民國100年 第2梯次 20000 國貿業務丙級 術科考古題與答案

民國100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、基礎貿易英交(本大題合計 20 分) (一) 請填入適當的語詞以完成下列書信。 (所題語群選項不可重覆,共5小和格,每小格2分,合計 10分) 以下是台美食品公司張經理寫給東歐某企業的函電。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,完成電郵之內容。 ee pe | inluded Gentlemen: Your name was given to us by Sinto Corporation in Singapore as a company that may be interested in the products we 0 . We are one of the leading @ of food products in Taiwan. We handle a wide ® of processed foods, such as dried fruits, canned foods, and instant noodles. Thanks to the state-of-the-art manufacturing facilities and the high quality of the raw materials used, our products have won over the hearts and taste buds of millions of consumers in Asia. @ are our catalog and wholesale price list. If you have any questions, please do not hesitate to let us know. We look forward to ® from you soon. Sincerely, Richard Chang 100 國貿# 士技能檢定術科測試試題 (=) 請填入適當的語詞以完成下列翻譯。 (本題為填空題,共 10 小和格,每小格 1分,合計10分) 1. 我們急需這些貨品。 We are in ® 2) of these goods. ® will be made by bank @_. 3. 本產品不僅品質優越並且價格公道。 This product is not only of the highest quality but also © 人@ 4. 在這種情況下,我方別無選擇只有取消訂單。 Under the circumstances, we have no choice @ to the order. 5. 本公司是一家擴張迅速的跨國公司。 We are a rapidly ® ® company. ) 本 r ) 貿業務丙級 5-1

參考解答

  • (二)填空題參考完整句:
  • 1. 請依正式商業英文翻譯:我們急需這些貨品。
  • 3. 請依正式商業英文翻譯:本產品不僅品質優越並且價格公道。
  • 4. Under these circumstances, we have no choice but to cancel the order.
  • 5. We are a rapidly expanding multinational company.

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0D2G@@@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) "aie 二 | 買易流程圖 awe KER 9. 售生 naa 許可 / 22.詢價、報價、還價 \ [8 ex [ase : 8.接受並確認 出口商貞 15, 典船通知進口商 | (台灣) 上 (48) L aR 14. 交付提單(B/L) | mg | eet | 2X a /—«‘ 驗貨 -" 出貨 ae 10H 。 13.裝船 25. 報關 4生 |19 | 20 據 a O|3 > x 1 檢指定地點下7 N 自生地點不人 ls Fee Py 人 則 ws (2 = ® ® |x 知 | % 是|@ |e 全 & ! Hite aie 5. BAR + BEATE AR 100 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。

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。 SWIFT OUTPUT : FIN 700 ISSUE OF A DOCUMENTARY CREDIT SENDER: | MBCHXXX003XX MCB BANK LTD., 16F, MCB TOWER, LI CHUNDRIGAR ROAD, KARACHI-74 PAKISTAN iy RECEIVER: CBTWXXX 9 CITIBANK TAIWAN LTD., TAIPEI, TAIWAN 可 17E, 87, SEC. 5, NANKING EAST RD., TAIPEI 118, TAIWAN 27: SEQUENCE OF TOTAL 40A : FORM OF DOCUMENTARY CREDIT IRREVOCABLE 20 : DOCUMENTARY CREDIT NUMBER 20 051SF0096 入 3IC : DATEOFISSUE a 110218 a 40E : APPLICABLE RULES 4 UCP LATEST VERSION x 31D : DATEAND PLACE OF EXPIRY & 110410 TAIWAN 50: APPLICANT K&Y VALVE COMPANY LIMITED 8TH FLOOR OGDCL HOUSE, JINNAH AVENUE ISLAMABAD, PAKISTAN 59: BENEFICIARY -NAME & ADDRESS SMILE MACHINE INTERNATIONAL CO., LTD. | NO. 28, 99TH ROAD, TAICHUNG 40735, TAIWAN, R.O.C. 32B : CURRENCY CODE, AMOUNT USD33,881.02 39B =: MAXIMUM CREDIT AMOUNT NOT EXCEEDING 41A : AVAILABLE WITH......BY...... CITIBANK TAIWAN LTD., TAIPEI, TAIWAN BY NEGOTIATION 42C : DRAFTSAT...... 30 DAYS AFTER B/L DATE 42A : DRAWEE MCB BANK LTD., 16F, MCB TOWER, ILI CHUNDRIGAR ROAD, KARACHI-74 PAKISTAN 43P : PARTIAL SHIPMENTS PROHIBITED 43T : TRANSHIPMENT PROHIBITED 44E : SHIPMENT/PORT OF LOADING/FROM... TAICHUNG PORT, TAIWAN LASER 5-2 44F : SHIPMENT/PORT OF DISCHARGE/TO... KARACHI SEAPORT, PAKISTAN 44C : LATEST DATE OF SHIPMENT 110324 454 : DESCRIPTION OF GOODS AND/OR SERVICES REMOVAL AND DEHYDRATION PLANT AS PER P/O NO.AF-E7/M9/F H. S. CODE NUMBER 8481.2000 AND 9760.8090 SHIPPING MARKS : KYSP (IN DIA) / KARACHI /C/NO. 1-UP 464A : DOCUMENTS REQUIRED 1. SIGNED COMMERCIAL INVOICE IN 2 ORIGINALS AND 3 COPIES 2. FULL SET (3/3) ORIGINALS AND 2 NON-NEGOTIABLE COPIES OF CLEAN ON BOARD B/L MADE OUT TO ORDER AND BLANK ENDORSED MARKED FREIGHT PAYABLE AT DESTINATION AND NOTIFY THE APPLICANT 3. PACKING LIST IN 2 ORIGINALS AND 3 COPIES 4. BENEFICIARY’S CERTIFICATE STATING THAT “SHIPMENT ADVICE” INFORMING FULL SHIPMENT DETAILS HAS BEEN FAXED TO APPLICANT 5. CARRIER'S AGENT CERTIFICATE IS REQUIRED TO THE EFFECT THAT CARRYING VESSEL IS OPERATING WITHIN 10 YEARS, AND THE GOODS WILL NOT BE TRANS-SHIPPED AT ANY OTHER PORT OF COUNTRIES 6. INSPECTION/QUALITY CERTIFICATE /TEST REPORT SHOWING ANALYSIS 47A : ADDITIONAL CONDITIONS 1. ALLDOCUMENTS MUST BEAR THIS L/C NO. AND H. 8. CODE NUMBER 2. TRANSPORT DOCUMENTS AND OTHER DOCUMENTS DATED PRIOR TO THE DATE OF THIS LETTER OF CREDIT ARE NOT ACCEPTABLE 3. SHORT FORM/BLANK BACK BILL OF LADING/HOUSE BILL OF LADING ARE NOT ACCEPTABLE 4. ADISCREPANCY FEE OF USD 80.00 OR EQUIVALENT WILL BE DEDUCTED FROM THE PROCEEDS OF ANY DRAWING IF DOCUMENTS ARE PRESENTED WITH DISCREPANCIES, AND IT'S ALWAYS FOR BENEFICIARY'S ACCOUNT 5. USANCE BILLS TO BE NEGOTIATED ON AT SIGHT BASIS AS ACCEPTANCE COMM. AND DISCOUNT CHARGES ARE FOR ACCOUNT OF APPLICANT 6. NEGOTIATION UNDER RESERVES OR AGAINST BANK GUARANTEE PROHIBITED 71B : CHARGES ALL CHARGES OUTSIDE PAKISTAN ARE FOR BENEFICIARY'S ACCOUNT 48 : PERIOD FOR PRESENTATION DOCUMENTS TO BE PRESENTED WITHIN 17 DAYS AFTER DATE OF SHIPMENT BUT NOT LATER THAN L/C EXPIRY DATE 49 : CONFIRMATION INSTRUCTIONS WITHOUT 78 : INSTRUCTIONS TO NEG BANK UPON NEGOTIATION, NEGOTIATING BANK MUST SEND ALL DOCUMENTS TO US BY REGISTERED AIRMAIL 100 EZ?

參考解答

  • 信用狀基本分析:通知銀行:CBTWXXX;提示單據期限:裝運日後 17 天內,且不得超過 信用狀有效期限。
  • 裝運與保險:分批裝運:否。
  • 製單共同欄位:credit_no=20;applicant=K&Y VALVE COMPANY LIMITED 8TH FLOOR OGDCL HOUSE, JINNAH AVENUE ISLAMABAD, PAKISTAN;beneficiary=-NAME & ADDRESS SMILE MACHINE INTERNATIONAL CO., LTD.;latest_shipment=110324。

第4題

四、人貿易單據製作 (本題共 15 VEL > 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)Bil of Exchange (<) Invoice (=) 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。 工廠出貨明細資料: ais BRS t cit Drafts Exchange for ® Taipei, Taiwan MAR.15, 2011 At x Sight Pay this FIRST of Exchange (SECOND being unpaid) to the Order of Citibank Taiwan Limited The sum of @ Value received in reimbursement of drawing under Letter of Credit No. x Dated FEB.18, 2011 Issued by x To ® For and on behalf of SMILE MACHINE INTERNATIONAL CO., LTD. XXX - SETS 5-3 SMILE MACHINE INTERNATIONAL CO., LTD. NO. 28, 99TH ROAD, TAICHUNG 40735 TAIWAN, R.O.C. NVOICE No. PH-2011-03 Date MAR.15, 2011 INVOICE OF ® For account and risk of Messrs K&Y VALVE COMPANY LIMITED 8TH FLOOR OGDCL HOUSE, JINNAH AVENUE ISLAMABAD, PAKISTAN Sailing on or about MAR.15, 2011 Shipped Per_ SSCL V.11E02 From ® To x LIC No. © Contract No. x Marks & Nos. Description of Goods Amount REMOVAL AND x DEHYDRATION PLANT 5 SETS USD2,500.38 | USD12,501.90 x 0) 8 SETS USD1,500.44 3 SETS USD3,125.20 | USD 9,375.60 16 SETS USD33,881.02 VVVVVVV Vvvvvvvvvvvv SAY U.S.DOLLARS x ONLY. DRAWN UNDER x DATED FEB. 18, 2011 ASPER x (0) SMILE MACHINE INTERNATIONAL CO., LTD. XXX SALES MANAGER 100 國貿 SMILE MACHINE INTERNATIONAL CO., LTD. NO. 28, 99TH ROAD, TAICHUNG 40735 TAIWAN, R.O.C. PACKING LIST 011 No. PH-2011-03 Date MAR.15, 2011 國加 PACKING LIST of x MARKS & NOS. _ For account and risk of Messrs K&Y VALVE COMPANY _ LIMITED 8TH FLOOR OGDCL HOUSE, JINNAH AVENUE @ ISLAMABAD, PAKISTAN __ Shipped Per SSCL V.11E02 __ Sailing on or about MAR.15, 2011 _ Shipment From x To x REMOVAL AND 90 DEHYDRATION PLANT @30 KGS 60 150KGS 02 @ x x @45 KGS x x w 180KGS @66 KGS 198KGS 16 SETS x ® x CBM SAYTOTAL x CTNS ONLY. LICNO. x . SMILE MACHINE INTERNATIONAL CO., LTD. _ AWD SALES MANAGER SETS 5-4 Shipper SHIPPING ORDER Please receive for shipment the under mentioned goods subject to ® . . 7 $/0 NO. ‘Your published regulations and conditions Consignee ® . WAN HAI LINES LTD. |Notify Party(Full name and address) K&Y VALVE COMPANY LIMITED 萬海航運股份有限公司 8TH FLOOR OGDCL HOUSE, JINNAH AVENUE ISLAMABAD, PAKISTAN Also Notify Ere LS: 電話/聯絡人: 報關行: 電話/聯絡人: Ocean Vessel Yoy. No. Final destination (On Merchant's Account And Risk) SSCL 11E02 Place * Receipt Port of Loading Freight to be x O Prepaid EB Collect Port of Discharge Place of Delivery x x 領提單處: 人台北台中 | Gt |高雄 Marks and Numbers/ . Lo. Gross Weight Measurement Quantity and Unit Description of Goods 3 Container No. and Seal No. (KGS) (CM x x DEHYDRATION PLANT 櫃型/櫃數 x __x20"/_x40’ SERVICE REQUIRED 口FCL/FCL OLCL/LCL 口FCLLCL 口LCLFCL SPECIAL NOTE: 1副本份 2運費證明份 3電報放貨 4危險品 5.其他 100 BARS

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。

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 A001 與貨號 A002 兩種以體積蚵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,並將正確答案填入答案紙之答案欄內。 產品資料: 運費資料: 其他報價資料: 注意事項 1.本題共 10 小題,每小題2分,合計 20分。 2.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。 3.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。 4計算過程不需列入答案紙內,直接填入數字答案,否則不予計分。 貨號 A001:併櫃方式報價 i wmcom Ci ERE a Koc | Bercam | op | ona | SSC*d US Sore [Cte 貨號 A002 : 20 呎整櫃方式報價 人 人文Gay牙| lm 1 30林數 | las became | CS Horossmm | CS LBS AR 5-5 初 @ a a 國貿業務丙級技術士技| 分分 a} , a] ie] | 長 ' Bal 閱 「 一、基礎貿易英六 ; (=) 本同唔陪選項不可重覆 GES NEN ARTO 加 ; (=) 相顯為填充題 GE 10小格,每小格 1分,合計10分) a = 訂 ae a | ee al | Shes | g m Sse kk | Hae S| oe] eee e| | Mee] ; i timer 100 國貿業有 品缺考 [違規 fel ial | =| Is

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。