民國105年 第2梯次 20000 國貿業務丙級 術科考古題與答案

民國105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 7) (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) affordable |B | interesting | | Dp | immediate | [| 1 | interested Dear Sir/Madam: You will be _©_ to know that we have just introduced our latest-developed slow cooker, Wonderpot 100. The new _@ __ heats up quickly and has three settings, ranging from all-day cooking to a few hours. It is energy-efficient, time-saving, and easy to use. A perfect helper for the working mom! We are sending sales promotional literature to give you full details. No doubt your customers will appreciate the opportunity to purchase this fine product ata very _ © price. In case you wish to place an _©__ order, we enclose an order form. ®_ can be made within two weeks after receipt of your order. We look forward to hearing from you soon. Sincerely, Amanda Liu 20000-105302 國貿 點 ll 4 Ne 全二工人 Say TPs 務職類丙級術科測試試題 (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. 請向他們查詢本公司的相關資料。 | Please _© to them for any _@ concerning our company. | 2. 我們對延誤表示歉意,希望不會對貴公司造成不便。 We _© _ forthe delay and trust it will not cause you _@_. 3. 若貴方未於 2014 年 12 月15 日前接受此報價,我方即予撤回。 This offer willbe _@ ifnot _@ _ before December 15, 2014. 4. 您的索賠案已交給保險公司,他們很快會與您聯絡。 Your_©___ has been passed on to our insurance company, who will get in with you soon. 5. 因貴方與本公司長期合作,我們將照定價打七五折給您。 Because of your long association with our company, we will offer youa25% _@ off the © _ price. 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：請向他們查詢本公司的相關資料。|。
  • 2. 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。
  • 3. 請依正式商業英文翻譯：若貴方未於2014年12月15日前接受此報價,我方即予撤回。
  • 4. 請依正式商業英文翻譯：您的索賠案已交給保險公司,他們很快會與您聯絡。
  • 5. 請依正式商業英文翻譯：因貴方與本公司長期合作,我們將照定價打七五折給您。

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2G@@@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 at 一二一 1, 招提交易、信用調查 Seay Hes Als FAM 許可 / 2.。詢價、報價、接受 NM |貨了開狀前投係| 簽審與 re 5 隔物_「(FOB、CFR) y茜可 品 3 a yu L 15, BASia so 進口商和 (人台灣) | (4B) | ak it. SEED L_ a 下 a a ie = 一一一一一一: 驗發 10. my 出發委託 A 13, RAB 25.提 . | 19. | 20. 0|lx |O @| x] xa fut TR RSPRNT VAR Te | 5 Toy 知 |e ly x el 信 a 公公 Fa Fs x Ja | x 用 olay 證 |報 機 55.開發、交付信用狀灣關 ee er eG 20000-105302 國貿

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: | a | | 和此 nes ew LCR EER , 其他報價資料: | 保險費率 : 0.3% > 投保 115% 業務費率:89% | 注意事項: 1.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。 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、ClIF 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:整櫃方式報價 | 34權數 貨號 B:併櫃方式報價 | | 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,並將正確答案填入。 momo rare nnnnnnnnnnnnnnnnnnn Message Header-------------------------nannnnnnnnne Swift Output : FIN 700 ISSUE OF ADOCUMENTARY CREDIT Sender + TAISHIN INTERNATIONAL BANK Receiver : BANCO SANTANDER (BRAZIL) S.A. Me :40A: Form of Documentary Credit IRREVOCABLE AND TRANSFERABLE +20 : Documentary Credit Number ANHAF1/00099A015 :31C: Date of Issue 151210 : 40E: Applicable Rules UCP LATEST VERSION : 31D: Date and Place of Expiry 160331 IN BRAZIL : 50 : Applicant JUSTING CO., LTD. NO.52, DAYE S. RD.,SIAOGANG DIST. KAOHSIUNG CITY 812, TAIWAN (R.O.C.) :59 : Beneficiary LINGKONG STEEL CO., LTD. AV. BRIGADEIRO EDUARDO GOMES, 930 JARDIM LIMOEIRO-SERRA-ES BRAZIL : 32B : Currency Code, Amount USD20,100,000 :39A: Percentage Credit Amount Tolerance 05/05 : 41D: Available with... by... ANY BANK BY NEGOTIATION : 42C : Drafts at SIGHT FOR 100% INVOICE VALUE :42A: Drawee ISSUING BANK : 43P : Partial Shipments PERMITTED : 43T: Transshipment PROHIBITED : 44E : Port of Loading ANY BRAZILIAN PORT : 44F : Port of Discharge KAOHSIUNG PORT, TAIWAN 20000-105302 國貿 :44C: Latest Date of Shipment 160310 > 45A : Description of Goods and/or Services 50,000 MT OF PRIME STEEL SLABS PRODUCED BY CONTINUOUS CASTING PROCESS AS PER ORDER NO.SCS1Q DATED 8TH NOVEMBER , 2015 STEEL GRADE SIZE QUANTITY | SC2 225MM X 1050MM X 9800MM 5,000MT | SC2 225MM X 1250MM X 9800MM 25,000MT SC4 225MM X 1100MM X 9800MM 5,000MT SC4 225MM X 1250MM X 9800MM 9,000MT SC4 225MM X 1530MM X 9800MM 6,000MT PRICE : USD402/MT CFR KAOHSIUNG PORT, TAIWAN : 46A : Documents Required 1. SIGNED COMMERCIAL INVOICE IN 1 ORIGINAL AND 3 COPIES 2. PACKING LIST IN 1 ORIGINALAND 3 COPIES. 3. FULL SET OF ORIGINAL AND 4 NON-NEGOTIABLE COPIES OF CLEAN ON BOARD OCEAN BILLS OF LADING, MADE OUT TO THE ORDER OF TAISHIN | INTERNATIONAL BANK AND NOTIFY APPLICANT MARKED FREIGHT PREPAID. | 4. BENEFICIARY’S CERTIFICATE STATING THAT THE FOLLOWING DOCUMENTS HAVE BEEN SENT TO THE APPLICANT BY COURIER SERVICE WITHIN 5 | WORKING DAYS AFTER SHIPMENT. QUALITY CERTIFICATE, PACKING LIST AND ORIGINAL CERTIFICATE OF ORIGIN. 5. ACOPY OF E-MAILADVISING THE APPLICANT OF PARTICULARS OF SHIPMENT : CONTRACT NO., GOODS DESCRIPTION , QUANTITY AND WEIGHT SHIPPED, SHIPMENT DATE, LOADING PORT , B/L DATE AND NUMBER, NAME OF VESSEL, ETD, ETA WITHIN 5 WORKING DAYS AFTER SHIPMENT DATE. : 47A: Additional Conditions 1. CHARTER PARTY BILLS OF LADING IS ACCEPTABLE. 2. THIRD PARTY DOCUMENTS EXCEPT DRAFTS AND COMMERCIAL INVOICE ARE ACCEPTABLE. 3. THIS L/C IS TRANSFERABLE BY THE ADVISING BANK. IN THE EVENT THAT THE TRANSFER IS EFFECTED WITHOUT SUBSTITUTION OF INVOICE. TRANSFERING BANK MUST ADVISE US BY TELEX/SWIFT THE NAME AND ADDRESS OF THE PARTY TO WHOM THIS CREDIT HAS BEEN TRANSFERRED 4. DELIVERY ALLOWANCE MORE OR LESS 10 PCT FOR EACH ITEM AND MORE OR LESS 5 PCT IN TOTAL QUANTITY AND TOTAL AMOUNT. 5. TT REIMBURSEMENT IS ACCEPTABLE. 國貿業務丙級試題 6-3 6. ANAMOUNT OF USD75.00 (OR EQUIVALENT) WILL BE DEDUCTED AT PAYMENT FOR EACH PRESENTATION OF DISCREPANT DOCUMENTS UNDER THIS CREDIT NOTWITHSTANDING ANY INSTRUCTIONS TO THE CONTRARY, THIS CHARGE SHALL BE FOR THE ACCOUNT OF THE BENEFICIARY. :71B: Charges ALL BANKING CHARGES OUTSIDE OPENING BANK INCLUDING REIMBURSING CHARGES ARE FOR ACCOUNT OF BENEFICIARY. :49 : CONFIRMATION INSTRUCTIONS WITHOUT : 53 A : REIMBURSING BANK WELLS FARGO BANK, N.A. :78 : Instructions to Pay/Acc/Neg Bank 1. TO NEGOTIATING BANK ONLY: PLEASE FORWARD ALL DOCUMENTS TO US (ADDRESS AS FOLLOWS: 5F-1,NO.260 CHUNG SHAN 2"° RD., CHIEN CHEN DIST., KAOHSIUNG TAIWAN) BY COURIER SERVICE IN ONE LOT. 2. IF THE DOCUMENTS COMPLY WITH TERMS OF THIS CREDIT, YOU MAY REIMBURSE YOURSELVES FROM THE REIMBURSING BANK BY T/T INDICATING OUR CREDIT NO. IF TERMS ARE NOT COMPLIED WITH, WE WILL REMIT THE PROCEEDS TO YOU UPON DISCREPANT DOCUMENTS BEING ACCEPTED. 20000-105302 國貿

參考解答

  • 信用狀基本分析：通知銀行：BANCO SANTANDER；提示單據期限：裝運日後 21 天內，且不得超過 160331 IN BRAZIL；信用狀種類：Negotiation Credit；付款性質：Sight Credit。
  • 裝運與保險：分批裝運：否。
  • 製單共同欄位：credit_no=ANHAF1；issue_date=151210；applicant=JUSTING CO., LTD. NO.52, DAYE S. RD.,SIAOGANG DIST. KAOHSIUNG CITY 812, TAIWAN；beneficiary=LINGKONG STEEL CO., LTD. AV. BRIGADEIRO EDUARDO GOMES, 930 JARDIM LIMOEIRO-SERRA-ES BRAZIL；latest_shipment=160310。

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 ofExchange、 (二)Invoice、(三)Packing List、(四)Shipping Order 等單據所要求之內容,並請依 照題號0Q、@、@,...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 AR: KM Ha Swift Output : FIN 700 Issue of a Documentary Credit | Sender : SMBCJPJTCLS | SUMITOMO MITSUI BANKING CORPORATION, TOKYO BRANCH | 1-1-2, MARUNOUCHI, CHIYODA-KU, TOKYO, JAPAN Receiver : BKTWTWTP082 | BANK OF TAIWAN, SAN DOU BRANCH | 142 SINGUANG RD., LINGYA DIST., KAOHSIUNG, TAIWAN, R.O.C. Me 50 : Applicant - Name & Address NEN KU CO., LTD., 15-6 UCHIKANDA 1-CHOME, CHIYODA-KU, TOKYO, JAPAN 59 : Beneficiary - Name & Address HAI TAI CO., LTD., No.210, SAN DOU 4TH RD., LINGYA DIST., KAOHSIUNG, TAIWAN R.O.C. 42C _ : Drafts at...... AT 180 DAYS AFTER SIGHT FOR 100 PCT OF INVOICE VALUE 42A : Drawee ISSUING BANK 43P : PARTIAL SHIPMENTS ALLOWED 43T : TRANSHIPMENT PROHIBITED 44E —: Port of Loading/ Airport of Dep. ANY ASIAN PORT 44F — : Port of Discharge/ Airport of Dest. ANY JAPANESE PORT 44C : Latest Date of Shipment 160315 45A _ : Description of Goods &/ or Services 1. COMMODITY : 90 SETS OF ELECTRONIC TREADMILL AS PER S/C NO.3254 2. HS CODE : 950691 3. PRICE MUST BE UNDERSTOOD CFR ANY JAPANESE PORT 4. SHIPPING MARK : NK (IN DIA) /C/NO:1-UP 46A __ : Documents Required 1. SIGNED COMMERCIAL INVOICE IN 3 ORIGINALS SHOWING S/C NO. 2. PACKING LIST IN 3 ORIGINALS. 國貿業務丙級試題 6-4 3. FULL SET (3/3) OF ORIGINALAND 2 COPIES CLEAN SHIPPED ON BOARD OCEAN BILLS OF LADING MADE OUT TO OUR ORDER INDICATING HASEN ENTERPRISE CO. LTD. AS SHIPPER AND NOTIFYING THE APPLICANT. 47A _: Additional Conditions 1. COMMERCIAL INVOICE AND PACKING LIST MUST INDICATE COUNTRY OF ORIGIN : CHINAAND HS CODE. 工廠出貨明細資料: BM-200 AC-134 KD-243 包裝方式 1 SET/CTN 1 SETICTN 1 SET/CTN NW: 39KGS NW: 11.8KGS NW: 24.5KGS 每箱重量 GW: 40KGS GW: 12.8KGS GW: 25.5KGS 10 SETS 20 SETS 15 SETS USD320/SET USD58/SET USD126/SET 每箱尺寸 22"*26"*52" 8"x22"*40" 10"*x24"x50" BILL OF EXCHANGE Draft No. _HJ16538 Taiwan,_MARCH 10, 2016 For x At __180DAYS __ sight of this FIRST of Exchange (Second of the same tenor and date being unpaid) Pay to the order of + TAIWAN SHIN KONG COMMERCIAL BANK The sum of ® Drawn under. x Credit No.__HF-007628753 Dated DEC. 11, 2015 To @ @ XXX 20000-105302 國貿 目 | HAI TAl COMPANY LIMITED NO.210, SAN DOU 4TH RD., LINGYA DIST. KAOHSIUNG, TAIWAN, R.O.C. INVOICE No_HJ16538 Date:_MARCH 10, 2016 INVOICE of AS FOLLOWS. | For account and risk of Messrs. NEN KU CO., LTD. | 15-6 UCHIKANDA 1-CHOME, CHIYODA-KU, TOKYO, JAPAN Sailing on or about ___ MARCH 10, 2016 Per S.S. ® From © To X | LIC NO. HF-007628753 S/C NO 3254 Marks & Nos. | Description of Goods | Quantity 一人@ x © 10 SETS x 20 SETS Xx 15 SETS 45 SETS X xX VVVVVVVVVV VVVVVVVVVV VVVVV | SAY TOTAL X | x i HAI TAI CO., LTD . XX SALES MANAGER 一貿業務丙級試題 6-5 HAI TAI COMPANY LIMITED NO.210, SAN DOU 4TH RD., LINGYA DIST. KAOHSIUNG, TAIWAN, R.O.C. PACKING LIST No. HJ16538 Date:__MARCH 10, 2016 PACKING LIST of AS FOLLOWS MARKS & NOS. For account and risk of Messrs.__NEN KU CO., LTD. 15-6 UCHIKANDA 1-CHOME, CHIYODA-KU, TOKYO, JAPAN Sailing on or about_MARCH 10, 2016 Per S.S. Xx From Xx To Xx it Weight Weight | M it 1-10 @39.0 11-30 11.8 x @ X X 31-45 @24.5 367.5 x Xx Xx X Www vvvvwvvv | wwvvvvvwv | vvvvvvwvvv | www SAY TOTAL X ® HAI TAI CO., LTD. XX X SALES MANAGER 20000-105302 國貿 B SHIPPING ORDER Shipper: Please receive for shipment the under | S/O NO. mentioned goods subject to your x published regulations and conditions Consignee: © Taiwan Marine Transport Corporation 台灣海運股份有限公司 Notify Party: (Full name and address) NEN KU CO., LTD. 15-6 UCHIKANDA 1-CHOME 洽訂船位之廠商 : 電話/聯絡人 : CHIYODA-KU, TOKYO, JAPAN 報關行 : 電話/聯絡人 : | Ocean Vessel Voy. No. Final destination (On Merchant's Account And Risk) | SCORPION 9836 Place of Receipt (Port of Loading Freight to be: SHANGHAI @o Prepaid Oo Collect Port of Discharge |Place of Delivery TOKYO 領提單處: Bat 台中港 | 高雄 xX X ELECTRONIC TREADMILL 櫃型/櫃數 ___X20'/___X40' SAY TOTAL ® SERVICE REQUIRED OFCL/FCL OLCL/LCL OFCL/LCL OLCL/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。 國貿業務丙級試題 6-6 初複 閱閱 總總 分分 多所 ee FSC lt A RE BR TE Be ES Se ASH 2 i 閱閱 8 ;

參考解答

  • 製單共同欄位：applicant=- Name & Address NEN KU CO., LTD., 15-6 UCHIKANDA 1-CHOME, CHIYODA-KU, TOKYO, JAPAN；beneficiary=- Name & Address HAI TAI CO., LTD., No.210, SAN DOU 4TH RD., LINGYA DIST., KAOHSIUNG, TAIWAN；latest_shipment=160315。