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)
|B | supply
| Dp | place |
Dear Sir/Madam:
Your company has been highly _© _ to us by Mann AG in Frankfurt, Germany, with
whom we have done business during the past ten years.
We are importers of office __@___ and are looking for a manufacturer who could _©___us
with a wide range of business machines. Could you send us your latest catalog and price
list, _©__ your most competitive prices?
As there is a growing demand for high-quality business machines in the Far East, we will
© _ substantial orders if the quality and prices of your products are suitable.
We look forward to hearing from you soon.
Yours truly,
Anthony Chang
20000-105301 Ba
b
- DK 4P73] SAPS
STA OR A SR A ae
(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)
The © @ _ the dinner plates appeared to be in good condition.
2. 我們可以直接從庫存供貨,如期交貨絕對沒有問題。
We can supply from ___©___ and will have no trouble meeting your (0 date.
3. 建議您到我們洛杉磯的展示室參觀,您可以看見各式名樣的機組。
May we suggest that you visit our_ © “imLos Angeles__© youcan
see a wide range of units?
4. 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_ 0 “so we can arrange shipment
without .
| 5. 我們可否派貴代表帶著機器到您那裡為您示範 ?
Can we send our__©___ to you with a model of the machine so he can give you
a_@ ?
國貿業務丙級試題 6-1
參考解答
- （二）填空題參考完整句：
- 2. 請依正式商業英文翻譯：我們可以直接從庫存供貨,如期交貨絕對沒有問題。
- 3. 請依正式商業英文翻譯：建議您到我們洛杉磯的展示室參觀,您可以看見各式名樣的機組。
- 4. Please open the relevant letter of credit as soon as possible so that we can arrange shipment without delay.
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 KB001 與貨號 KBOO2 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 : |
|
包裝方式
採購成本
與
運費資料 :
運費[人CPS)
最低裝運量
其他報價資料 :
利潤率:10%
7 保險費率 : 0.08%,加2成投保 ReRERERE | 12 %
注意事項 :
1.計算結果要求:CBM 至小數點第 4 位,四捨五入後取 3位 ; 其餘至小數點第 3 位,四捨五和後取
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 與 CIFC 分別為 CFR 與 CIF 為基 |
礎之合佣價。 |
3.計算過程不需列出,直接填入數字答案。 |
貨號KB001 : HALTS |
|
a | |
[2 @setme | Ouse
[3 FOpmm | @ 「uspsEr |
[5 cree | Of sseT |
貨號 KBO02 : 40 呎整櫃方式報價
7. 40 器櫃報價數量
國貿業務麗級試題62
、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。
We Header-----------------------------------------------------------
Swift Output : FIN 700 ISSUE OF A DOCUMENTARY CREDIT
Sender : HUA NAN COMMRECIAL BANK, LTD., CHUNGSHIAO EAST ROAD BRANCH
Receiver : HUA NAN COMMRECIAL BANK, LTD., HO CHI MINH CITY BRANCH
mo crr arn nnnn nnn nnnnnnnnnnnnnnnnmnnn MESSAGE Te
: 40A : Form of Documentary Credit
IRREVOCABLE
: 20 : Documentary Credit Number
AB20554379
: 31C : Date of Issue
151215
: 40E : Applicable Rules
UCP LATEST VERSION
: 31D : Date and Place of Expiry
160315 IN THE COUNTRY OF BENEFICIARY
:50 : Applicant
MARGARET TRADING CO.
NO.45, SEC.3, ZHONGXIAO E. RD., TAIPEI, TAIWAN
: 59 : Beneficiary
LIBERTY CO., LTD.
NO.106 PASTEUR STREET, DISTRICT 1 BEN THANH MARKET, HO CHI MINH CITY
VIETNAM
: 32B : Currency Code, Amount
USD63,542.00
: 39B : Maximum Credit Amount
NOT EXCEEDING
: 41D : Available with... by...
ADVISING BANK BY NEGOTIATION
: 42C : Drafts at
60 DAYS AFTER B/L DATE FOR 100% INVOICE VALUE
: 42A : Drawee
ISSUING BANK
: 43P : Partial Shipments
PROHIBITED
:43T : Transshipment
PROHIBITED
: 44E : Port of Loading
HO CHI MINH, VIETNAM
: 44F : Port of Discharge
KEELUNG, TAIWAN
20000-105301 Ed
:44C : Latest Date of Shipment
160228
: 45A : Description of Goods and/or Services
CASHEW NUTS AS PER S/C NO.VT23579
S-546 3,000 KGS
M-146 3,000 KGS
L-789 3,000KGS
CIF KEELUNG INCOTERMS 2010
: 46A : Documents Required
1. COMMERCIAL INVOICE IN TRIPLICATE SHOWING SEPARATELY F.O.B VALUE |
FREIGHT CHARGES, INSURANCE PREMIUM, CIF VALUE AND COUNTRY OF |
ORIGIN: VIETNAM. |
2. NEUTRAL PACKING LIST IN TRIPLICATE.
3. 2/3 SET OF CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER OF
ISSUING BANK MARKED “FREIGHT PREPAID’ INDICATING APPLICANT WITH
FULL NAME AND ADDRESS. |
4. INSURANCE POLICY OR CERTIFICATE COVERING INSTITUTE CARGO
CLAUSES (C) FOR 110 PCT INVOICE VALUE SHOWING CLAIMS PAYABLE AT
DESTINATION IN CURRENCY OF THIS DRAFT.
5. CERTIFICATE OF INSPECTION IN TRIPLICATE ISSUED BY INDEPENDENT
SURVEYOR.
6. BENEFICIARY’S CERTIFICATE STATING THAT ONE ORIGINAL B/L AND ONE
SET OF NON-NEGOTIABLE DOCUMENTS HAVE BEEN SENT DIRECTLY TO
APPLICANT WITHIN 3 DAYS AFTER SHIPMENT DATE
: 47A : Additional Conditions
1. DISCOUNT CHARGES ARE FOR A/C OF APPLICANT.
2. A DISCREPANCY FEE OF USD90.00 OR EQUIVALENT WILL BE THE
PROCEEDS OF ANY DRAWING IF DISCREPANT DOCUMENTS ARE
PRESENTED.
3. SHIPMENT TO BE MADE BY REGULAR LINER VESSEL IN SEA-WORTHY
CONTAINER.
:71B : Charges
ALL BANKING CHARGES OUTSIDE TAIWAN ARE FOR BENEFICIARY'S ACCOUNT.
: 49 : Confirmation Instructions
WITHOUT
: 57a : Advise Through Bank
MILITARY COMMERCIAL JOINT STOCK BANK
: 78 : Instructions to Pay/Acc/Neg Bank
1. UPON RECEIPT OF DOCUMENTS IN COMPLIANCE WITH THE TERMS AND
CONDITIONS OF THE CREDIT, WE WILL REIMBURSE YOU AT SIGHT BASIS.
2. ALL DOCUMENTS MUST BE FORWARDED TO US (NO. 212, SEC. 4, ZHONGXIAO
E. RD., ZHONGZHENG DIST., TAIPEI, TAIWAN) BY COURIER SERVICE.
國貿業務丙級試題 6-3
A BABB (ABH 15 小題,每小題2分,合計 30分)
請依下列信用狀部分內容及相關工廠出貨明細資料,填製(一) Bil of Exchange、
(=) 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。
We ed
Swift Output :FIN 700 ISSUE OF ADOCUMENTARY CREDIT
Sender : SHANGHAI PUDONG DEVELOPMENT BANK CO., LTD.
NO. 12, ZHONGSHAN DONG YI ROAD (27 BUND), SHANGHAI, CHINA
Receiver : CATHAY UNITED COMMERCIAL BANK CO., LTD., ZHONGSHAN BRANCH
NO. 47, SEC. 3, ZHONGSHAN N. RD., ZHONGSHAN DIST., TAIPEI, TAIWAN
momen cn nne ce nnnecnnnnnnnnnnnnnnnnnnnnnnnnnnn MESSAGE TOXt ---------n--n mannan anna nanan nanan nnn nnn
:50 : Applicant
NODAMA IMPORT & EXPORT CO., LTD.
NO. 27, ZHONGSHAN DONG YI ROAD (27 BUND), SHANGHAI, CHINA
: 59 : Beneficiary
HUAXIN TRADING CO., LTD.
12F., NO. 57, SEC. 2, ZHONGSHAN N. RD., ZHONGSHAN DIST., TAIPEI, TAIWAN
: 42C : Drafts at...
AT SIGHT FOR 100% INVOICE VALUE
: 42A : Drawee
ISSUING BANK
: 44E : Port of Loading
KEELUNG
: 44F : Port of Discharge
SHANGHAI
: 45A : Shipment of (goods)
PLUSH TOYS PER ORDER NO.8953
CFR SHANGHAI INCOTERMS 2010
SHIPPING MARK : NOD (IN DIA)/C/NO : 1-UP
: 46A : Documents Required
1. SIGNED COMMERCIAL INVOICE IN DUPLICATE
2. PACKING LIST IN DUPLICATE.
3. FULL SET OF CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER AND
BLANK ENDORSED MARKED “FREIGHT PREPAID” NOTIFYING APPLICANT
WITH FULL ADDRESS.
20000-105301 Bae
則
: 47A : Additional Conditions
1. ALL GOODS MUST BE SHIPPED IN ONE 20’ CY TO CY CONTAINER. |
2. L/C NUMBER SHOULD BE MENTIONED IN ALL DOCUMENTS.
wm | nessa | HP 2311。 | HD 4243 |
10 SETS/CTN 12 SETS/CTN 15 SETS/CTN
NW: 8.5KGS NW: 9.3KGS NW: 5.7KGS
每箱重量
GW: 11.0KGS GW: 11.8KGS GW: 8.2KGS
每箱尺寸 70x65x52(cm) 30"x18"x16" 74x50x30(cm)
出貨數量 500 SETS 600 SETS 750 SETS |
BILL OF EXCHANGE
Draft No. _CT1258 TAIWAN, DEC. 17, 2015
For x
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 OM
Credit No.___25BV-23LC4265 Dated SEPT. 17, 2015
To Xx HUAXIN TRADING CO., LTD.
XXX
)
國貿業務丙級試題 6-4
HUAXIN TRADING COMPANY LIMITED
12F., NO. 57, SEC. 2, ZHONGSHAN N. RD.
ZHONGSHAN DIST., TAIPEI
TAIWAN
INVOICE
No.__CT1258 Date:__DEC. 17, 2015
INVOICE of @
For account and risk of Messrs. NODAMA IMPORT & EXPORT CO., LTD.
NO. 27, ZHONGSHAN DONG YI ROAD (27 BUND), SHANGHAI, CHINA
Sailing on __DEC, 17, 2015 Per S.S. ©
From KEELUNG To X
Marks & Nos. Description of Goods
CER SHANGHAI INCOTERMS 2010
USD6.75
© @ uf
USD4.96
USD6.99
SAY TOTAI Xx
LIC NO. 25BV-23LC4265 DATED SEPT). 17, 2015
ORDER NO x
HUAXIN TRADING CO.) LTD.
XXX
SALES MANAGER
20000-105301 EY
HUAXIN TRADING COMPANY LIMITED
12F., NO. 57, SEC. 2, ZHONGSHAN N. RD. |
ZHONGSHAN DIST., TAIPEI |
TAIWAN
PACKING LIST
No.__CT1258 Date: DEC. 17, 2015
PACKING LIST of x MARKS & NOS.
For account and risk of Messrs. NODAMA IMPORT & EXPORT CO.,LTD.
NO. 27, ZHONGSHAN DONG YI ROAD (27 BUND), SHANGHAI, CHINA
Sailing on _DEC. 17, 2015 Per _S.S. X Xx
From KEELUNG To (0)
@10 SETS @11 KGS |
500 SETS 550 KGS |
X @12 SETS| @ | @118KGS ®
600 SETS 590 KGS
@15 SETS @ 82KGS
750 SETS 410 KGS
x 1,850 SETS x 1,550 KGS x |
VVVVVVVVV VVVVVVVVVV VVVVVVVVV | VVVVVVVVVV VVVVVVVVV
SAY TOTAL ONE HUNDRED FIFTY(150) CARTONS ONLY
LIC NO. 25BV-23LC4265 DATED SEPT. 17, 2015
HUAXIN TRADING CO., LTD.
KXX
SALES MANAGER
國貿業務丙級試題 6-5 |
SHIPPING ORDER
Shipper: Please receive for shipment the under | S/O NO.
x mentioned goods subject to your
published regulations and conditions
Consignee:
8 Taiwan Marine Transport Corporation
7 - Me =
Notify Party: (Full name and address) 台灣海運股份有限公司
@
Also Notify: 洽訂船位之廠商 : 電話/聯絡人 :
報關行 : 電話/聯絡人 :
Ocean Vessel Voy. No. Final destination (On Merchant's Account And Risk)
JOSCO LILY $008
Place of Receipt Port of Loading Freight to be:
KEELUNG 圖Prepaid 0 Collect
Port of Discharge [Place of Delivery
x 領提單處: | 台北台中港 |高雄
150 CTN x
x Ane ot
__X20'/__X40'
“FREIGHT PREPAID”
SERVICE REQUIRED
SAY TOTAL ONE HUNDRED FIFTY(190) CARTONS ONLY |@OFCL/FCL OLCL/LCL
LIC NO. 25BV-23LC4265 DATED SEPT. 17, 2015 OFCULCL OLCUFCL
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 Shippers Certificate
2. 嘜頭及品名如超過十行,請以附表繕打,俾便提單製作。
20000-105301 國劉
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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。