42D : Drawee HSBC, HONG KONG 43P : Partial Shipments NOT ALLOWED 43T : Transshipment ALLOWED 44A : PLACE OF TAKING IN CHARGE/DISPATCH FROM/PLACE OF RECEIPT CHINA 44B : PLACE OF FINAL DESTINATION/ FOR TRANSPORTATION TO/PLACE OF DELIVERY UNITED STATES OF AMERICA 44C Latest Date of Shipment 180522 45A : Description of Goods and/or Services 2,000 PAIRS OF LADIES FOOTWEAR AS PER P/O NUMBER E123 FCA CHINA 46A : Documents Required 1. SIGNED COMMERCIAL INVOICE IN TRIPLICATE INDICATING THE CREDIT NUMBER AND P/O NUMBER 2. DAMCO (FORWARDER) ORIGINAL OR PHOTOCOPY OF THE ORIGINAL FORWARDERS CARGO RECEIPT(FCR) MARKED FREIGHT COLLECT CONSIGNED TO APPLICANT EVIDENCING RECEIPT OF MERCHANDISE AND THE FORWARDERS CARGO RECEIPT NOTIFY PARTY EXPEDITORS INTERNATIONAL (1234 WEST CENTURY BLVD., SUITE 200, LOS ANGELES, CA 90045, USA) 3. PACKING LIST IN TRIPLICATE 47A : Additional Conditions 1. THE CREDIT IS TRANSFERABLE WITH SCBKHKXXXXX. HOWEVER, THIS CREDIT MAY NOT BE TRANSFERRED TO ANY FOREIGN ENTITY WHICH HAS BEEN IN VIOLATION OF THE U.S. LAWS (U.S.C.1592 OR 1592A) 2. DATE CARGO RECEIVED ON FREIGHT FORWARDERS CARGO RECEIPT WILL BE CONSIDERED THE SHIPMENT DATE 3. ALL DOCUMENTS SHOULD BE ISSUED IN ENGLISH 4.THIRD PARTY DOCUMENTS ARE PERMITTED, BUT NOT INCLUDING THE DRAFT 5. A DISCREPANCY FEE FOR USD75.00 WILL BE DEDUCTED FROM THE PAYMENT FOR EACH SET OF DOCUMENTS CONTAINING DISCREPANCIES 71B : Charges ALL BANKING CHARGES OUTSIDE THE UNITED STATES OF AMERICA ARE FOR ACCOUNT OF BENEFICIARY : Period for Presentation DOCUMENTS MUST BE PRESENTED WITHIN 14 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT : Confirmation Instructions WITHOUT : Instructions to Paying/Accepting/Negotiating Bank +DOCUMENTS MUST BE SENT TO PAYING BANK (HSBC, HONG KONG) BY COURIER SERVICE IN ONE COVER +THIS CREDIT IS PAYABLE AT MATURITY AFTER RECEIPT OF DOCUMENTS COMPLYING WITH THE TERMS OF THIS CREDIT AT THE COUNTER OF PAYING BANK ------------------------------------------------Message Trailer---------------------------------------------------- 20000-107302 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：SHANGHAI COMMERCIAL BANK LTD., HK；提示單據期限：裝運日後 14 天內，且不得超過 180601 IN 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：否。
  • 製單共同欄位：credit_no=DCBHKH-805111；issue_date=180309；applicant=EINSTEIN CO., LTD. 250 COCHITUATE RD., FRAMINGHAM, MA 01701, USA；beneficiary=52D；latest_shipment=180522。

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。下列為信用狀 部分內容: : Documentary Credit Number NE-173456 31C : Date of Issue 171124 31D : Date and Place of Expiry 180122 IN THE BENEFICIARYS COUNTRY 52D Issuing Bank NEDBANK LTD. : Applicant BEAUTY INTERNATIONAL (PTY) LTD. 50 JOHNSTONE RD., MAYDON WHARF, DURBAN SOUTH AFRICA 4052, SOUTH AFRICA : Beneficiary LUCKY ENTERPRISE CO., LTD. 10 FL., NO. 100, SEC. 3, TAIWAN BLVD., TAICHUNG CITY, TAIWAN, R.O.C. 32B : Currency Code, Amount USD26,100.00 41D : Available with...by... ANY BANK BY NEGOTIATION 42C : Drafts at 60 DAYS AFTER BILL OF LADING DATE FOR 100 PCT OF INVOICE VALUE 42A : Drawee ISSUING BANK 44E : Port of Loading/Airport of Departure ANY TAIWANESE PORT 44F : Port of Discharge/Airport of Destination DURBAN 44C : LATEST DATE OF SHIPMENT 180115 45A : Description of Goods and/or Services GOLF BAGS GB-N1 240 PCS USD60.00/PC GB-G2 180 PCS USD65.00/PC CFR DURBAN INCOTERMS 2010 46A : Documents Required 1. SIGNED COMMERCIAL INVOICE IN TRIPLICATE STATING THE GOODS ARE OF TAIWAN ORIGIN 2. FULL SET CLEAN ON BOARD BILLS OF LADING MARKED FREIGHT PREPAID CONSIGNED TO ORDER OF SHIPPER AND BLANK ENDORSED NOTIFY APPLICANT 3. PACKING LIST IN DUPLICATE SHOWING NET WEIGHT, GROSS WEIGHT AND MEASUREMENT 47A : Additional Conditions 1. COMMERCIAL INVOICE AND PACKING LIST MUST SHOW ORDER NO. BI-171103 2. SHIPPING MARK: BI (IN REC) C/NO.:1-UP 工廠出貨明細資料: BILL OF EXCHANGE DRAFT NO. LE-170095 FOR XXX DATED: XXX AT 60 DAYS AFTER B/L DATE 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 VALUE RECEIVED DRAWN UNDER LETTER OF CREDIT NO. NE-173456 DATED: NOV. 24, 2017 ISSUED BY XXX B/L DATE: LUCKY ENTERPRISE CO., LTD. TO Vanessa Chou 貨號 GB-N1 GB-G2 包裝方式 3 PCS/CTN 3 PCS/CTN 每箱重量 NW: 9.00 KGS;GW: 12.00 KGS NW: 10.50 KGS;GW:14.00 KGS 每箱尺寸 40 cm × 40 cm × 100 cm 40 cm × 45 cm × 100 cm 出貨數量 240 PCS 180 PCS ○ ○ ○ 20000-107302 國貿業務丙級試題6-5 LUCKY ENTERPRISE COMPANY LIMITED 10 FL., NO. 100, SEC. 3, TAIWAN BLVD. TAICHUNG CITY TAIWAN, R.O.C. INVOICE No. LE-170095 Date: JAN. 12, 2018 Invoice of 420 PCS OF GOLF BAGS For account and risk of Messrs Shipped Per S.S. EVER GAREND V.1862-085W Sailing on or about JAN. 12, 2018 Shipment From To XXX Marks & Nos. Description of Merchandise Quantity Unit Price Amount GOLF BAGS GB-N1 GB-G2 240 PCS 180 PCS XXX XXX 420 PCS vvvvvvv ORDER NO. BI-171103 LUCKY ENTERPRISE COMPANY LIMITED 10 FL., NO. 100, SEC. 3, TAIWAN BLVD. TAICHUNG CITY TAIWAN, R.O.C. PACKING LIST No. LE-170095 Date: JAN. 12, 2018 Packing List of 420 PCS OF GOLF BAGS MARKS & NOS. For account and risk of Messrs XXX XXX Shipped Per S.S. EVER GAREND V.1862-085W Sailing on or about JAN. 12, 2018 Shipment From XXX To XXX Packing No. Description of Goods Quantity Net Weight Gross Weight Measurement GOLF BAGS GB-N1 GB-G2 @3 PCS 240 PCS @3 PCS 180 PCS @9.00 KGS 720.00 KGS @10.50 KGS 630.00 KGS ○ XXX XXX XXX XXX XXX XXX vvvvvv vvvvvv vvvvvv vvvvvv vvvvvv ORDER NO. BI-171103 SAY TOTAL LUCKY ENTERPRISE CO., LTD. Vanessa Chou ○ ○ ○ SAY XXX THE GOODS ARE OF TAIWAN ORIGIN LUCKY ENTERPRISE CO., LTD. Vanessa Chou ○ ○ ○ 20000-107302 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 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)。 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) 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 GAREND Voy. No. 航次 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 GOLF BAGS XXX 櫃型/櫃數 ___X20/___X40 SERVICE REQUIRED □FCL/FCL □LCL/LCL □FCL/LCL □LCL/FCL SAY TOTAL XXX ○ ○ ○ ○ ○

參考解答

  • 製單共同欄位：credit_no=NE-173456；issue_date=171124；applicant=BEAUTY INTERNATIONAL；beneficiary=LUCKY ENTERPRISE CO., LTD. 10 FL., NO. 100, SEC. 3, TAIWAN BLVD., TAICHUNG CITY, TAIWAN, R.O.C.；loading=ANY TAIWANESE PORT；discharge=DURBAN；latest_shipment=180115。