民國106年 第2梯次 20000 國貿業務丙級 術科考古題與答案

民國106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,並將答案代號填和人答案紙,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) 3 following >| stcherware | supply trite Dear Mr. Hathaway, Thank you for your e-mail of May 18. We appreciate the interest you have shown in our new range of_© and are pleased to quoteas_@_: Extendable Dining Table $2,500 Coffee Table with Double Drawers $250 3-Drawer Mobile File Cabinet $145 The prices @_are CIF Seattle, and we are prepared to grant you a special discount of 15% if your order value is over $10,000 for one @.. As our_ © of these goods are limited, we suggest you place an order as soon as possible. Sincerely, Lisa Wu 20000-106302 國劉 | | | 二 S36 7 ares df en ee = 務職類丙級術科測試試題 | | (=) 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 77) | 1. 請立刻結清逾期的貨款。 Please © the ©® _ payments immediately. | 2. 我們已經報上最優惠的價格。 | We have © _ our most__ © prices. | ) 3. 貨物一裝運,我們就會以電郵告知。 | As © _ as shipment has been effected, we will © you by email. | 4. 本公司專門生產時尚和負擔得起的鞋。 | We _@ in fashionable and footwear. | 5. 就類似品質的貨品而言,我們的價格遠比競爭對手的價格低得多。 Our prices are considerably lower than those of our 人@ for goods of ® quality. 國貿業務丙級試題 6-1

參考解答

  • （二）填空題參考完整句：
  • 1. 請依正式商業英文翻譯：請立刻結清逾期的貨款。
  • 2. 請依正式商業英文翻譯：我們已經報上最優惠的價格。|。
  • 3. 請依正式商業英文翻譯：貨物一裝運,我們就會以電郵告知。|。
  • 4. We specialize in manufacturing fashionable and affordable shoes.
  • 5. You will find our quotation highly competitive for products of this quality.

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GO@@@之步驟名稱填和答案紙之答案欄內。 (本測試項目評分依公佈範例為準) 貿易流程圖 區圖 圖 Eo ,@ : ER 9, 投保並取 - & 許可得係險單據 2x ge [ot maaan | 簽審與 (CIF) aeetsn y (FOB CFR) y FT Het a 農船通知進品商 (台灣) : (美國) 訂貨 14, 交付提單(B/L) a - 22.發行小提單 驗貨 (D/0) n RH ate ae TXx 18 A 25,6) tam 4. 19. | 20. | 供應商 | 一一一 <a elx |# x I@| x 2 uty, }EeeeBL 7 ieee we [ofan |e # ® |x|@ |% & |x |x x 5 @ weet a (台灣) | (48) 20000-106302 EY

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 TH-796 與貨號 TH-850 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 : aBRT | re | ! 運費資料 : 與 | 運費|一代CFS) 20 過(TEU)整櫃 | 40 呎(FEU)整權 | | Rea | 其他報價資料 : 也USDEUROGt_EURrTWD3390 RET 15% , 保險費率: ICC(A)0.08% » RET I 0.015% 業務費率: 3.5% 注意事項: 1. 計算過程不需列出,直接填入數字答案。 2. 核算要求: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。 3. 含佣價計算方式:以所求報價條件本身為佣金計算基礎,如FOBC, CFRC 與 CIFC 分別為 FOB, CFR 與 CIF 基礎之含佣價。 貨號 TH-796:併櫃方式報價 世押CPT數| 0 [cr | | [人GB數 | @ low _—_| a goozqnume | @ |外Rpoz | cram | © |EuRpoz _| 貨號 TH-850:TEU 方式報價 7 TEU SRE 8 © BUNDLED IER 國貿業務丙級試題 6-2

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,並將正確答案填人。 Authentication Result: Correct with Current Key Instance Type and Transmission Original received from SWIFT Priority : Normal Swift Output : 700 ISSUE OF ADOCUMENTARY CREDIT Sender : HUA NAN COMMERCIAL BANK, LTD. Receiver : DEUTSCHE BANK AG 生EEKWMessag TOXt ----------nnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnn= 27 “: Sequence of Total 1/1 40A : Form of Documentary Credit IRREVOCABLE 20 “: Documentary Credit Number 6PH2-789356-201 31C : Date of Issue 170512 40E : Applicable Rules UCP LATEST VERSION 31D : Date and Place of Expiry 170720 50 “: Applicant NICE VILLAGE INDUSTRIAL CO., LTD. NO.789 SEC 5, CHUNG SHAN RD, LINKOU DIST, NEW TAIPEI CITY 244 TAIWAN, R.O.C. 59 “: Beneficiary GERMAN STARLING VALVE GMBH FRIEDRICHPLATZ 999A, 47495 RHEINBERG, GERMANY 32B : Currency Code, Amount EUR104,250.00 39B : Maximum Credit Amount NOT EXCEEDING 41A_ : Available with.....by..... ADVISING BANK BY DEFERRED PAYMENT 42P Deferred Payment Details 30 DAYS AFTER B/L DATE 43P : Partial Shipments PROHIBITED 43T : Transshipment PROHIBITED 44E ; Port of Loading/Airport of Departure HAMBURG, GERMANY 44F : Port of Discharge/Airport of Destination KEELUNG, TAIWAN 44C Latest Date of Shipment 170705 20000-106302 EZ | 45A : Description of Goods and/or Services | 150 PCS OF STARTING VALVE | 46A : Documents Required | 41. MANUALLY SIGNED COMMERCIAL INVOICE IN TRIPLICATE INDICATING L/C | NUMBER AND P/I NO.NV-170410 | 2. FULL SET(3/3) OF CLEAN ON BOARD BILLS OF LADING MADE OUT TO THE | ORDER OF HUA NAN COMMERCIAL BANK, LTD. MARKED FREIGHT | PREPAID AND THIS CREDIT NUMBER NOTIFYING APPLICANT, INDICATING | EURO NICE GLOBAL GMBHD AS SHIPPER | 3. INSURANCE POLICY OR CERTIFICATE IN DUPLICATE IN NEGOTIABLE FORM FOR 110 PCT OF INVOICE VALUE BLANK ENDORSED AND WITH CLAIMS PAYABLE IN TAIWAN COVERING INSTITUTE CARGO CLAUSES (A) AND INSTITUTE STRIKES CLAUSES (CARGO) ALL IRRESPECTIVE OF PERCENTAGE FROM SELLER'S WAREHOUSE TO BUYER'S WAREHOUSE NEW TAIPEI CITY 4. NEUTRAL PACKING LIST IN TRIPLICATE 5. BENEFICIARY’S CERTIFICATE STATING THAT ONE COMPLETE SET OF NON-NEGOTIABLE STIPULATED DOCUMENTS HAVE BEEN FORWARDED BY COURIER TO APPLICANT WITHIN 5 DAYS AFTER SHIPMENT | 47A : Additional Conditions 1. ALL DOCUMENTS MUST BEAR OUR CREDIT NUMBER 2. A DISCREPANCY FEE FOR EUR60.00 WILL BE DEDUCTED FROM THE PAYMENT FOR EACH SET OF DOCUMENTS CONTAINING DISCREPANCIES 3. ALL DOCUMENTS SHOULD BE ISSUED IN ENGLISH 4. TRANSPORT DOCUMENTS DATED PRIOR TO THE DATE OF ISSUANCE OF THIS CREDIT ARE NOT ACCEPTABLE 5. SHORT FORM B/L NOT ACCEPTABLE 71B : Charges ALL BANKING CHARGES OUTSIDE TAIWAN ARE FOR ACCOUNT OF BENEFICIARY 48 “:;: Period for Presentation DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN L/C EXPIRY DATE 49 : Confirmation Instructions WITHOUT 78 : Instructions to Paying/Accepting/Negotiating Bank +ALL DOCUMENTS MUST BE SENT TO US BY COURIER SERVICE IN ONE COVER ADDRESSED TO HUA NAN COMMERCIAL BANK, LTD. NO.331, WENHUA 83RD RD, LINKOU DIST, NEW TAIPEI CITY 244, TAIWAN, R.O.C. +UPON RECEIPT OF DOCUMENTS AT OUR COUNTERS AND PROVIDED ALL TERMS AND CONDITIONS HAVE BEEN COMPLIED WITH, WE SHALL CONFIRM MATURITY DATE AND PAYMENT SHALL BE EFFECTED AS PER INSTRUCTIONS KWMessage Ta 國貿業務丙級試題 6-3

參考解答

  • 信用狀基本分析：通知銀行：DEUTSCHE BANK AG；提示單據期限：裝運日後 15 天內，且不得超過 信用狀有效期限；信用狀種類：Straight Credit。
  • 裝運與保險：分批裝運：否；保險條款：INSTITUTE CARGO CLAUSES (A)、INSTITUTE STRIKES CLAUSES (CARGO)；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=6PH2-789356-201；issue_date=170512；applicant=NICE VILLAGE INDUSTRIAL CO., LTD. NO.789 SEC 5, CHUNG SHAN RD, LINKOU DIST, NEW TAIPEI CITY 244；beneficiary=GERMAN STARLING VALVE GMBH FRIEDRICHPLATZ 999A, 47495 RHEINBERG, GERMANY；loading=HAMBURG；discharge=KEELUNG；latest_shipment=170705。

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0、@、@...依序將正確答案填入答案紙之答案欄內。 31C : Date of Issue 170425 31D : Date and Place of Expiry 170710 IN THE BENEFICIARY’S COUNTRY 52D DC Issuing Bank ALLIANCE BANK MALAYSIA BERHAD 50 “: Applicant ASIA ENTERPRISES SDN BHD NO.6862, JALAN DATO LIM HOE LEK, PAHANG, 25200 KUANTANG, MALAYSIA 59 : Beneficiary NOVELTY INDUSTRIAL COMPANY LIMITED NO. 7986, SEC 2, DENG LIN RD, WUGU DIST, NEW TAIPEI CITY TAIWAN, R.O.C. 32B : Currency Code, Amount USD53,325.00 42C : Drafts at 90 DAYS FROM DATE FOR 100 PCT OF INVOICE VALUE 42A : Drawee OPENING BANK 44E ; Port of Loading/Airport of Departure ANY PORT IN TAIWAN 44F -: Port of Discharge/Airport of Destination PORT KLANG 45A : Description of Goods and/or Services CHILDREN’S TRICYCLE BT-12 1,500PCS USD18.75/PC BT-15 2,000PCS USD12.60/PC TRADE TERMS: FOB ANY PORT IN TAIWAN INCOTERMS 2010 46A : Documents Required 41. MANUALLY SIGNED COMMERCIAL INVOICE IN QUADRUPLICATE 2. FULL SET OF CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER AND ENDORSED IN BLANK MARKED FREIGHT PAYABLE AT DESTINATION AND NOTIFY APPLICANT 3. MANUALLY SIGNED PACKING LIST IN TRIPLICATE SHOWING NET WEIGHT, GROSS WEIGHT AND MEASUREMENT 4. CERTIFICATE OF ORIGIN ISSUED BY TAIWAN CHAMBER OF COMMERCE 47A : Additional Conditions 1. COMMERCIAL INVOICE AND PACKING LIST MUST SHOW P/O NO.NI-170220 2. SHIPPING MARK: AE (IN REC) 20000-106302 國貿 | 工廠出貨明細資料 : | Br-12 BT-15 包裝方式 1 pc./ctn. 6 pes./ctn. | N.W.: 4.20 kgs. + G.W.: 5.20 kgs.「N.W.: 12.50 kgs. ; G.W.:14.25 kgs. | 每箱尺寸 34 cm x 59 cm x 54 cm 24" x 18" x 16” 出貨數量 600 pes. 1,000 pes. BILL OF EXCHANGE DRAFT NO.__ 1968 FOR ® DATED_JUNE 10, 2017 AT_90 DAYS FROM DATE SIGHT OF THIS FIRST OF EXCHANGE (SECOND OF THE SAME TENOR AND DATE BEING UNPAID) PAY TO THE ORDER OF | FIRST COMMERCIAL BANK THE SUM OF XXX VALUE RECEIVED DRAWN UNDER LETTER OF CREDITNO._ABMB-7988_ DATED ® ISSUED BY ® TO XXX XXX 國貿業務丙級試題 6-4 NOVELTY INDUSTRIAL COMPANY LIMITED No. 7986, Sec. 2, Deng Lin Rd. Wugu Dist., New Taipei City Taiwan, R.O.C. INVOICE No. AE-170608 Date: JUNE 10, 2017 Invoice of iC) For account and risk of Messrs XXX Shipped Per S.S. EVER LIBRA V.1492-025W Sailing on or about JUNE 10, 2017 Shipment From XXX To ® Marks & Nos. Description of Merchandise CHILDREN’S TRICYCLE XXX BT-12 Plastic Tricycle XXX XXX XXX Size: 70 cm x 45 cm x 50 cm © BT-15 Plastic Tricycle XXX Size: 53 cm x 49 cm x 45 cm XXX PCS USD XXX VVVVVVVVV www SAY ® DRAWN UNDER XXX XXX 20000-106302 國貿 Ee NOVELTY INDUSTRIAL COMPANY LIMITED No. 7986, Sec. 2, Deng Lin Rd. Wugu Dist., New Taipei City Taiwan, R.O.C. PACKING LIST | No. AE-170608 Date: JUNE 10, 2017) | Packing List of XXX MARKS & NOS. | For account and risk of Messrs ® | 上人二一二 XXX Shipped Per $.S._EVER LIBRAV1492-025W Sailing on or about “JUNE 10, 2017 | Shipment From KEELUNG | To_XXX | CHILDREN’S TRICYCLE BT-12 Plastic Tricycle @1 pe. Size: 70 cm x 45cmx 50cm | 600 pes. XXX XXX XXX BT-15 Plastic Tricycle @6 pes. | Size: 53 cm x 49 cm x 45 cm | 996 pes. 一DO 一 4pcs. | OTAL: CTNS XXX PCS KGS KGS CBM VVVVVV VVVVVVV_IVVVVVVVVVVT VVVVVVVVVV IVYVVVVVvvv SAY TOTAL XXX | 人@ XXX 國貿業務丙級試題 6-5 長榮國際股份有限公司 SHIPPING ORDER EVERGREEN INTERNATIONAL CORPORATION B/L INSTRUCTIO. Shipper: (發飄如需另列抬頭人請註明 ) Please receive for shipment the umder mentioned goods subject to your S/ ONO. XXX published regulations and RRR: conditions(including those as to liabilit 統一編號; 提單傳真號碼: SPECIALNOTE: - 1. 副本 By 2, 運費證明份 3. 電報放貨 Consignee: 4. 危險品 5. 其他 TO ORDER 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)。 1.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 INotify Party:(Full name and address) , 員 ate 中 camer ere FAR 過十行,請以附 9 提單 ° ASIA ENTERPRISES SDN BHD 3.傳真專線 : 遠洋航線請傳(02)25063878 , 近洋航線請傳 NO.6862, JALAN DATO LIM HOE LEK easy PAHANG 25200 KUANTANG, MALAYSIA 報關行: 電話/聯絡人: Final destination (On Merchant’s Account And Risk) Ocean Vessel 船名 Voy. No. ick ® XXX Quantity and Unit 3 Container No. and Seal No. (請詳實註明 , 如僅為"GENERAL MERCHANDISE"恕無法接受) (KGS) (TM) EIlSU80429xx/45'/10175xx XXX CHILDREN’S TRICYCLE XXX XXX @ 櫃型/櫃數 普通櫃: __X20'/__ X40" SAY TOTAL XXX 冷凍櫃; __X207__ X40’ HQ :___X40' 超重櫃: _ X20" 貨主自有櫃: 其他特殊櫃: SERVICE REQUIRED [1.FCL/FCL 整櫃/整櫃 口2.LCL/LCL 併裝/併裝 區3.FCL/LCL 整櫃/併裝 LM.LCL/FCL 併裝/整櫃 20000-106302 國貿 fob 開閥 總總 分分 2 bb Os oe oo ae. NK 3 技術士技能檢定國貿業務職類丙& 閱 Bs 3 !

參考解答

  • 製單共同欄位：issue_date=170425；applicant=ASIA ENTERPRISES SDN BHD NO.6862, JALAN DATO LIM HOE LEK, PAHANG, 25200 KUANTANG, MALAYSIA；beneficiary=NOVELTY INDUSTRIAL COMPANY LIMITED NO. 7986, SEC 2, DENG LIN RD, WUGU DIST, NEW TAIPEI CITY；loading=ANY PORT IN TAIWAN；discharge=PORT KLANG。