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。
(本題語群選項不可重覆,共5小格,每小格2分,合計 10分)
以下是某客戶寫給飛揚貿易公司李經理的電郵正文。請於下列答案語群
答案代號
加說
Dp | damaged
replacements
— Tt surprises
J supplies
Dear Mr. Lee:
: The 500 dinner plates we ordered on February 11 arrived yesterday. To our 0 ,
25 of them were badly scratched.
The package 2) these goods appeared to be in perfect condition and since we
unpacked the plates with care, we can only assume that the damage was ___@__
improper handling at some stage prior to packing.
Please find attached a list of the ® items. We would appreciate it if you could
send us __@ as soon as possible. Meanwhile, we have put them aside in case
you need them to support a claim on your suppliers for compensation.
Regards,
Anita Jackson
100 國貿業
士技能檢定術科測試試題
(二)請填入適當的語詞以完成下列翻譯。
(示題為填空題,共10小格,每小格1分,合計10分)
1. 因影印機還在保固期內,我們會免費修理。
As the photocopier is still ® @__, we will repair it for free.
2. 若貴公司在此地還沒有代理商,本公司有興趣擔任您的獨家代理。
If you are not already ®@ here, we should be interested in acting as your
@ agents.
3. GPE REHAS EER > BUSHES RR
In spite of the rise in raw (©) prices, we © our existing prices.
4 新型號另有幾項吸引顧客的特色。
The new @ has several additional which will appeal to
customers.
5. 我們會竭盡所能確保早日裝般。
We will do everything we can to @ early @
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：因影印機還在保固期內,我們會免費修理。
- 2. 請依正式商業英文翻譯：若貴公司在此地還沒有代理商,本公司有興趣擔任您的獨家代理。
- 3. 請依正式商業英文翻譯：GPEREHASEER>BUSHESRR。
- 5. 請依正式商業英文翻譯：我們會竭盡所能確保早日裝般。
二、貿易流程圖 (本題共5小題,每小題2分,合計 10分)
請依下列之搞易流程圖,依序將0%@@G@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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(CIF) - 為_「(FOB、CPR) fT
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100 國貿業
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,共 12 小題,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。
BANK OF TAIWAN
Head Office International Operations Department
Beneficiary Date: Feb. 16,2011
Sana Trading Co., Ltd. Advising No. 2011204646
1F., No.2000, Hansheng E. Rd., Banciao City
wt Taipei County, Taiwan, R.O.C.
Dear Sirs,
與 We wish to inform you that we have received a S.W.LF.T message from National Westminster Bank,
; which reads as follows:
MT 700 ISSUE OF A DOCUMENTARY CREDIT
SEQUENCE OF TOTAL 27 : Wi
FORM OF DOC. CREDIT 40A: IRREVOCABLE
DOC. CREDIT NUMBER 20 : N9WBE2-1968-11
DATE OF ISSUE 31C: 110216
20 APPLICABLE RULES 40E : UCP LATEST VERSION
EXPIRY 31D: DATE 110430 PLACE IN THE BENEFICIARY’S COUNTRY
x APPLICANT 50 : INTERCITY WATCH CO., LTD.
NEW CARVEL BUILDING, WARSTOCK RD., KING’S HEATH,
BIRMINGHAM B144RT, ENGLAND, UNITED KINGDOM
BENEFICIARY 59 : SANATRADING CO., LTD.
1F., NO.2000, HANSHENG E. RD., BANCIAO CITY, TAIPEI
COUNTY, TAIWAN, R.O.C.
AMOUNT 32B : CURRENCY USD AMOUNT 30,000.00
AVAILABLE WITH/BY 41D: ANY BANK IN THE BENEFICIARY'S COUNTRY BY
NEGOTIATION
DRAFTS AT.... 42C: SIGHT FOR 100 PCT OF INVOICE VALUE
DRAWEE 42D: ISSUING BANK
PARTIAL SHIPMENTS 43P: PERMITTED
TRANSSHIPMENT 43T: PROHIBITED
PORT OF LOADING 44E: ANY ASIAN PORT
PORT OF DISCHARGE 44F : LIVERPOOL
LATEST DATE OF 44C: 110415
SHIPMENT
SHIPMENT OF GOODS 4548: WATCHES
AS PER P/I NO.IC-101218
TRADE TERMS: CIF LIVERPOOL INCOTERMS 2000
JY-009M “1,500 PCS @USD6.80
TY-022L 1,000 PCS [email protected]
JY-040L 2,000 PCS @USD5.94
貿業務丙級 5-2
DOCUMENTS REQUIRED 46A: 1. SIGNED COMMERCIAL INVOICE IN QUADRUPLICATE
INDICATING THIS CREDIT NUMBER
2. PACKING LIST IN TRIPLICATE
3. FULL SET CLEAN ON BOARD BILLS OF LADING
ISSUED TO OUR ORDER MARKED FREIGHT PREPAID
AND THIS CREDIT NUMBER NOTIFYING APPLICANT
AND US
4. INSURANCE POLICIES OR CERTIFICATES IN
DUPLICATE ISSUED OR ENDORSED TO OUR
ORDER COVERING ALL MARINE INSTITUTE
(CARGO) CLAUSES (A) AND INSTITUTE THEFT
PILFERAGE AND NON-DELIVERY CLAUSES (CARGO)
ALL IRRESPECTIVE OF PERCENTAGE FROM
WAREHOUSE TO BUYER’S WAREHOUSE IN
BIRMINGHAM CLAIMS TO BE PAYABLE IN
ENGLAND
5. BENEFICIARY’S CERTIFICATE IN DUPLICATE
STATING THAT ONE SET OF NON-NEGOTIABLE
DOCUMENTS HAVE BEEN SENT DIRECTLY TO THE
APPLICANT BY REGISTERED AIRMAIL
ADDITIONAL COND. 47A:1. INVOICES EXCEEDING THIS CREDIT AMOUNT
ARE NOT ACCEPTABLE
2. ALL DOCUMENTS SHOULD BE DATED ON OR
AFTER THE DATE OF ISSUE OF THIS
DOCUMENTARY CREDIT
3. ALLINVOICES AND B/L MUST INDICATE HS.
CODE 9101.21
4. L/C NUMBER SHOULD BE MENTIONED IN ALL
DOCUMENTS
5. ADISCREPANCY DOCUMENT FEE OF USD55.00 OR.
EQUIVALENT IS TO BE DEDUCTED FROM THE
REIMBURSEMENT CLAIM FOR EACH PRESENTATION
OF DISCREPANT DOCUMENTS UNDER THIS L/C
6. THIRD PARTY DOCUMENTS ARE NOT ACCEPTABLE
DETAILS OF CHARGES “71B: | ALL BANKING CHARGES AND STAMP DUTY OUTSIDE
ENGLAND INCLUDING REIMBURSEMENT COMMISSION
ARE FOR BENEFICIARY’S ACCOUNT
PRESENTATION PERIOD 48 : DOCUMENTS MUST BE PRESENTED FOR NEGOTIATION
WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT BUT
NOT LATER THAN THE VALIDITY OF THIS CREDIT
CONFIRMATION 49 : WITHOUT
INSTRUCTION
INSTRUCTIONS 78 : ALLREQUIRED DOCUMENTS MUST BE SENT DIRECTLY
TO US IN ONE LOT BY REGISTERED AIRMAIL
TRAILER MAC: 86AA8F56
100 國貿業
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 信用狀有效期限；付款性質：Sight Credit。
- 製單共同欄位：applicant=50；beneficiary=Date。
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
(=) Invoice (=) Packing List (四) Shipping Order 等單據所要求之內容,並請依照題
號上、@、G@)-.-依序將正確答案壩入答案紙之答案欄內。
工廠出貨明細資料:
aa
are
每箱重量 [EH 10.2KGS + 淨重 8-7KGS | BH 20.5KGS; FH 19KGSP-ER 15 3KGS; PEE 13. 8KGS
ea
BILL OF EXCHANGE
Draft No. 1000325
Exchange For = XXXXX Taipei, Taiwan 0
At @ 8SIGHTofthis FIRST of Exchange (Second the same tenor and date
being unpaid) Pay to the order of Taipei Fubon Commercial Bank
The smn OE tattaannitetn
soeenenenenenntnnnannnnnnnennnntninnaanatnitartientnateennineecseneinvinnnen tue received
Drawn under Letter of CreditNo. XXXXX = Dated
Issued by —
vue fase —————
IETS 5-3
SANA TRADING COMPANY LIMITED
1F., No.2000, Hansheng E. Rd.
Banciao City, Taipei County
Taiwan, R.O.C.
Tel: +886-4-252xxxx
Fax: +886-4-252xxxx
INVOICE
No.IC-110325 Date: MAR. 25, 2011
Invoice of XXXX
: For account and risk of Messrs INTERCITY WATCH CO., LTD. NEW CARVEL BUILDING,
: WARSTOCK RD., KING’S. HEATH, BIRMINGHAM B144RT, ENGLAND, UNITED KINGDOM
Shipped PerS.S.___ EVER STEADY V.0162-026W
Sailing on or about MAR. 25, 2011
Shipment From | XXXXX To © via
Order/Contract No. SN-101201
Marks & Nos Unit Price | Amount
WATCHES oxyde
(2) JY-009M Colorful Plastics Watch
Case Size: @ 45x8mm
XXXXX JY-022L Sports Watches With PU Band XXXXX XXXXX
Case Size: ¢ 50x13mm
JY-040L Ladies Quartz Watch
Case Size:36x22x8mm
PCS :
vvvvvvvvvv
SAY |@
DRA UNDER XXXX
L/C NQ. XXXX DATED XXXX
AS PER P/I NO.IC-101218
H.S. GODE 9101.21
100 國貿業
SANA TRADING COMPANY LIMITED
IE, No.2000, Hansheng B. Rd.
Banciao City, Taipei County
Taiwan, R.O.C.
c Tel: +886-4-252xxxx
‘ Fax: +886-4-252xxxx
PACKING/WEIGHT LIST
: No. IC-110325 Date: MAR. 25, 2011
Packing List of XXXXX MARKS & NOS.
For account and risk of Messrs XXXXX
Shipped Per S.S. XXXKK XXXXX
Sailing on or about MAR. 25, 2011
; Shipment From ©
To XXXXX
ee Measurement
WATCHES.
JY-009M Colorful Plastics Watch
Case Size: 6 45x8mm
XXXXX \JY-022L Sports Watches With PU XXXXXK XXXXX
Band Case Size: ¢ 50x13mm
JY-040L Ladies Quartz Watch
Case Size:36x22x8mm.
TOTAL: 29 (TNS PCS KGS KGS CBM
vvvVvvvvvlyvvvvvvvvvy lvvvvvvvvvvvv lvvvvvvvvvv
SAY TOTAL TWENTY NINE (29) CARTONS ONLY
人@
XXXXX
貿業務丙級 54
RERDBRR PARA A SHIPPING ORDER
EVERGREEN INTERNATIONAL CORPORATION (B/L INSTRUCTION)
Shipper: (340 GH PASH AE) Please receive for shipment the under
XXXX _ mentioned goods subject to your S/O NO.
published regulations and
ERR: conditions(including those as to liabilit
; ; SPECIAL NOTE:
金一久生: ad 1. 副本 __份 2. 運費證明 __ 份 3. aR
Consignee: 4. 危險品 5. 其他 _
填表請注意:
XXXX 1.危險品請註明 UN NO. IMO CLASS 與燃點,並附上 Shipper’s
Certificate。(吉達地區請另附 Packing Jist 兩份)。
Gy POR Ra ao mad EES) 2.90 上之內容若有變更 ,請圈劃出,並於結關當天前傳真或送
底至本公司。
® 3.嘜頭及品名如超過十行,請以附表繕打,俾便提單製作。
人傳真專線: 遠洋航線請傳(02)25063878。,近洋航線請傳
(02)25906658。
洽訂船位之廠商:
電話/聯絡人:
報關行:
電話/聯絡人:
Final destination (On Merchant’s Account And Risk)
Ocean Vessel 452 Voy. No. Bik
fReceipt 收貨地 Port of Loading 3 $738
Port of Discharge 卸貨洪 Place of Deli 8k
Marks and Numbers/ ity and Unit Description of Goods Gross Weight | Measurement
Container No. and Seal No. PU and Unit | Cas9 » seat 4 GENERAL MERCHANDISE fa sbik ) (KGS) ary
XXXX 29 CINS WATCHES
VvVVvvvvv
櫃型/櫃數
普通櫃: X20'/__—X40'
冷凍櫃: X20'/__ X40"
SAY TOTALEWENTYNINE (29) CARTONS ONLY |H Q_ :___X40°
超重櫃: X20’
@ 貨主自有櫃:
SERVICE REQUIRED
@ [LIL.FCL/FCL 整櫃/整櫃
[2.LCLLCL 併裝/併裝
口3.FCL/LCL 整櫃/併裝
DLL4.LCL/FCL 併裝/整櫃
100 國貿業
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 與貨號 B 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 :
細 | A | 8 |
ws 包裝尺寸
vs tes
peimcces) | 20呎(TEU)整櫃 | 40呎(FEU)整權
MK: USDIKNID3025 NE = 18%
保險費率:加2成投保,ICC(A)條款0.18%及罷工險0.03%|隊和務費率:65% |
1. 本題共 10 小題,每小題 2分,合計20分;計算過程不需列出,直接填入數字答案。
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
雄計算至小數點第 3 位,四捨五入後取2位。
ent 3. 佣金計算方式 : 以所求報價條件本身為佣金計算基礎,如CFR&C 與 CIF&C 分別為 CFR 與
CHF為基礎之含佣價。
BA: SHE
» 1, 每箱才數 Perr
i [2 mceme | lew |
3 每袋BAG)運費 | gpmAG
[4.FOB報價 | sf sac |
- scream | sd spa
: SRB : FEU 整櫃方式報價
ls micemme |i |
: 7.FEU 櫃報價約可裝數量 | ROS
8, 每給ROLL)運費 |
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hocrm@ = «| sd so
PIL SS
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100 國貿業務
葳能檢定
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。