民國102年 第2梯次 20000 國貿業務丙級 術科考古題與答案

民國102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) 請填入適當的語詞以完成下列函電。 (本題語群選項不可重覆,共5 小格,每小格2 分,合計10 分) 以下是綺麗時尚公司李經理寫給供應商的函電。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。 Dear Mr. Derby, We have written to you twice, on April 25 and May 20, concerning your 1 of $1,325.35, which has been outstanding since March, but so far we have not received your 2 or an explanation. We feel that you have been given sufficient time to settle this long 3 payment. Your immediate attention is sought to this 4 matter. Please notice that this is our final notice to you. Unless you 5 the account by June 30, 2013, we will turn your file over to a collection agency. This could jeopardize your credit rating in the industry. We trust that this will not be necessary. Regards, Rebecca Lee (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. 您選擇了當今市面上最先進和最受歡迎的手機。 You have chosen one of the most 1 and 2 mobile phones available on the market today. 2. 供應商告知該商品目前已無庫存。 Our 3 has informed us that the item is out of 4 at present. 3. 您的索賠案已交給保險公司,他們很快會與您聯絡。 Your 5 has been passed on to our insurance company, who will get in 6 with you soon. 4. 我們在10 月12 日曾傳真索取貴公司筆記型電腦的相關資訊。 We sent you a fax on October 12 7 some 8 about your notebook computers. 5. 您會發現,我們的報價對這種品質的產品來說極具競爭力。 You will notice that the prices quoted are extremely 9 for a product of this V . 答案代號 答案語群 A respond B expired C clear D allowance E overdue F emergency G balance H clean I urgent J remittance ◎姓名及准考證號 碼書寫請由左至 右橫書填寫 102-02 國貿業務丙級6-2

參考解答

  • （二）填空題參考完整句：
  • 1. 請依正式商業英文翻譯：您選擇了當今市面上最先進和最受歡迎的手機。
  • 2. 請依正式商業英文翻譯：供應商告知該商品目前已無庫存。
  • 3. 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。
  • 4. 請依正式商業英文翻譯：我們在10月12日曾傳真索取貴公司筆記型電腦的相關資訊。
  • 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cdefg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)

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、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 :JP MORGAN CHASE BANK TAIPEI BRANCH MSG TYPE :700 PRI : N RECIVER:HSBC BANK SABAH BRANCH =========================================================================== :40A:Form of Documentary Credit IRREVOCABLE :20: Documentary Credit Number 9FGGD65428 :31C:Date of Issue 121125 :40E:Applicable Rules UCP LATEST VERSION :31D:Date and Place of Expiry 121231 IN MALAYSIA :50: Applicant BIG TOM INDUSTRIAL CORP. 8F, NO. 245, SONGJIANG RD., TAIPEI 10483, TAIWAN, R. O. C. :59: Beneficiary BHD INDUSTRIAL CORP. NO. 31, GAYA STREET, KOTA KINABALU, SABAH, MALAYSIA :32B:Currency Code, Amount USD17,503.60 :41D:Available With . . . By . . . ADVISING BANK BY NEGOTIATION :42C:Drafts at 180 DAYS AFTER SIGHT FOR 100% INVOICE VALUE :42A:Drawee ISSUING BANK :43P:Partial Shipments ALLOWED :43T:Transshipment ALLOWED :44E:Port of Loading/Airport of Departure MALAYSIAN PORT :44F:Port of discharge/Airport of Destination KEELUNG, TAIWAN :44C:Latest Date of Shipment 121210 出口國 進口國 主管機關 出口商 (台灣) 開狀銀行 (美國) 供應商 保險公司 國內市場 主管機關 保險公司 通知/押匯銀行 (台灣) 船公司 船公司 進口商 (美國) 承攬商/報關行 檢驗公證 機構 關稅局 訂貨 驗貨 出貨 f 17. 辦 理 押 匯 16. 7. d × 6. 1. 招攬交易、信用調查 2. × 3. c 15. 裝船通知 14.交付提單(B/L) 報關行/承攬商 檢驗公證 機構 關稅局 指定地點 出 口 報 關 11. 12. × 18. × 5.開發、交付信用狀 4. × 19. × g ) 指定地點 13.裝船 23. 24. 放 行 銷 售 貨 物 25.提貨 10. × 委託 報關 委託 報關 檢 驗 或 公 證 檢 驗 或 公 證 簽審與 許可 簽審與 許可 22.發行小提單 (D/O) 9.投保並取 得保險單據 (CIF) 9’.e 21.提示提單(B/L) 8. × 20. × 貿易流程圖 102-02 國貿業務丙級6-3 :45A:Description of Goods and/or Services 35.0072 M3 OF ROTARY CUT DRIED VENEER AS PER P/O NO.7435 CFR KEELUNG :46A:Documents Required 1. SIGNED COMMERCIAL INVOICE IN 4 ORIGINALS AND 4 COPIES 2. FULL SET OF ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING (COVERING PORT TO PORT SHIPMENT) MADE OUT TO ORDER OF ISSUING BANK MARKED "FREIGHT PREPAID" AND NOTIFY APPLICANT 3. PACKING LIST IN 3 ORIGINALS AND 3 COPIES 4. CERTIFICATE OF QUANTITY AND QUALITY IN 1 ORIGINAL ISSUED BY AN INDEPENDENT SURVEYOR 5. BENEFICIARY'S CERTIFICATE CERTIFYING THAT ONE SET OF NON- NEGOTIABLE COPY HAS BEEN FAXED TO THE APPLICANT WITHIN 24 HOURS AFTER THE DATE OF SHIPMENT :47A:Additional Conditions 1. ALL DOCUMENTS MENTIONED ABOVE MUST BEAR THIS L/C NUMBER AND MADE OUT IN ENGLISH 2. THIRD PARTY SHIPPING DOCUMENTS ARE ACCEPTABLE 3. BLANK BACK BILLS OF LADING / HOUSE BILLS OF LADING ARE NOT ACCEPTABLE 4. THE ON BOARD DATE OF B/L PRIOR TO THE ISSUED DATE OF THIS CREDIT IS NOT ACCEPTABLE :71B:Charges ALL BANKING CHARGES OUTSIDE TAIWAN INCLUDING REIMBURSEMENT CHARGES IF ANY ARE FOR BENEFICIARY'S ACCOUNT :48: Period for Presentation DOCUMENTS MUST BE PRESENTED FOR NEGOTIATION WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT BUT NOT LATER THAN THIS CREDIT VALIDITY :49: Confirmation Instructions WITHOUT :78: Instructions to Pay/Acc/Neg Bank WHEN DOCUMENTS ARE PRESENTED WITH DISCREPANCIES, WE WILL DEDUCT A DISCREPANCY FEE OF USD65.00 FROM PROCEEDS UPON PAYMENT UPON RECEIPT OF DOCUMENTS CONFORMING TO THE TERMS OF THIS CREDIT WE WILL REMIT PROCEEDS AS PER YOUR INSTRUCTIONS THE NEGOTIATING BANK MUST SEND DIRECTLY DRAFTS AND ALL DOCUMENTS TO US IN ONE LOT BY COURIER SERVICE (ADDRESS: 3F, NO. 106, XINYI RD., TAIPEI, TAIWAN, R. O. C. ) THE AMOUNT OF EACH DRAFT MUST BE ENDORSED ON THE REVERSE OF THIS CREDIT BY NEGOTIATING BANK

參考解答

  • 信用狀基本分析：提示單據期限：裝運日後 15 天內，且不得超過 121231 IN MALAYSIA；信用狀種類：Negotiation Credit；付款性質：Usance Credit。
  • 裝運與保險：分批裝運：可。
  • 製單共同欄位：credit_no=9FGGD65428；issue_date=121125；applicant=BIG TOM INDUSTRIAL CORP. 8F, NO. 245, SONGJIANG RD., TAIPEI 10483, TAIWAN, R. O. C.；beneficiary=BHD INDUSTRIAL CORP. NO. 31, GAYA STREET, KOTA KINABALU, SABAH, MALAYSIA；loading=MALAYSIAN PORT；discharge=KEELUNG；latest_shipment=121210。

第4題

四、貿易單據製作(本題共15 小題,每小題2 分,合計30 分) 請依CHINA CITIC BANK GUANGZHOU BRANCH 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)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c、2、e...依序將正確 答案填入答案紙之答案欄內。下列為信用狀部分內容: *********************************************************************************************************************************** :50:Applicant LIAN STAINLESS STEEL CORP. NO. 22, LIANGUANG ROAD, EAST SECTION, ECONOMY AND TECHNOLOGY DEVELOPMENT ZONE, GUANGZHOU, CHINA :59:Beneficiary WAN DONG CORP. 6F-1, NO. 122, CHUNG HWA 2ND RD., KAOHSIUNG, TAIWAN :42C:Drafts at... AT SIGHT FOR 100 PCT OF INVOICE VALUE :42A:Drawee ISSUING BANK :44E:Port of loading/airport of departure TAIWANESE PORT :44F:Port of discharge/airport of destination HUANGPU :45A:Shipment of (goods) 5 SETS OF BEVEL GEARED MOTOR WITH BRAKE CFR HUANGPU SHIPPING MARK:LIA (IN DIA) / HUANGPU / WC/NO:1-UP :46A:Documents required 1. SIGNED COMMERICAL INVOICE IN 3 ORIGINALS 2. FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER AND BLANK ENDORSED MARK "FREIGHT PREPAID" NOTIFYING APPLICANT WITH FULL ADDRESS 3. SIGNED PACKING LIST IN 3 ORIGINALS STATING "IPPC MARK IS LABELED ON THE PACKAGES" IN CASE OF WOODEN PACKAGES :47A:Additional conditions 1. ALL DOCUMENTS MUST INDICATE THIS CREDIT NUMBER AND CONTRACT NUMBER : 13640497 2.COMMERICAL INVOICE AND PACKING LIST MUST INDICATE " COUNTRY OF ORIGIN:GERMANY " 102-02 國貿業務丙級6-4 工廠出貨明細資料: 貨號 BK9 MA4 包裝方式 1 SET/WC(木箱) 1 SET/WC(木箱) 每箱重量 N.W. 611 KGS G.W. 728 KGS N.W. 465 KGS G.W. 582 KGS 出貨數量 3 SETS 2 SETS BILL OF EXCHANGE Draft No. PO.100212 TAIWAN, AUG. 25, 2012 For X At sight of this FIRST of Exchange (Second of the same tenor and date unpaid) Pay to the order of HUN NAN COMMERCIAL BANK, LTD. The sum of Drawn under Irrevocable credit No. 13-680618-DR Dated JUNE 22, 2012 To WAN DONG CORP. X X X WAN DONG CORPORATION 6F-1, NO.122, CHUNG HWA 2ND RD. KAOHSIUNG, TAIWAN INVOICE No. PO.100212 Date: AUG. 25, 2012 INVOICE of X For account and risk of Messrs. LIAN STAINLESS STEEL CORP. NO. 22, LIANGUANG ROAD, EAST SECTION, ECONOMY AND TECHNOLOGY DEVELOPMENT ZONE, GUANGZHOU, CHINA Sailing on or about AUG. 25, 2012 Per S.S. WAN HAI 223 V-S218 From To HUANGPU Marks & Nos. Description of Goods Quantity Unit Price Amount LIA (IN DIA) HUANGPU WC/NO:1-5 MADE IN GERMANY BEVEL GEARED MOTOR WITH BRAKE BK9 MA4 × × VVVVVV CFR HUANGPU EUR1,650.00 EUR1,550.00 ○ × VVVVVV ○ ○ SAY TOTAL × L/C NO.13-680618-DR CONTRACT NO.: × ○ WAN DONG CORP. XXX SALES MANAGER ○ ○ ○ 102-02 國貿業務丙級6-5 WAN DONG CORPORATION 6F-1, NO. 122, CHUNG HWA 2ND RD. KAOHSIUNG, TAIWAN PACKING LIST No. PO.100212 Date: AUG. 25, 2012 PACKING LIST of AS FOLLOWS MARKS & NOS. For account and risk of Messrs. × × × Per S.S. × Sailing on or about AUG. 25, 2012 From × To HUANGPU Packing No. Description Quantity Net Weight Gross Weight Measurement ○ BEVEL GEARED MOTOR WITH BRAKE BK9 MA4 @ 1 SET 3 SETS @ 1 SET 2 SETS × ○ × × WCS VVVVVV 5 SETS VVVVVVV × VVVVVVV × VVVVVVV × VVVVVVV Taiwan Marine SHIPPING ORDER Shipper: ○ Please receive for shipment the under mentioned goods subject to your published regulations and conditions S/O NO. Consignee: ○ Notify Party:(Full name and address) × Taiwan Marine Transport Corporation 台灣海運股份有限公司 洽訂船位之廠商: 電話/聯絡人: Also Notify: × 報關行: 電話/聯絡人: Ocean Vessel WAN HAI 223 Voy. No. S218 Final destination (On Merchant’s Account And Risk) Place of Receipt KAOHSIUNG Port of Loading KAOHSIUNG Freight to be: ○ 14 □ Prepaid □ Collect Port of Discharge HUANGPU Place of Delivery HUANGPU 領提單處: 台北 台中台中港高雄 Marks and Numbers Container No. and Seal No. No. of P′kgs or Units Description of Goods Gross Weight (M/T) Measurement (M3) × × × ○ BEVEL GEARED MOTOR WITH BRAKE 櫃型/櫃數 ___X20’/___X40’ SERVICE REQUIRED □FCL/FCL □LCL/LCL □FCL/LCL □LCL/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。 SAY TOTAL FIVE (5) WOODEN CASES ONLY L/C NO.13-680618-DR CONTRACT NO.: ○ COUNTRY OF ORIGIN: × ○ . WAN DONG CORP. XXX SALES MANAGER SAY TOTAL × L/C NO.13-680618-DR CONTRACT NO.: × 102-02 國貿業務丙級6-6

參考解答

  • 製單共同欄位：applicant=LIAN STAINLESS STEEL CORP. NO. 22, LIANGUANG ROAD, EAST SECTION, ECONOMY AND TECHNOLOGY；beneficiary=WAN DONG CORP. 6F-1, NO. 122, CHUNG HWA 2ND RD., KAOHSIUNG, TAIWAN；loading=TAIWANESE PORT；discharge=HUANGPU。

第5題

五、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 A B 包裝方式 15DOZ/CTN 20PCS/CTN 包裝尺寸 20′′×18′′×18′′ 0.8 x 0.6 x 0.5 (m) 採購成本 NTD560/DOZ USD24/PC 運費資料: 併櫃(CFS) 20 呎整櫃 40 呎整櫃 運 費 USD80 USD2,600 USD4,600 最低裝運量 1 CBM 25 CBM 50 CBM 其他報價資料: 匯率:USD1= NTD30.05 利潤率:10 % 保險費率: 0.22 % ; 保險金額加成:20 % 業務費率:8 % 注意事項: 1.核算要求:計算過程無法整除時,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FOB&C、CFR&C 與CIF&C 分別 為FOB、CFR 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。 貨號A:併櫃方式報價 題 目 答 案 單 位 1. 每箱CFT 數 CFT 2. 每箱CBM 數 CBM 3. FOB 報價 USD/DOZ 4. 每DOZ 運費 USD/DOZ 5. CFRC3 報價 USD/DOZ 貨號B:20 呎整櫃方式報價 題 目 答 案 單 位 6. 每箱CBM 數 CBM 7. 20 呎櫃報價數量 PCS 8. FOBC5 報價 USD/PC 9. 每PC 運費 USD/PC 10. CIFC7 報價 USD/PC 102-02 國貿業務丙級3-1 技術士技能檢定國貿業務職類丙級

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。