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0D2G@@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
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簽審與 9. 售
出口商 3 接受並確認 =
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= :
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款用關證
機構機
5. 開發、交付信用狀
acu ec
(4%) 8% (美國)
20000-104302 HE?
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:
[人As
aes
i ae
運費資料 :
ee cs)
ea
其他報價資料 :
保險費率 : 0.25% 業務費率:10%
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 與 CFRC 分別為FOB 與 CFR為 |
基礎之合傅價。
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
|
[daw數 | 9 lew
芭集8ET曙| @ uspsEr
[Re
[5 crma | © |uspsEr |
貨號 B:20 呎整櫃方式報價
7 20RMROE [Ss lpos CS
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。
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。
Me ad
Swift Output : FIN 700 ISSUE OF ADOCUMENTARY CREDIT
Sender : THE SHANGHAI COMMERCIAL & SAVINGS BANK, TAIPEI, TAIWAN
Receiver : ABN AMRO BANK N.V., ROTTERDAM, NETHERLANDS.
Me
:40A: Form of Documentary Credit
IRREVOCABLE
:20 :Documentary Credit Number
LC2244358
> 31C : Date of Issue
150407
: 40E : Applicable Rules
UCP LATEST VERSION
: 31D : Date and Place of Expiry
150707 IN THE COUNTRY OF BENEFICIARY
> 50 : Applicant
DETI TRADING CO., LTD.
NO.77, WUXING ST,, XINYI DIST., TAIPEI CITY 110, TAIWAN (R.O.C.)
> 59 +: Beneficiary
ATECK CO., LTD.
LEUVEHAVEN 120, 3011 EA ROTTERDAM, NETHERLANDS
: 32B : Currency Code, Amount
EURS55,380.00
+ 39B : Maximum Credit Amount
NOT EXCEEDING
: 41D : Available with... by...
ADVISING BANK BY NEGOTIATION
: 42C : Drafts at
90 DAYS AFTER DATE FOR 100% INVOICE VALUE
: 42A : Drawee
ISSUING BANK
: 43P : Partial Shipments
PERMITTED
: 43T : Transshipment
NOT PERMITTED
: 44E : Port of Loading
ROTTERDAM, NETHERLANDS
: 44F : Port of Discharge
KEELUNG, TAIWAN
20000-104302 國貿
:44C : Latest Date of Shipment
150625
:45A: Description of Goods and/or Services
COMMODITY : GOUDA CHEESE
QUANTITY : 3 MT
PRICE : EUR18.46 PER KG CIF KEELUNG
:46A:Documents Required
1. SIGNED COMMERCIAL INVOICE IN QUADRUPLICATE INDICATING THE L/C NO.
AND CONTRACT NO.789203
2. PACKING LIST INQUADRUPLICATE INDICATING GROSS/NET WEIGHT
3. FULL SET OF CLEAN ON BOARD BILLS OF LADING MARKED “FREIGHT PREPAID”
MADE OUT TO ORDER AND BLANK ENDORSED, INDICATING SUNNY INDUSTRIAL
CO., LTD. AS SHIPPER AND NOTIFYING APPLICANT WITH FULL
NAME AND ADDRESS
4. INSURANCE POLICY OR CERTIFICATE COVERING INSTITUTE CARGO
CLAUSES (A) AND INSTITUTE STRIKES CLAUSES FOR 110 PCT INVOICE
VALUE SHOWING CLAIMS PAYABLE AT DESTINATION IN CURRENCY OF THIS
DRAFT
5. CERTIFICATE OF QUALITY IN QUADRUPLICATE
6. BENEFICIARY'S CERTIFICATE STATING THAT ONE SET OF NON-NEGOTIABLE
DOCUMENTS HAVE BEEN SENT BY FAX OR E-MAIL TO APPLICANT WITHIN 3
DAYS AFTER SHIPMENT DATE
: 47A : Additional Conditions
1. ALL DOCUMENTS MUST BEAR THIS L/C NUMBER AND MADE OUT IN ENGLISH
2. ADISCREPANCY FEE OF EUR70.00 OR EQUIVALENT IS TO BE DEDUCTED
FROM THE REIMBURSEMENT CLAIM FOR EACH PRESENTATION OF
DISCREPANT DOCUMENTS UNDER THIS L/C
3. STALE DOCUMENTS ARE ACCEPTABLE
: 71B : Charges
ALL BANKING CHARGES OUTSIDE TAIWAN ARE FOR BENEFICIARY'S ACCOUNT.
: 49 : Confirmation Instructions
WITHOUT
: 78 : Instructions to Pay/Acc/Neg Bank
1. PLS FORWARD THE DOCUMENTS IN TWO LOTS TO OUR BILLS PROCESSING
CENTRE AT NO. 2, SEC. 1, MIN CHUAN E. RD., TAIPEI, TAIWAN BY COURIER
SERVICE.
2. UPON RECEIPT OF DOCUMENTS CONFORMING TO THE TERMS OF THIS
CREDIT WE SHALL REMIT PROCEEDS IN ACCORDANCE WITH YOUR
INSTRUCTIONS.
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：ABN AMRO BANK N.V., ROTTERDAM, NETHERLANDS.；提示單據期限：裝運日後 21 天內，且不得超過 150707 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：否；保險條款：INSTITUTE STRIKES CLAUSES；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=LC2244358；issue_date=150407；applicant=DETI TRADING CO., LTD. NO.77, WUXING ST,, XINYI DIST., TAIPEI CITY 110, TAIWAN；beneficiary=ATECK CO., LTD. LEUVEHAVEN 120, 3011 EA ROTTERDAM, NETHERLANDS；latest_shipment=150625。
五、貿易單據製作(本題共 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) 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。
Me ed
Swift Output : FIN 700 ISSUE OF ADOCUMENTARY CREDIT
Sender : THE BANK OF MITSUBISHI-TOKYO-UFJ LTD.
7-1, MARUNOUCHI 2-CHOME, CHIYODA-KU, OSAKA 100-8388, JAPAN
Receiver : E. SUN BANK, GUTING BRANCH
NO. 220, SEC. 2, NANCHANG RD., JHONGJHENG DIST., TAIPEI CITY 100-84
TAIWAN (R.0.C.)
mannan cnc nnnnnnnnnnnnnnnnnnnnnnnmnnn MESSAGE TOXt --n------ma---n nanan nanan ann nanan nnn
: 50: Applicant
TAKEDA TEA CO., LTD.
1-1, DOSHOMACHI 4-CHOME, CHUO-KU, OSAKA 540-8645, JAPAN
:59 : Beneficiary
TENREN TEA CO., LTD.
7F., NO. 217, SEC. 3, NANJING E. RD., SONGSHAN DIST., TAIPEI CITY 105, TAIWAN
: 42C : Drafts at...
60 DAYS AFTER B/L DATE FOR 100% INVOICE VALUE
: 42A : Drawee
MHCBJPJT
: 44E : Port of Loading/Airport of Departure
TAIWAN PORT
: 44F : Port of Discharge/Airport of Destination
OSAKA
: 45A : Shipment of (goods)
OOLONG TEA
OL147-S USD 65.00/CAN
OL149-L USD120.00/CAN
CFR OSAKA
SHIPPING MARK : TT (IN DIA)/C/NO: 1-UP
: 46A : Documents Required
1. COMMERCIAL INVOICE IN 3 COPIES
2. PACKING LIST IN 3 COPIES
3. FULL SET OF CLEAN ON BOARD BILLS OF LADING MADE OUT TO OUR
ORDER MARKED “FREIGHT PREPAID” NOTIFYING APPLICANT AND US WITH
FULLADDRESS
: 47A : Additional Conditions
1. SHIPPING MARK MUST BEAR P/O NO.25463
2. THE GOODS MUST BE SHIPPED BY FULL CONTAINER LOAD
20000-104302 國貿
工廠出貨明細資料 :
OL147-S OL149-L
包裝方式 36 CANS/CTN 18 CANS/CTN
每箱重量 NW: 10.8KGS ; GW: 14.4KGS NW: 10.8KGS ; GW: 13.2KGS
SRY 48x48x60(cm) 18”«18"x20"
3,600 CANS 900 CANS
BILL OF EXCHANGE
Draft No. _KH17277 TAIWAN,__MARCH 15, 2015
For x
At © 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 THE BANK OF MITSUBISHI-TOKYO-UFJ LTD.
Credit No.___ AB-009155231 Dated JANUARY 11, 2015 |
To TENREN TEA CO., LTD. |
®
XXX
國貿業務丙級試題 6-4
TENREN TEA COMPANY LIMITED
7F NO. 217, SEC.3, NANJING E. RD.
SONGSHAN DIST., TAIPEI CITY 105
TAIWAN
INVOICE
No.__KH17277 Date:__ MARCH 15, 2015
INVOICE of _ AS FOLLOWS
For account and risk of Messrs. ®
Sailing on MARCH 15, 2015 Per S.S. Xx
Shipment From ® To OSAKA
Marks Nos. Descipion of Goo
一人
USD65.00
x © X
USD120.00
SAY TOTAL X
TENREN TEA CO., LTD.
1 XX
SALES MANAGER
20000-104302 國貿
TENREN TEA COMPANY LIMITED
7F NO. 217, SEC.3, NANJING E. RD.
SONGSHAN DIST., TAIPEI CITY 105
TAIWAN
PACKING LIST
No.__KH17277 Date: MARCH 15, 2015
PACKING LIST of AS FOLLOWS MARKS & NOS.
For account and risk of Messrs. X
Sailing on _MARCH 15, 2015 Per SS. @ @
Shipment From X To OSAKA
. i . Net Weight | Gross Weight | Measurement
Packing No.| Description of Goods | Quantity
@10.8KGS
1,080.0 KGS
® X x | @108KGS x @
540.0 KGS
X X X xX X CBM
www Www www vw www
SAY TOTAL ONE HUNDRED FIFTY (150) CARTONS ONLY
TENREN TEA CO.,LTD.
XXX
SALES MANAGER
國貿業務丙級試題 6-5
SHIPPING ORDER
Shipper: Please receive for shipment the under | S/O NO.
ITENREN TEA CO., LTD. mentioned goods subject to your
7F., NO. 217, SEC. 3, NANJING E. RD. published regulations and conditions
SSONGSHAN DIST., TAIPEI CITY 105
TAIWAN
Consignee:
@ Taiwan Marine Transport Corporation
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:
X 報關行 : 電話/聯絡人 :
Ocean Vessel Voy. No. Final destination (On Merchant's Account And Risk)
EVER LUCKY 4233
Place of Receipt |Port of Loading Freight to be:
KEELUNG @ Prepaid O Collect
Port of Discharge |Place of Delivery
OSAKA 領提單處: Bit | 台中 | 台中港 | Be
7 Gross Weight| Measurement
eo | «|
xX Xx xX
櫃型/櫃數
FREIGHT PREPAID | —*20/__X40'
Container No.YMLU 2714637 SERVICE REQUIRED
SAYTOTAL XX BFCL/FCL OLCL/LCL
LIC NO. AB-009195231 OFCULCL 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 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。
20000-104302 國貿
|
|
國貿業務丙級試題 6-6
初複
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3 | 閱閱
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能 ;
參考解答
- 製單共同欄位：applicant=TAKEDA TEA CO., LTD. 1-1, DOSHOMACHI 4-CHOME, CHUO-KU, OSAKA 540-8645, JAPAN；beneficiary=TENREN TEA CO., LTD. 7F., NO. 217, SEC. 3, NANJING E. RD., SONGSHAN DIST., TAIPEI CITY 105, TAIWAN；loading=TAIWAN PORT；discharge=OSAKA。
第5題
一、基礎貿易英文 (本大題合計 20 5)
則 ; (一)本題語群選項不可重覆 (共 5小格,每小格2分,合計 10分)
« i (=) ARSE (共 10小格,每小格 1分,合計 105)
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7 4a 20000-104302 國貿業?
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