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e-mail。
(本題語群選項不可重覆,共5 小格,每小格2 分,合計10 分)
以下是怡美食品公司陳經理寫給歐洲某企業的e-mail。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e-mail 之內容。
Dear Mr. Michelson,
Thank you for your counter offer 1 May 15.
Unfortunately, we are unable to offer the Venus necklaces at the prices you 2 .
Gold price has increased by 20% since the beginning of the year, and we have cut our
profit margins significantly to 3 our existing prices.
May I suggest that you order the Mercury series? They are equally well made and
4 designed but priced within your budget.
Attached please find our e-catalogue 5 the pictures of the necklaces. I hope
the suggestion will be of help to you, and I look forward to your favorable reply.
Best regards,
Tina Wu
(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. 一收到您的確認函,我們就會執行訂單。
Upon 1 of your 2 , we will execute the order.
2. 此型號需求甚殷,建議您儘早接受報價。
As this model is 3 great 4 , we would recommend that you accept
this offer as soon as possible.
3. 關於受損貨品,我們已向保險公司索賠。
Regarding the damaged goods, we have filed a 5 with the 6
company.
4. 我們想知道該公司在準時付款方面是否值得信賴。
We would like to know whether the firm is 7 in 8 its accounts
promptly.
5. 因是第一次交易,若您能提供信用參詢資料,將不勝感激。
As this is our first 9 with you, we would be V if you could
provide us with some references.
答案代號
答案語群
A
attractively
B
beautiful
C
contains
D
date
E
of
F
maintain
G
provided
H
remain
I
requested
J
showing
◎姓名及准考證號
碼書寫請由左至
右橫書填寫
101 國貿業務丙級5-2
參考解答
- （二）填空題參考完整句：
- 1. 請依正式商業英文翻譯：一收到您的確認函,我們就會執行訂單。
- 2. 請依正式商業英文翻譯：此型號需求甚殷,建議您儘早接受報價。
- 3. Regarding the damaged goods, we have filed a claim with the insurance company.
- 4. 請依正式商業英文翻譯：我們想知道該公司在準時付款方面是否值得信賴。
- 5. 請依正式商業英文翻譯：因是第一次交易,若您能提供信用參詢資料,將不勝感激。
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。
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。
Authentication Result:Correct with current key
-----------------------------------------------------Instance Type and Transmission----------------------------------
Original received from SWIFT
Priority
: Normal
Message Output Reference
: 0600.110218PNBPTETPCXXX0624247063
Correspondent Input Reference
: 1627.110218HDFCINBBADEL0891871309
---------------------------------------------------Message Header-------------------------------------------------
Swift Output
:
700 ISSUE OF A DOCUMENTARY CREDIT
Sender
:
HDFCINBBADEL
HDFC BANK LIMITED
NEW DELHI, INDIA
Receiver
:
PNBPTWTPCXXX
WELLS FARGO BANK, N.A., TAIPEI BRANCH (FORMERLY KNOWN AS
WAC) TAIPEI, TAIWAN
-----------------------------------------------------------Message Text---------------------------------------------------
:
Sequence of Total
1/1
40A
:
Form of Documentary Credit
IRREVOCABLE
:
Documentary Credit Number
003LC01110480003
31C
:
Date of Issue
111220
40E
:
Applicable Rules
UCP LATEST VERSION
31D
:
Date and Place of Expiry
120409 TAIWAN
:
Applicant
QUINOX OVERSEAS PRIVATE LIMITED
R-914B, KHIRKI EXT., MALAVIYA NAGAR NEW DELHI-1017, INDIA
:
Beneficiary
BAY KING CO., LTD.
NO. 158, 5 ROAD, TAICHUNG INDUSTRIAL PARK, SHITUEN CHU
TAICHUNG, TAIWAN
32B
:
Currency Code, Amount
USD48,695.00
39B
:
Maximum Credit Amount
NOT EXCEEDING
41D
:
Available With...By...
ANY BANK IN TAIWAN BY NEGOTIATION
42C
:
Drafts at...
45 DAYS AFTER SIGHT FOR FULL INVOICE VALUE
42D
:
Drawee
ISSUING BANK
43P
:
Partial Shipments
ALLOWED
43T
:
Transhipment
ALLOWED
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
9.投保並取
得保險單據
(CIF)
訂貨
驗貨
出貨
墊
付
押
匯
款
項
17.
×
16. 7.
×
通
知
信
用
狀
6.
1.招攬交易、信用調查
2.詢價、報價、還價
3.接受並確認
15.裝船通知
8. d
14. ×
22. f
21. ×
報關行/承攬商
檢驗公證
機構
關稅局
指定地點
e
11.
12.
×
18. 寄單求償
5. ×
4.
c
19.
×
進
口
贖
單
(
付
款
或
承
兌
)
指定地點
13.裝船
23.
×
24.
×
9′.開狀前投保
(FOB、CFR)
銷
售
貨
物
25. g
10.貨物進
儲指定地點
委託
報關
委託
報關
檢
驗
或
公
證
檢
驗
或
公
證
貿易流程圖
簽審與
許可
簽審與
許可
20.
101 國貿業務丙級5-3
44E
: Port of Loading/Airport of Departure
ANY SEAPORT IN TAIWAN
44F
: Port of Discharge/Airport of Destination
MUMBAI
44C
: Latest Date of Shipment
120325
45A
: Description of Goods and/or Services
WXYGEN CONCENTRATOR AS PER BENEFICIARY′S PROFORMA INVOICE NO.
K302-110201001 DATED 10-OCT-2011
TERMS OF DELIVERY:FOB ANY SEAPORT IN TAIWAN INCOTERMS 2010
46A
: Documents Required
1. COMMERCIAL INVOICE IN ONE ORIGINAL AND THREE COPIES
2. PACKING LIST IN ONE ORIGINAL AND THREE COPIES
3. 3/4 SET PLUS TWO N/N COPIES OF CLEAN ON BOARD MULTIMODAL BILLS OF
LADING MARKED FREIGHT COLLECT CONSIGNED TO THE ORDER OF HDFC
BANK LTD. AND NOTIFY APPLICANT
4. CERTIFICATE OF ORIGIN ISSUED BY CHAMBER OF COMMERCE IN
ONE ORIGINAL AND TWO COPIES
5. BENEFICIARY TO INFORM THE APPLICANT DETAILS OF SHIPMENT SUCH
AS BILLS OF LADING NO. AND DATE, VESSEL NAME, ACTUAL VALUE AND
QUANTITY OF GOODS LOADED, ETA. WITHIN 7 DAYS FROM THE SHIPMENT
DATE. BENEFICIARY′S CERTIFICATE TO THIS EFFECT SHOULD ACCOMPANY
THE DOCUMENTS
47A
: Additional Conditions
1. ALL DOCUMENTS TO INDICATE〝DRAWN UNDER THE DOCUMENTARY
CREDIT NO. 003LC01110480003 OF HDFC BANK LTD.〞
2. A DISCREPANCY FEE OF USD25.00 WILL BE DEDUCTED FOR EACH SET
OF DISCREPANT DOCUMENTS
3. ALL DOCUMENTS MUST BE IN ENGLISH
4. SHORT FORM BLANK BACK TRANSPORT DOCUMENTS NOT ACCEPTABLE
5. CHARTER PARTY BILLS OF LADING NOT ACCEPTABLE
6. DOCUMENTS DATED PRIOR TO L/C ISSUANCE DATE ARE NOT ACCEPTABLE
71B
: Charges
ALL BANK CHARGES OUTSIDE INDIA ARE FOR THE ACCOUNT OF THE
BENEFICIARY
: Period of Presentation
DOCUMENTS TO BE PRESENTED WITHIN 15 DAYS AFTER THE SHIPMENT DATE
BUT WITHIN THE VALIDITY OF THIS CREDIT
: Confirmation Instructions
WITHOUT
: Instructions to Paying/Acpting/Nego Bank
1. IN REIMBURSEMENT, WE SHALL REMIT PROCEEDS AS PER THE
INSTRUCTIONS OF THE NEGOTIATING BANK ON PRESENTATION OF
DOCUMENTS WHICH ARE IN STRICT COMPLIANCE WITH THE LC TERMS
2. AFTER NEGOTIATION UNDER THIS CREDIT THE NEGOTIATING BANK
SHOULD COURIER THE DOCUMENTS TO US IN ONE LOT
: Sender to Receiver Information
EXCEPT AS OTHERWISE EXPRESSLY STATED THIS DOCUMENTARY CREDIT IS
SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY
CREDITS 2007 REVISION, ICC PUBLICATION NO.600
---------------------------------------------------Message Trailer-------------------------------------------------
{MAC:00000000}
{CHK:1E272F699E0B}
END
參考解答
- 信用狀基本分析：通知銀行：PNBPTWTPCXXX；提示單據期限：裝運日後 15 天內，且不得超過 120409 TAIWAN；信用狀種類：Negotiation Credit；付款性質：Sight Credit。
- 裝運與保險：分批裝運：可。
- 製單共同欄位：credit_no=003LC01110480003；issue_date=111220；applicant=QUINOX OVERSEAS PRIVATE LIMITED R-914B, KHIRKI EXT., MALAVIYA NAGAR NEW DELHI-1017, INDIA；beneficiary=BAY KING CO., LTD. NO. 158, 5 ROAD, TAICHUNG INDUSTRIAL PARK, SHITUEN CHU；loading=ANY SEAPORT IN TAIWAN；discharge=MUMBAI；latest_shipment=120325。
四、貿易單據製作 (本題共15 小題,每小題2 分,合計30 分)
請依三、商業信用狀及下列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○1 、○2 、○3 ...依序將正確答案填入答案紙之答案欄內。
工廠出貨明細資料:
貨號
XY- 001
XY- 002
XY-003
貨品規格
GEN-381
GEN-400
GEN-908
包裝方式
1 SET/CTN
2 SETS /CTN
3 SETS/CTN
每箱重量
NW: 10KGS
GW: 12.8KGS
NW: 25KGS
GW:26KGS
NW: 16KGS
GW: 17.5KGS
出貨數量
10 SETS
14 SETS
30 SETS
每箱尺寸
1.75m×1.2m×1.1m
100cm×90cm×250cm
6′×4′×4′
Bill of Exchange
Exchange for × Taipei, Taiwan MAR. 18, 2011
At 1 Sight Pay this FIRST of Exchange (SECOND being unpaid) to the
Order of WELLS FARGO BANK
The sum of ×
Value received in reimbursement of drawing under 2
Letter of Credit No. × Dated ×
To
HDFC BANK LIMITED 3
__________________________ X XX
101 國貿業務丙級5-4
B A Y K I N G C O M P A N Y L I M I T E D
NO. 158, 5 ROAD, TAICHUNG INDUSTRIAL PARK
SHITUEN CHIU, TAICHUNG
TAIWAN, R.O.C.
INVOICE
No. K-2012-03 Date: MAR. 18, 2012
INVOICE of AS FOLLOWS
For account and risk of Messrs. 4
Shipped by ×
Shipped Per 5 Sailing on or about MAR. 18, 2012
From TAICHUNG To ×
L/C No. × Contract No. ×
Marks & Nos. Description of Goods
Quantity
Unit Price
Amount
×
AS PER ×
XY- 001 (GEN-381)
XY- 002 (GEN-400)
XY- 003 (GEN-908)
×
× SETS
vvvvvvvv
USD680.55
USD1,008.25
USD925.80
USD6,805.50
USD14,115.50
USD27,774.00
USD48,695.00
vvvvvvvvvvv
BAY KING COMPANY LIMITED
X X X
SALES MANAGER
B A Y K I N G C O M P A N Y L I M I T E D
NO. 158, 5 ROAD, TAICHUNG INDUSTRIAL PARK
SHITUEN CHIU, TAICHUNG
TAIWAN, R.O.C.
PACKING LIST
No. K-2012-03 Date: MAR. 18, 2012
PACKING LIST of AS FOLLOWS MARKS & NOS.
For account and risk of Messrs. ×
___________________________________________________________
Shipped Per × ×
Sailing on or about MAR. 18, 2012
Shipment From TAICHUNG To 9
Packing No.
Description
Quantity
Net Weight
Gross Weight
Measurement
×
×
vvvvvvvvvv
×
XY- 001 (GEN-381)
XY- 002 (GEN-400)
XY- 003 (GEN-908)
×
×
×
vvvvvvvvvv
@10 KGS
× KGS
@25 KGS
× KGS
@16 KGS
× KGS
vvvvvvvvvvv
@12.8 KGS
128KGS
@26 KGS
182KGS
@17.5 KGS
175KGS
×
vvvvvvvvvvv
× CBM
vvvvvvvvvvvvv
BAY KING COMPANY LIMITED
X X X
SALES MANAGER
SAY × ONLY.
SAY TOTAL × CTNS ONLY.
101 國貿業務丙級5-5
SHIPPING ORDER
Please receive for shipment the under mentioned goods subject to your
published regulations and conditions
S/O NO.
Shipper:
BAY KING CO., LTD.
NO. 158, 5 ROAD TAICHUNG INDUSTRIAL
PARK, SHITUEN CHIU, TAICHUNG
TAIWAN
Consignee:
WAN HAI LINES LTD.
萬海航運股份有限公司
Notify Party:(Full name and address)
QUINOX OVERSEAS PRIVATE LIMITED
R-914B, KHIRKI EXT., MALAVIYA NAGAR
NEW DELHI-1017, INDIA
報關行: 電話/聯絡人:
Ocean Vessel
JJIE
Voy. No.
W006
Final destination (On Merchant's Account And Risk)
Place of Receipt
×
Port of Loading
TAICHUNG
Freight to be:
13 □ Prepaid □ Collect
Port of Discharge
×
Place of Delivery
×
領提單處:
台北
台中
台中港
高雄
Marks and Numbers/
Container No. and Seal No.
Quantity and Unit
Description of Goods
Gross Weight
(KGS)
Measurement
(M
3)
×
×
× CTNS
×
×
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 _________
參考解答
- 單據製作參考：依信用狀逐欄填入 L/C No.、開狀日、申請人、受益人、品名、數量、單價、總金額、裝卸港、船名航次、運費註記與嘜頭；各單據欄位須一致。
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-001 與貨號B-001 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-001
B-001
包裝方式
12 PCS/DOZ; 20 DOZ/CTN
12 SETS/DOZ; 15 DOZ/CTN
包裝尺寸
1m × 0.7m × 0.54m
25" × 30" × 36"
採購成本
NTD360/PC
NTD250/SET
運費資料:
併櫃(CFS)
20 呎整櫃
40 呎整櫃
運
費
USD80
USD1,650
USD2,200
最低裝運量
1 CBM
25 CBM
50 CBM
其他報價資料:
匯率:USD1=NTD29.05
利潤率:8.2 %
保險費率:投保ICC(A)條款0.24% 保險金額加成20%
業務費率:6.5 %
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CFRC 與CIFC 分別為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-001:併櫃方式報價
題目
答案
單位
1. 每箱CBM 數
CBM
2. 每箱才積
CFT
3. 每PC 運費
USD/PC
4. FOB 報價
USD/PC
5. CFRC5 報價
USD/PC
貨號B-001 :20 呎整櫃方式報價
題目
答案
單位
6. 每箱才數
才(CFT)
7. 每箱CBM 數
CBM
8. 20 呎櫃報價數量
SETS
9. 每SET 運費
USD/SET
10. CIFC3 報價
USD/SET
SAY TOTAL 15 ONLY
101 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。