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)
答案代號
答案語群
A
affordable
B
manufacturer
C
provide
D
trading company
E
expand
F
procure
G
advise
H
transit
I
regular
J
transact
Dear Sirs,
We have obtained your name from Exportpages. We are an established in Taiwan,
specializing in high-end kitchenware. As we are looking to our business across
China, we are searching for a reliable supplier and a long-time business partner.
Could you send us your latest catalogue and price list? Also, would you kindly
us of your payment terms, lead time, and discounts for purchases?
In view of China's booming economy, we would expect to a substantial volume
of business provided your prices are competitive and your terms favorable.
We look forward to hearing from you soon.
Sincerely,
Bill Kuo
(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 receiving your
latest catalog and export price list.
2. 貨到時少了三箱。
Three cases in the consignment were on .
3. 請盡快開立相關信用狀,以便我方可以安排裝運,不致耽擱。
Please open the relative L/C as soon as so we can arrange shipment without
.
4. 為了成交,我方願意在價格上有一點彈性。
In order to the sale, we are willing to be a little on the price.
5. 除了上述的同業折扣外,我們還會給初次訂購九七折特別優待。
In to the trade discount stated, we would allow you a special first-order
discount of .
◎姓名及准考證號
碼書寫請由左至
右橫書填寫
○
○
○
○
○
○
○
○
○
○
○
○
○
○
○
20000-107301 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：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。
- 2. 請依正式商業英文翻譯：貨到時少了三箱。
- 3. Please open the relevant letter of credit as soon as possible so that we can arrange shipment without delay.
- 4. 請依正式商業英文翻譯：為了成交,我方願意在價格上有一點彈性。
- 5. 請依正式商業英文翻譯：除了上述的同業折扣外,我們還會給初次訂購九七折特別優待。
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。
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
12 PCS/CTN
15 SETS/CTN
包裝尺寸
25×18×16
48x40x40(cm)
採購成本
TWD320/PC
TWD250/SET
運費資料:
運
費
併櫃(CFS)
20 呎整櫃
40 呎整櫃
USD90
USD1,500
USD2,400
最低裝運量
1 CBM
25 CBM
50 CBM
其他報價資料:
匯率:USD1= TWD30.37
利潤率:12 %
保險費率:0.35% ,投保120%
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CIFC 以CIF、CFRC 以CFR 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:20 呎整櫃方式報價
題
目
答
案
單
位
1.每箱才數
CFT
2.每箱CBM 數
CBM
3.20 呎櫃報價數量
PCS
4.CFR 報價
USD/PC
5.CIFC3 報價
USD/PC
貨號B: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.FOB 報價
USD/SET
9. CFRC4 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
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
11.
12.
×
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.提示提單(B/L)
8. ○
20.
×
9.○
2. ○
3. ×
受
確
×
5.開發、交付信用狀
海關
出
口
報
關
×
貿易流程圖
20000-107301 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。
四、商業信用狀分析(本題為填空題,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
:BANK OF TAIWAN CHUNGLUN BRANCH
Receiver
:BANK OF TAIWAN GUANGZHOU BRANCH
-----------------------------------------Message Text -------------------------------------------------
:40A :Form of Documentary Credit
IRREVOCABLE AND TRANSFERABLE
:20 :Documentary Credit Number
DC00045127
:31C :Date of Issue
171223
:40E :Applicable Rules
UCP LATEST VERSION
:31D :Date and Place of Expiry
180323 IN THE COUNTRY OF BENEFICIARY
:50 :Applicant
MAYFULL CO., LTD.
8F., NO.52, SEC. 1, BADE RD., ZHONGZHENG DIST.
TAIPEI CITY 100, TAIWAN (R.O.C.)
:59 :Beneficiary
GENERAL LIGHT ELECTRICAL APPLIANCES CO., LTD.
3F., NO.11, DEZHENG SOUTH ROAD, GUANGZHOU, CHINA
:32B :Currency Code, Amount
USD38,400.00
:41D :Available with . . . by . . .
ANY BANK BY NEGOTIATION
:42C :Drafts at
AT 60 DAYS AFTER SIGHT FOR 100% INVOICE VALUE
:42A :Drawee
ISSUING BANK
:43P :Partial Shipments
ALLOWED
:43T :Transshipment
PROHIBITED
:44E :Port of Loading
GUANGZHOU PORT, CHINA
:44F :Port of Discharge
KEELUNG PORT, TAIWAN
:44C :Latest Date of Shipment
180310
:45A :Description of Goods and/or Services
12,000 PCS TUNGSTEN HALOGEN LAMPS W600
AS PER SALES CONFIRMATION NO. HF1456 DATED NOV. 22, 2017
PRICE:USD3.20/PC CFR KEELUNG PORT, TAIWAN
CCC CODE:8539.21.00.00-9
:46A :Documents Required
1. SIGNED INVOICE IN 2 ORIGINALS AND 3 COPIES INDICATING THIS CREDIT
NUMBER.
2. PACKING LIST IN 2 ORIGINALS AND 3 COPIES SHOWING ITEM CODE AS PER
HARMONIZED SYSTEM.
3. 2/3 SET OF ORIGINAL CLEAN ON BOARD BILL OF LADING MADE OUT TO THE
ORDER OF SHIPPER AND BLANK ENDORSED MARKED FREIGHT PREPAID,
NOTIFY APPLICANT.
4. BENEFICIARY'S CERTIFICATE STATING THAT ONE ORIGINAL B/L AND ONE
SET OF NON-NEGOTIABLE SHIPPING DOCUMENTS HAVE BEEN SENT
DIRECTLY TO THE APPLICANT WITHIN 24 HOURS AFTER SHIPMENT BY AIR
COURIER.
5. PRE-SHIPMENT INSPECTION CERTIFICATE TO BE ISSUED BY SGS-CSTC
STANDARDS TECHNICAL SERVICES CO., LTD. GUANGZHOU BRANCH
REGARDING THE GOODS OF QUANTITY, QUALITY, SPECIFICATION AND
MANUFACTURING YEAR.
:47A :Additional Conditions
1. SHORT FORM BILL OF LADING/ BLANK BACK BILL OF LADING, CHARTER
PARTY BILL OF LADING ARE NOT ACCEPTABLE.
2. INSURANCE ARRANGED BY APPLICANT.
3. THIS L/C IS TRANSFERABLE BY THE ADVISING BANK.
4. NEGOTIATION AGAINST DISCREPANT DOCUMENTS MUST NOT BE MADE
UNDER RESERVE WITHOUT OUR PRIOR APPROVAL.
5. ADDITIONS, CORRECTIONS, ERASURES, AMENDMENTS MUST BE DULY
STAMPED BY THE PARTY/AUTHORITY ISSUING THE DOCUMENT IN
QUESTION.
6. USD90.00 (OR EQUIVALENT) WILL BE DEDUCTED AT PAYMENT FOR EACH
PRESENTATION OF DISCREPANT DOCUMENTS UNDER THIS CREDIT.
:71B :Charges
ALL BANKING CHARGES OUTSIDE TAIWAN ARE FOR ACCOUNT OF BENEFICIARY.
: 49 :CONFIRMATION INSTRUCTIONS
MAY ADD
: 78 :Instructions to Pay/Acc/Neg Bank
ALL DOCUMENTS MUST BE FORWARDED TO US (ADDRESS: NO.184, SEC. 5,
NANJING E. RD., SONGSHAN DIST., TAIPEI CITY 105, TAIWAN (R.O.C.) BY
COURIER SERVICE IN ONE LOT.
20000-107301 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：BANK OF TAIWAN GUANGZHOU BRANCH；提示單據期限：裝運日後 21 天內，且不得超過 180323 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。
- 製單共同欄位：credit_no=DC00045127；issue_date=171223；applicant=MAYFULL CO., LTD. 8F., NO.52, SEC. 1, BADE RD., ZHONGZHENG DIST.；beneficiary=GENERAL LIGHT ELECTRICAL APPLIANCES CO., LTD. 3F., NO.11, DEZHENG SOUTH ROAD, GUANGZHOU, CHINA；latest_shipment=180310。
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:
------------------------------------------------------Message Header---------------------------------------------------
Swift Output : FIN 700 Issue of a Documentary Credit
Sender
: KCB BRUSSELS ORBAN
RUE DE LA SCIENCE 25, 1040 BRUSSEL, BELGIUM
Receiver
: HUA NAN COMMERCIAL BANK, LTD., NORTH NANGANG BRANCH.
2F-10 NO.3, PARK ST., NANGANG DIST., TAIPEI CITY 115, TAIWAN (R.O.C.)
----------------------------------------------------- Message Text--------------------------------------------------------
: Applicant
BRUSSELS LACES AND GIFTS SERV. SA.
RUE DE LUSAMBO 21/28, 1190 BRUSSEL, BELGIUM
: Beneficiary
PLUSTEX CO., LTD.
NO.145, PARK ST., NANGANG DIST., TAIPEI CITY 115, TAIWAN (R.O.C.)
32B : Currency Code, Amount
USD21,200.00
39A : Percentage Credit Amount Tolerance
05/05
42C : Drafts at......
AT 60 DAYS AFTER B/L DATE FOR FULL INVOICE VALUE
42A : Drawee
ISSUING BANK
43P : Partial Shipments
ALLOWED
43T : Transshipment
ALLOWED
44E : Port of Loading
ANY PORT IN CHINA
44F : Port of Discharge
ANY PORT IN BELGIUM
44C : Latest Date of Shipment
180329
45A : Description of Goods
HUCK BOBTAIL
BOM-T20-12GA 4,000PCS @USD2.80
BOM-A20-12GA 4,000PCS @USD2.50
AS PER ORDER NO.4529 CIF ANY PORT IN BELGIUM INCOTERMS 2010
SHIPPING MARK:PUE (IN DIA) /C/NO:1-UP
46A : Documents Required
1. MANUALLY SIGNED COMMERCIAL INVOICE IN TRIPLICATE.
2. PACKING LIST IN TRIPLICATE.
3. FULL SET CLEAN SHIPPED ON BOARD MULTIMODAL TRANSPORT BILLS OF
LADING MADE OUT TO OUR ORDER INDICATING SANYEI CO. LTD. AS SHIPPER
AND NOTIFYING APPLICANT AND US GIVING FULL NAME AND ADDRESS.
4. INSURANCE POLICY/CERTIFICATE IN NEGOTIABLE FORM AND BLANK
ENDORSED COVERING ICC(B) FOR 110 PCT INVOICE VALUE SHOWING CLAIM
PAYABLE AT BRUSSEL, BELGIUM.
47A : Additional Conditions
1. ALL SHIPPING DOCUMENTS MUST BE STATED L/C NO. AND DATE AND ISSUING
BANK NAME.
2. COMMERCIAL INVOICE AND PACKING LIST MUST INDICATE COUNTRY OF
ORIGIN.
3. FIVE PERCENT MORE OR LESS IN QUANTITY IS ALLOWED.
工廠出貨明細資料:
型號
BOM-T20-12GA
BOM-A20-12GA
包裝方式
50 PCS/CTN
40 PCS/CTN
每箱重量
NW: 4 KGS;
GW: 5 KGS
NW: 8.5 KGS;
GW: 10 KGS
每箱尺寸
48×30×30 (cm)
20”×16”×16”
出貨數量
4,200 PCS
4,200 PCS
20000-107301 國貿業務丙級試題6-5
BILL OF EXCHANGE
Draft No. HB-4256 TAIWAN, MARCH 20, 2018
For
At sight of this FIRST of Exchange (Second of the same tenor and date
being unpaid)
Pay to the order of HUA NAN COMMERCIAL BANK, LTD.
The sum of
Drawn under
credit No. KCB-4265389 Dated DEC. 20, 2017
To
PLUSTEX COMPANY LIMITED
NO.145, PARK ST., NANGANG DIST.
TAIPEI CITY 115, TAIWAN (R.O.C.)
INVOICE
No HB-4256 Date: MARCH 20, 2018
INVOICE of AS FOLLOWS
For account and risk of Messrs. BRUSSELS LACES AND GIFTS SERV. SA.
RUE DE LUSAMBO 21/28, 1190 BRUSSEL, BELGIUM
Sailing on or about MARCH 20, 2018 Per S.S.
From SHANGHAI To
Marks & Nos.
Description of Goods
Quantity
Unit Price
Amount
X
X
X
X
X
○
PLUSTEX CO., LTD.
X X X
SAY TOTAL X
DRAWN UNDER X
COUNTRY OF ORIGIN: CHINA
○
○
○
○
X
○
○
PLUSTEX CO., LTD.
X X X
20000-107301 國貿業務丙級試題6-6
PLUSTEX COMPANY LIMITED
NO.145, PARK ST., NANGANG DIST.
TAIPEI CITY 115, TAIWAN (R.O.C.)
PACKING LIST
No. HB-4256 Date: MARCH 20, 2018
PACKING LIST of AS FOLLOWS MARKS & NOS.
For account and risk of Messrs. X
Sailing on or about MARCH 20, 2018 Per S.S. X
From X To X
Packing
No.
Description
Quantity
Net Weight
(KGS)
Gross Weight
(KGS)
Measurement
(CBM)
X
@ 5.0
420.0
@10.0
1050.0
X
vvvvvvvvv
X
vvvvvvvvv
X
vvvvvvvvvv
X
vvvvvvvvv
Eco Transport Corporation SHIPPING ORDER
Shipper:
X
B/L Shipper:
○
Please receive for shipment the under
mentioned goods subject to your
published regulations and conditions
S/O NO.
Consignee:
○
ECO TRANSPORT CORPORATION
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
COSOT
Voy. No.
0023C
Final destination (On Merchant’s Account And Risk)
Place of Receipt
Port of Loading
X
Freight to be:
○
15 □ Prepaid □ Collect
Port of Discharge
ANTWERP
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
X
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 ○
DRAWN UNDER X
COUNTRY OF ORIGIN: X
.
TOTAL X
DRAWN UNDER X
○
X
○
@4.0
336.0
@8.5
892.5
○
PLUSTEX CO., LTD.
X X X
參考解答
- 製單共同欄位：applicant=BRUSSELS LACES AND GIFTS SERV. SA. RUE DE LUSAMBO 21；beneficiary=PLUSTEX CO., LTD. NO.145, PARK ST., NANGANG DIST., TAIPEI CITY 115, TAIWAN；latest_shipment=180329。