民國103年 第2梯次 20000 國貿業務丙級 術科考古題與答案

民國103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 3 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,並將答案代號填入答案紙,完成范電 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) 8 「 competitively et po obliged Dear Sirs: We recently attended the Office Trade Show 2014 in Washington and were impressed by the attractive design of your office furniture. We would be ©_ it you would send us details of your products and your current price-list. We are distributors of quality office furniture and have a number of retail @ inEast Asia. If your products are of good quality, there may be considerable 人@ for them here. We must, however, point out that there is already a range of office furniture @ from Germany and manufactured locally. It is crucial that your products are @ priced if you wish to get a foothold in the market. We look forward to hearing from you soon. Sincerely, Lucia Lee 20000-103302 國貿業務 LHR 4p oy] SAPS AORN Sf Alas ated (=) 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 @ . We hope that you will find these @ @ : 3.我們的價格與他們比較起來相對較低。 Our prices are relatively low in © with ©. | | | 4. 我們會提前一週交貨,因此希這付款日也一併提前。 | Our _@ _ will be a week early, so we'd like to move the payment date as well. | 5. 本公司專門生產時尚和負擔得起的鞋。 We _© _ in fashionable and _ © footwear. 業務丙級術科試題 6-1 =: BASE (ABR 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DOG@@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) 貿易流程圖 ee 1. BERS eRe a ies ape FA #t8) sense] / og Bem (8 le BER bie 許可 {aE a 3. 接受並確認 = , 出口商 E is @ . 進口商 (3%) E (美國) F ak 14. 交付提量GBZD上有生22 x Hei hee 出貨 ae 10 13. Ras 25.提報關 4, 18, 20. 一一踢 0 |#* X 17. |16. | 7 | 6. |報關行承攬商 ai 中 i" xe l@la judas. 7B 基地門人一/ Uses we 2s. 24 # 理知放或或 |x 全 2 則 Ola le 全 了 5.關發、交付信用狀 還 20000-103302 國貿業務|

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：我們的價格與他們比較起來相對較低。
  • 4. 請依正式商業英文翻譯：我們會提前一週交貨,因此希這付款日也一併提前。|。
  • 5. We specialize in manufacturing fashionable and affordable shoes.
  • 17. 請依正式商業英文翻譯：|16.|7|6.|報關行承攬商ai中i"。

第2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,分別以併櫃 與整櫃運量,核算相關運費與報價。 產品資料: [貨號| AA | 8 | 包裝方式 包裝尺寸 採購成本 運費資料 : « 軍們櫃(Cr9) | 最低裝運量 | 其他報價資料 : | 匯率:USD1# NTD30.15 «FUR | 8% 保險費率: 0.2% ; 保險金額加成:10% [|業務費率: 6% 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 CIFC 分別為 FOB 與 CIF 為基礎之含佣價。 3. 計算過程不需列出,直接填入數字答案。 RRA: 併櫃方式報價 [每箱CTT數| 0 cr | [2 sa@ceme | @ co8w | | 貨號B:40 IRE | | 7. 40 呎櫃報價數量 | 9. FOBC5 報價 @ 業務丙級術科試題 6-2 、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。 SENDER + MEGA INTERNATIONAL COMMERCIAL BANK CO., LTD., TAICHUNG BRANCH RECEIVER _: SAIGON THUONG TIN COMMERCIAL JOINT STOCK BANK > 40A : Form of Documentary Credit IRREVOCABLE AND TRANSFERABLE :20 +: Documentary Credit Number 14MICB0207125 :31C : Date of Issue 140710 > 40E : Applicable Rules UCP LATEST VERSION :31D : Date and Place of Expiry 140807 IN VIETNAM :50 : Applicant WIN TRADING CO., LTD. SF-8, NO.123, SEC.1, WENSING RD., TAICHUNG, TAIWAN :59 : Beneficiary YANG SHIN CO., LTD. 28 BINH TATION ST., WERD 5, DIST. 7, HOCHIMINH CITY, VIETNAM :32B : Currency Code, Amount USD22,500.00 > 41D : Available With... By... ADVISING BANK BY NEGOTIATION :42C : Drafts at SIGHT FOR 100% INVOICE VALUE :42A : Drawee ISSUING BANK :43P : Partial Shipments PROHIBITED :43T : Transshipment ALLOWED :44E : Port of Loading CAT LAI PORT, HOCHIMINH :44F : Port of Discharge KEELUNG :44C : Latest Date of Shipment 140731 20000-103302 國貿業務 | + 45A : Description of Goods and/or Services ! 1,500 SETS OF HAND TOOLS AS PER P/I NO. YS20-1128 . CIF KEELUNG : 46A : Documents Required 1. SIGNED COMMERCIAL INVOICE IN TRIPLICATE. 2. FULL(4/4) SET OF CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER OF SHIPPER BLANK ENDORSED NOTIFY APPLICANT AND MARKED "FREIGHT PREPAID". 3. INSURANCE POLICIES OR CERTIFICATES IN DUPLICATE, FOR FULL CIF INVOICE VALUE PLUS 10% COVERING ICC(A) AND INSTITUTE STRIKES CLAUSE(CARGO). 4. PACKING LIST IN QUADRUPLICATE. 5. BENEFICIARY'S CERTIFICATE CERTIFYING THAT ONE SET OF NON-NEGOTIABLE SHIPPING DOCUMENTS HAVE BEEN SENT TO THE APPLICANT BY COURIER WITHIN 3 WORKING DAYS AFTER THE DATE OF SHIPMENT. :47A : Additional Conditions 1. ALL DOCUMENTS FOR NEGOTIATION MUST INDICATE THIS L/C NUMBER. 2. THE ADVISING BANK IS AUTHORIZED AS TRANSFERRING BANK. 3. ASPECIAL CHARGE OF USD80.00 OR EQUIVALENT IS PAYABLE BY BENEFICIARY ON EACH DRAWING IF DOCUMENTS ARE PRESENTED WITH DISCREPANCY(IES). 4. THE THIRD PARTY SHIPPING DOCUMENTS ARE NOT ACCEPTABLE. 5. THE BLANK BACK BILLS OF LADING ARE NOT ACCEPTABLE. :71B : Charges ALL BANKING CHARGES OUTSIDE TAIWAN ARE FOR ACCOUNT OF BENEFICIARY. :48 : Period for Presentation WITHIN 10 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THIS CREDIT. : 78 Instructions to Pay/Acc/Neg Bank ON RECEIPT OF DOCUMENTS IN COMPLIANCE WITH THE TERMS AND CONDITIONS OF THIS CREDIT, WE SHALL REMIT PROCEEDS AS INSTRUCTED. ALL DOCUMENTS MUST BE FORWARED TO US(MEGA INTERNATIONAL COMMERCIAL BANK CO., LTD., TAICHUNG BRANCH) IN ONE LOT BY COURIER SERVICE. (ADDRESS: NO. 100, MIN CHUAN RD., TAICHUNG, TAIWAN, R. O. C.) IST RATER 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。

第3題

五、貿易單據製作 (本題共 IS 小題,每小題2分,合計 30 分) 請依 THE BANK OF TOKYO-MITSUBISHI UFI, LTD.銀行開來之信用狀部分內容及 相關工廠出貨明細資料,填製(一)Biil ofExchange、(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 答案填人答案紙之答案欄內。下列為信用狀部分內容 : JES UB IBS SD SD DID IIDC HODEI SUIS DIES IO SUD IS IORI IB IS IS ISDE SASHES EERO SESE EI 50 : Applicant LAND & LIFE CO., LTD. NO. 82, NAKANO, KIMITSU-SHI, TOKYO, JAPAN 59 : Beneficiary ENJOY ENTERPRISE CO., LTD. NO. 120, SEC.1, NANJING W. RD., TAIPEI, TAIWAN :32B : Currency Code, Amount Currency :USD (US DOLLAR) Amount : #25,400.00# : 41D Available With... By... ANY BANK BY NEGOTIATION :42C : Drafts at... SIGHT FOR FULL INVOICE VALUE :42E : Drawee ISSUING BANK :44E : Port of Loading KEELUNG, TAIWAN | :44F : Port of Discharge TOKYO, JAPAN > 45A : Description of Goods &/or Services 300 SETS OF SPRAY GUN S-102A AT USD50.00/SET 200 SETS OF SPRAY GUN S-103A AT USD52.00/SET FOB KEELUNG :46A : Documents Required 1. SIGNED COMMERCIAL INVOICE IN 3 COPIES INDICATING CONTRACT NUMBER IT-0113. 2. FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO OUR ORDER MARKED "FREIGHT COLLECT" NOTIFYING APPLICANT WITH FULL ADDRESS 3. PACKING LIST IN 3 COPIES. :47A : Additional Conditions 1. ALL DOCUMENTS FOR NEGOTIATION MUST INDICATE THE CREDIT NUMBER 14BTMO1LC228. 2. SHIPPING MARK : L&L (IN DIA) /TOKYO/1-UP 20000-103302 國貿業務 | BILL OF EXCHANGE | Draft No. EJ-140228 TAIWAN, JULY 19, 2014 | For USD25,400.00 At Xx sight of this FIRST of Exchange (Second of the same tenor and date being | unpaid) | Pay to the order of BANK OF TAIWAN The sum of @ Drawn under X Credit No. @ Dated JUNE 18, 2014 To ® ENJOY ENTERPRISE CO., LTD. XXX 業務丙級術科試題 6-4 ENJOY ENTERPRISE CO., LTD. NO. 120, SEC.1, NANJING W. RD. TAIPEI, TAIWAN INVOICE No. EN-100213 Date: JULY 10, 2014 N INVOICE of 500 SETS OF SPRAY GUN F For account and risk of Messrs. LAND & LIFE CO., LTD. F NO. 82, NAKANO, KIMITSU-SHI, TOKYO, JAPAN A Sailing on or about X Per S.S. EVER UNION _V.001E-032 F From KEELUNG, TAIWAN To (0) s Marks & Nos. [Description of Goods| Quanity | _UnitPriee | Amount] 1! SPRAY GUN © © S-102A 300 SETS USD50.00/SET x S-103A 200 SETS USD52.00/SET 500 SETS x VVVVVVVVV VVVVVV SAY TOTAL XXX DRAWN UNDER XXX LICINO. XX DATED JUNE 18, 2014 CONTRACT NO. @ ENJOY ENTERPRISE CO., LTD. XXX SALES MANAGER 20000-103302 國貿業務 ENJOY ENTERPRISE CO., LTD. NO. 120, SEC.1, NANJING W. RD. TAIPEI, TAIWAN PACKING LIST No: _EN-100213 Date: JULY 10, 2014 PACKING LIST of 500 SETS OF SPRAY GUN MARKS & NOS. For account and risk of Messrs. LAND & LIFE CO., LTD. i NO. 82, NAKANO, KIMITSU-SHI, TOKYO, JAPAN Xx ! PerS.S.__ EVERUNION _V.001E-032 4 Sailing on or about xX From _KEELUNG, TAIWAN To X SPRAY GUN S-102A @20 SETS (9) X X 300 SETS S-103A @20 SETS 200 SETS 25 CTNS 500 SETS 490.00 KGS xX X VVVVVVVVV VVVVVVVVVV VVVVVVVVVVVV VVVVVVVVV VVVVVVVVV | SAY TOTAL, ® | LIC NO. X ENJOY ENTERPRISE CO.,|LTD. OO SALES MANAGER 業務丙級術科試題 6-5 SHIPPING ORDER Shipper: Please receive for shipment the under S/O NO. Xx mentioned goods subject to your published regulations and conditions Consignee: . ® Notify Party: (Full name and address) Taiwan Marine Transport Corporation 2 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) 8 001E-032 Place of Receipt |Port of Loading Freight to be: KEELUNG ® Prepaid 0 Collect Port of Disch Pl f Deli ~ x 25 CTNS SPRAY GUN 櫃型/櫃數 VVVVVVVVVY __X20/ X40' SAY TOTAL | X SERVICE REQUIRED UCNO. X QFCUFCL 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 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。 20000-103302 國貿業務 A | | BTR BAI 6-6 初複 閱閱 總總 |分分 | Apo BELA B32 ; | Fx fT EA BE Re TE Be SS 則 i 初複 還 ! 閱閱 如 ;

參考解答

  • 製單共同欄位：applicant=LAND & LIFE CO., LTD. NO. 82, NAKANO, KIMITSU-SHI, TOKYO, JAPAN；beneficiary=ENJOY ENTERPRISE CO., LTD. NO. 120, SEC.1, NANJING W. RD., TAIPEI, TAIWAN。