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張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。
LB | commission
[LD | instructions
short-shipping
Dear Mr. Panton,
Thank you for your promptness in delivering the dance shoes we ordered on November 15.
@ __., upon inspection of the shipment received yesterday, we found that the boxes in
which the dance shoes were packed were damaged and seemed to have been broken open
in @ __. Twenty pairs of ballroom dance shoes were @ __; ten others were crushed
out of shape and cannot be sold as new articles.
As the sale was on a CIF basis, we suggest that you contact the forwarding agent with
regard to @_.
Attached please find a list of the lost and damaged items. The consignment will be put
aside until we receive your ©_.
Regards,
Michael Chang
102-01 BZ
ee DAC TRL 4h] YAS PSH
SASHA SCS a cae
(=) 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)
L.該型號已停產,就此通知。
We have to inform you that the _ © __ in question has already been _@ .
2. 我們已安排銀行開立以貴公司為受益人的信用狀。
We have arranged with our bankers to _@___ a letter of credit in your @_.
3. 很遺憾,我們所知道的製造商沒有一家能滿足您的需求。
Unfortunately, there is no _@ _that we know of whocan _@ your needs.
4. 在這次商展,我們會展示一些新開發的產品
At the fair, we will exhibit some of our _@ 。
5. 若您能讓我們延長 3 個月支付這筆發票,我們將感激不盡。
We would be _@ “ifyou would allowus an _@ “ofthree months to pay
this invoice.
國貿業務丙級 6-1
參考解答
- （二）填空題參考完整句：
- 2. We have arranged with our bankers to open a letter of credit in your favor.
- 3. 請依正式商業英文翻譯：很遺憾,我們所知道的製造商沒有一家能滿足您的需求。
- 4. We will display some newly developed products at this trade show.
- 5. 請依正式商業英文翻譯：若您能讓我們延長3個月支付這筆發票,我們將感激不盡。
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@@之步驟名稱填入答案紙之答案欄內。
(本測試項目評分依公佈範例為準)
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‘Kew 9.投保並取 1 ‘
許可得保險單據 2X 貨“9 . 開狀前投簽審與
CIF. 物保(FOB、CFR) 許可
3. xX
出口商進口商
(台灣) 1s. © (4B)
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驗貨 (D/0)
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102-01 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。
三、商業信用狀分析 (本題為填空題,合計分)
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: CITI BANK TAIWAN LTD., TAIPEI, TAIWAN
17F, 87, SEC. 5, NANKING E. RD., TAIPEI 118, TAIWAN
RECEIVER: MIZUHO CORPORATE BANK, LTD.
1-1-5 UCHISAIWAICHO, CHIYODA-KU, TOKYO 100-0011, JAPAN
27 : SEQUENCE OF TOTAL
i 1
與 40A : FORM OF DOC. CREDIT
IRREVOCABLE & TRANSFERABLE
) 20 : DOCUMENTARY CREDIT NUMBER
DQ MN 566846
31C : DATE OF ISSUE
130120
0, 40E : APPLICABLE RULES
5) UCP LATEST VERSION
31D : EXPIRY DATE & PLACE
130320 AT COUNTER OF OPENING BANK
50 : APPLICANT
CARNATION INTERNATIONAL CO., LTD.
NO.158, CHUNG HSIAO E. RD., TAIPEI, TAIWAN
59 : BENEFICIARY
SPY ENTERPRISE CO., LTD.
1-5-2 HIGASHI-SHIMBASHI, MINATO-KU, TOKYO, JAPAN
32B : CURRENCY CODE, AMOUNT
| USD84,000.00
41D : AVAILABLE WITH...BY...
DBS BANK LTD., TOKYO BY DEFERRED PAYMENT AT 30 DAYS AFTER B/L DATE
43P : PARTIAL SHIPMENTS
PROHIBITED
43T : TRANSHIPMENT
PERMITTED
44E : PORT OF LOADING
ANY JAPANESE PORT
44F : PORT OF DISCHARGE
KEELUNG
44C : LATEST DATE OF SHIPMENT
130305
國貿業務丙級 6-2
45A : SHIPMENT (OF GOODS)
5000 SETS OF STATIONERY
46A : DOCUMENTS REQUIRED
1. SIGNED COMMERCIAL INVOICE IN 2 ORIGINALS AND 2 COPIES, BEARING
COUNTRY OF ORIGIN : JAPAN
2. 2/3 SET OF ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING ISSUED TO
ORDER OF SHIPPER AND BLANK ENDORSED, MARKED FREIGHT COLLECT,
INDICATING PEACH INDUSTRIAL CO., LTD. AS SHIPPER AND NOTIFY
APPLICANT
3. SIGNED PACKING LIST IN 2 ORIGINALS AND 2 COPIES
4. INSPECTION CERTIFICATE IN QUADRUPLICATE ISSUED BY BENEFICIARY
5. BENEFICIARY’S CERTIFICATE IN TRIPLICATE CERTIFYING THAT ONE
ORIGINAL B/LAND ONE SET OF NON-NEGOTIABLE SHIPPING DOCUMENTS
HAVE BEEN SENT DIRECTLY TO THE APPLICANT AFTER THE SHIPMENT BY
REGISTERED AIRMAIL
47A : ADDITIONAL CONDITIONS
1. FOUR PERCENT MORE OR LESS ON AMOUNT AND QUANTITY ACCEPTABLE
2. THE ADVISING BANK IS AUTHORISED AS TRANSFERRING BANK
3. INSURANCE COVERED BY THE APPLICANT
4. AUSD25.00 FEE WILL BE DEDUCTED IF PROCEEDS ARE REMITTED VIA WIRE
TRANSFER
71B : CHARGES
ALL BANKING CHARGES OUTSIDE OUR COUNTRY ARE FOR ACCOUNT OF
BENEFICIARY
49 : CONFIRMATION INSTRUCTIONS
WITHOUT
78 =: INSTR TO THE PAY/ACC/NEG BANK
1. AMOUNT OF EACH DRAWING MUST BE ENDORSED ON THE REVERSE OF
THIS ORIGINAL L/C
2. UPON RECEIPT OF COMPLIANT DOCUMENTS AT OUR COUNTER, WE SHALL
ACCEPT THE RELEVANT PRESENTATION AND EFFECT PAYMENT IN
ACCORDANCE WITH THE PRESENTER’S INSTRUCTIONS
3. ALL DOCUMENTS MUST BE SENT TO CITI BANK TAIWAN LTD., TAIPEI, TAIWAN
IN ONE LOT BY COURIER SERVICES
* END
102-01 國貿
參考解答
- 信用狀基本分析：通知銀行：MIZUHO CORPORATE BANK, LTD.。
- 裝運與保險：分批裝運：否。
- 製單共同欄位：credit_no=DQ；issue_date=130120；applicant=CARNATION INTERNATIONAL CO., LTD. NO.158, CHUNG HSIAO E. RD., TAIPEI, TAIWAN；beneficiary=SPY ENTERPRISE CO., LTD. 1-5-2 HIGASHI-SHIMBASHI, MINATO-KU, TOKYO, JAPAN；latest_shipment=130305。
四、貿易單據製作 (AEE 15 小題,每小題 2分,合計 30)
請依DEUTSCHE BANK AG 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)Bil 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、@、G@...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
GTS TRADING CO., LTD.
HS. 27, BORSTELER 86-96A, HAMBURG 22453, GERMANY
59 : BENEFICIARY
MOON INDUSTRIAL CO., LTD.
5F., NO.35, NANJING E. RD., TAIPEI 104, TAIWAN
32B : CURRENCY CODE, AMOUNT
USD137,100.00
41D : AVAILABLE WITH...BY...
ANY BANK BY NEGOTIATION
42C : DRAFTAT...
45 DAYS AFTER B/L DATE FOR 100 PCT OF INVOICE VALUE
42A : DRAWEE
ISSUING BANK
44E : PORT OF LOADING
ANY ASIAN PORT
44F : PORT OF DISCHARGE
HAMBURG
44C : LATEST DATE OF SHIPMENT
121105
45A : SHIPMENT (OF GOODS)
LED MONITOR 1000 SETS AS PER S/C NO.GM-0916
46A : DOCUMENTS REQUIRED
1. SIGNED COMMERCIAL INVOICE IN TRIPLICATE SHOWING COUNTRY OF
ORIGIN : CHINA
2. SIGNED PACKING LIST IN 2 ORIGINALS AND 2 COPIES INDICATING IMPORT
PERMIT NO. 386-85
3. FULL SET OF CLEAN ON BOARD OCEAN BILL OF LADING ISSUED TO ORDER
OF DEUTSCHE BANK AG INDICATING APPLICANT’S NAME AND ADDRESS AS
NOTIFY PARTY AS WELLAS MERKUR VASELINE CO., LTD. FRANKENSTRASSE
12, HAMBURG 20457, GERMANY, MARKED FREIGHT PREPAID
47A : ADDITIONAL CONDITIONS
4. INVOICE AND PACKING LIST MUST BEAR S/C NO.
2. SHIPPING MARK : GTS (IN DIA)
國貿業務丙級 6-3
ED-1058 EP-1088
12 SETS/CRATE(板條箱) 10 SETS/CRATE(收條箱)
每箱尺寸 1.3m x 1.2mx 1.6m 48”x 60"x 42”
eae te N.W.150KGS N.W.120KGS
G.W.160KGS G.W.130KGS
252 SETS 270 SETS
BILL oF EXCHANGE
Draft No._JP-121006 TAIWAN,__OCT. 15, 2012
For 0
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. X ae
Drawn under DEUTSCHE BANKAG
Irrevocable credit No.__13-680618-DR Dated SEPT. 10, 2012
To S MOON INDUSTRIAL CO., LTD.
a XXX
102-01 國貿
MOON INDUSTRIAL CO., LTD.
5F., NO.35, NANJING E. RD.
TAIPEI 104, TAIWAN
INVOICE
No.__JP-121006 Date:__OCT. 15, 2012
INVOICE of _ 522 SETS OF LED MONITOR
For account and risk of Messrs. GTS TRADING CO., LTD.
HS. 27, BORSTELER, HAMBURG 22453, GERMANY
Sailing on or about OCT. 15, 2012 Per S.S. MERKUR LAKE __V.0679
From NINGBO PORT To HAMBURG
LED MONITOR ®
®
ED-1058 USD130.80
x ©
EP-1088 USD142.40
x
VVVVVVVVVVVVV
SAY TOTAL @
DRAWN UNDER DEUTSCHE BANK AG
L/C NO.13-680618-DR DATED SEPT. 10] 2012
MQON INDUSTRIAL CO., LTD.
XXX
SALES MANAGER
SISA 6-4
MOON INDUSTRIAL CO., LTD.
5F., NO.35, NANJING E. RD.
TAIPEI 104, TAIWAN
PACKING LIST
No.__JP-121006 Date:_OCT. 15, 2012
PACKING LIST of __522 SETS OF LED MONITOR MARKS & NOS.
For account and risk of Messrs._GTS TRADING CO., LTD.
HS. 27, BORSTELER, HAMBURG 22453, GERMANY
Per S.S._.MERKUR LAKE __V.0679 Xx
Sailing on or about __ OCT. 15, 2012
From NINGBO PORT To HAMBURG
LED MONITOR
ED-1058
@150 KGS | @160 KGS
x 3,150 KGS | 3,360 KGS @
@@
EP-1088
@120 KGS| @130 KGS
3,240 KGS | 3,510 KGS
X 6,390 KGS | 6,870 KGS
VVVVVVV VVVVVVVVV|VVVVVVVVV | VVVVVVVVV | VVVVVVVVV
SAY.
IMPORT] PERMIT NO. 386-85
S/C NO.| X
MOON INDUSTRIAL CO., LTD.
XXX
SALES MANAGER
102-01 國貿
Shipper: Please receive for shipment the under S/O NO.
MOON INDUSTRIAL CO., LTD. mentioned goods subject to your published
5F., NO.35, NANJING E. RD. regulations and conditions
TAIPEI, 104 TAIWAN
Consignee:
®
Taiwan Marine Transport Corporation
Notify Party:(Full name and address) S sw =
Also Notify: x 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)
xX
Place of Receipt Port of Loading Freight to be:
NINGBO PORT NINGBO PORT Prepaid OCollect
Port of Discharge _|Place of Delivery
: 台 =
HAMBURG HAMBURG 領提單處: 台北台中「|「 台中港 |高雄
Marks and Numbers Gross Weight| Measurement
Container No. and Seal |No. of P’kgs or Units} Description of Goods (M/T) (CM)
No.
LED MoniToR _ | ®870 KGS
xX X |
AS PER S/C NO.GM-0916 櫃型/櫃數
___X20°/__X40"
SERVICE REQUIRED
® OFCL/FCL OLCL/LCL
SAY|TOTAL X 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。
RM ISAM 6-5
參考解答
- 製單共同欄位：applicant=GTS TRADING CO., LTD. HS. 27, BORSTELER 86-96A, HAMBURG 22453, GERMANY；beneficiary=MOON INDUSTRIAL CO., LTD. 5F., NO.35, NANJING E. RD., TAIPEI 104, TAIWAN；latest_shipment=121105。
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:
[廊 As
oREA
ERT
oe
運費資料:
cry
注意事項 :
1.核算要求:計算過程無法整除者,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 與 CIF&C 分別為 FOB 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A:併櫃方式報價
amore [SSSSS—SSCS—S er
2. come | lew
Bowserme [SSS ss]
TS
[crest [ss]
貨號B:40呎整櫃方式報價
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國 ;
= ; (一)本題語群選項不可重覆 (共5小格,每小格2分,合計 10分)
回 |
FS |
眉
守 : (二)本題為填充題 (共 10 小格,每小格 1分,合計 10分)
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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。