一、基礎貿易英交 (本大題合計 20 29)
(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小題,每小題2分,合計 10分)
以下是泰源貿易公司寫給某一客戶的信函正閻。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,先成信檔之內容。
|B | satisfactory |
[| D | inquiry |
EE
F
Dear Mr. Johnson:
Thank you for your @___of May 30. Weare pleased to make you an offer regarding
our "Walker" shoes in the sizes you @___. All the models you saw at our fashion
show are @__, except men's leather shoes in black, of which sizes 9 and 10 have been
sold out. All other models can be @__by the end of August, subject to our receiving
your firm order by June 15.
Men's leather shoes sizes 6--11 in brown, black —_ per 100 US$ 6,500.00
Ladies' leather shoes sizes 6--9 in various colors per 100 US$ 6,450.00
Prices: valid until July 31, 2010
Delivery: CIF New York
Transport: sea freight
Payment: “by irrevocable letter of credit
We hope that you will find these terms__@© __.
Sincerely,
David Lee
99 國貿業
G 27 Ps] VASP SP a
上技能檢定術科測試試題
(=) 請壩入適當的語詞以完成下列翻譯。
(本題為填充題,共 10 小格,每小格1分,合計 10分)
「
1. 以下為本公司的暢銷產品。
The following is a list ofour__d@ @
2. 請退回受損的貨品,我們將免費替換。
Please return the 人@ goods. We will replace them free of @_.
3. 隨函附上本公司的最新目錄及價目表,供您參考。
Enclosed are our latest @ and price list for your ©.
4. 如果貨品品質符合我們的期望,我們或許會經常下單。
If the 人 of the goods comes up to our expectations, we can
probably let you have orders.
5. FARA ASS» RAE /\AT HE °
® to a fire in our warehouse, we have to ®@ the shipping
date to August 15 .
ISM 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：以下為本公司的暢銷產品。
- 2. 請依正式商業英文翻譯：請退回受損的貨品,我們將免費替換。
- 3. 請依正式商業英文翻譯：隨函附上本公司的最新目錄及價目表,供您參考。
- 4. 請依正式商業英文翻譯：如果貨品品質符合我們的期望,我們或許會經常下單。
- 5. 請依正式商業英文翻譯：FARAASS»RAE/\ATHE°。
三、商業信用狀分析與貿易單據製作(本大題合計 50 分)
(一) 商業信用狀分析
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。(本題共 13 小題,
合計20分)
(一) 貿易單據製作
請依下列信用狀內容及相關工廠出貨明細資料,填製(DBill of Exchange (2)Invoice
(3)Packing List (4)Shipping Order 等單據內容,並請依照題號0、@、G@...欄位依序壩入
答案紙。(本題共 15 小題,每小題2分,合計 30分)
Form of Doc. Credit *40 A : IRREVOCABLE
| Doc. Credit Number *20 : CRE681032
與 Date of Issue 31 C : 100313
Expiry *#31 D : 100610
Applicable Rules 40 E : UCP THELATEST VERSION
Applicant *50 : SUNKING SERVICE PACK CO., LTD.
BUILDING 8A, CAP ROAD, DIRGONJ, WAYGONJ,
BANGLADESH
Beneficiary *59 : POWER ENTERPRISE CO., LTD.
20. 11F, NO.15, SEC.6, JHONNG RD., EAST DISTRICT
5) TAICHUNG CITY, TAIWAN (R.0.C.)
Amount *#32 B : CURRENCYUSD AMOUNT 133,500.00
Available with /by *41 D : ADVISING BANK (MEGA INTERNATIONAL COMMERCIAL
BANK KAOHSIUNG, TAIWAN) BY NEGOTIATION
Drafts at- - - 42 C : 60 DAYS AFTER DATE OF ISSUANCE OF B/L
Drawee 42 A : BANK ASIA LIMITED, SCOTIA BRANCH, DHAKA
Port of Loading 44 E : ANY SEAPORT OF TAIWAN
Port of Discharge 44 F : CHITTAGONG
Latest Date of Ship 44 C : 100520
Descript. of Goods 45 A : BRAND NEW (SET) "PLASTIC BOX, WITH STANDARD
NEW STYLE" AT THE RATE OF USD15.00 PER SET
CFR CHITTAGONG
SHIPPING MARK: PBM (IN DIA)/CHITTAGONG/1-UP
Documents required 46 A =
+SIGNED COMMERCIAL INVOICE IN QUINTUPLICATE BEARING P/O NO. PB2009Ni AND
PB2009N2
十PACKING LIST IN ONE ORIGINAL AND QUARDRUPLICATE COPIES SHOWING G/W,
N/W OF EACH CARTON
+3/4 SET OF ORIGINAL CLEAN SHIPPED ON BOARD BILLS OF LADING MARKED
FREIGHT PREPAID, MADE OUT TO THE ORDER AND BLANK ENDORSED NOTIFYING
SUN PACK CO., LTD., BUILDING 132N, DIRGONJ, WAYGONJ, BANGLADESH
+CERTIFICATE OF ORIGIN ISSUED BY THE TAICHUNG CITY CHAMBER OF COMMERCE
CERTIFYING THAT THE MERCHANDISE IS OF TAIWAN ORIGIN
TEFL 5-2
+BENEFICIARY'S CERTIFICATE STATING THAT ONE ORIGINAL B/L AND ONE SET OF
NON-NEGOTIABLE SHIPPING DOCUMENTS HAVE BEEN SENT TO APPLICANT AFTER
THE SHIPMENT
Additional Cond. 47 A : 1.ALL DOCUMENTS MUST BEAR THIS L/C NO. CRE681032
DATED MARCH 13, 2010 AND CONTRACT NO. KL-0031
2. DRAFT(S) MUST BE MARKED DRAWN UNDER BANK.
ASIA LIMITED, SCOTIA BRANCH, DHAKA, L/C NO. AND
DATED MARCH 13, 2010
3. THE ON BOARD DATE OF B/L PRIOR TO THE ISSUED
DATE OF THIS CREDIT IS NOT ACCEPTABLE
Details of Charges 71 B : ALLBANKING CHARGES OUTSIDE IMPORT COUNTRY
ARE FOR ACCOUNT OF BENEFICIARY
Presentation Period 48 : WITHIN 21 DAYS AFTER THE DATE OF SHIPMENT BUT
WITHIN THE VALIDITY OF THE CREDIT
工廠出貨明細資料:
NBS-136 NBS-137 NBS-138
包裝方式 100 SETS/CTN 80 SETS /CIN 70 SETS/CIN
NW: 2.15KGS NW: 3.25KGS NW: 5.65KGS
ts
GW: 6.25KGS
3,000 SETS 2,400 SETS 3,500 SETS
每箱尺寸 25"x20"x15" 80x90x65(cm) 1.2x0.5x0.86(m)
BILL OF EXCHANGE
NO. _KB-0031
FOR _USD133.500.00 TAIPEI, TAIWAN _18-MAY-10
AT ® SIGHT OF THIS FIRST BILL@F EXCHANGE (SECOND THE SAME TENOR
AND DATE BEING UNPAID) _—
PAY TO THE ORDER OF____MEGA INTERN. ALLO NAL COMMERCIAL BANK
THE SUM OF 2 店
DRAWN UNDER CREDIT NO. x a DATED _13-MARCH-10
ISSUED BY__ BANK ASIA LIMITED, SCOTIA BRANCH, DHAKA
TO
ee)
POWER ENTERPRISE CO., LTD.
ns >; cn
99 國貿業:
INVOICE
No. __KB-0031 Date:__18-MAY-10
INVOICE of (2) _
For account and risk of Messrs. 6)
Shipped by x
Sailing on or about _18-MAY-10 Per x
From. KEELUNG To CHITTAGONG
L/C No.__CRE681032 Contract No. 6)
PLASTIC BOX, WITH
@ STANDARD NEW STYLE
MODEL NO.NBS-136 3,000 SETS USD15.00 | USD45,000.00
MODEL NO.NBS-137 2,400 SETS USD15.00 | USD36,000.00
IMODEL NO.NBS-138 3,500 SETS USD15.00 USDS2,500.00
8,900 SETS USD133,500.00
VVVVVVVVVV
SAY TOTAL U.S. DOLLARS|xxxx ONLY
DRAWN UNDER BANK ASIA LIMITED, SCOTIA BRANCH , DHAKA
LIC NO. CRE681032 DATED| 13-MARCH-10
全
POWER ENTERPRISE CO.| LTD.
SALES MANAGER
ISM 5-3
PACKING LIST
No.___KB-0031 Date:__18-MAY-10
PACKING LIST of x MARKS & NOS.
For account and risk of Messrs. x
Shipped by x x
Per _@©
Sailing on or about 18-MAY-10
Shipment From _KEELUNG To _CHITIAGONG
IPLASTIC BOX, WITH
STANDARD NEW STYLE
@ MODEL NO.NBS-136 @100 SETS] @2.15 KGS. @3.05 KGS ® cpm
3,000 SETS} 64.50KGS 91.50KGS
MODEL NO.NBS-137 @80 SETS} @3.25KGS @3.85 KGS
2,400 SETS 97.5KGS 115.50KGS
MODEL NO.NBS-138 @70 SETS} @S5.65KGS @6.25 KGS
3,500 SETS} 282.50KGS 312.50KGS
8,900 SETS x x
Vvvvvvvv| vvvvvvvvv | vvVvvYvvvvv
SAY TOTAL x
LICNO.: x
LIC DATE: 13-MARCH-]0 CO! ACT NO.: x
NAME OF ISSUING BANK: BANK (SIA LIMITED, SCOTIA BRANCH, DHAKA
POWER ENTERPRISE CQ., LTD.
SALES MANAGER
99 國貿業3
Shipper:
SHIPPING ORDER
POWER ENTERPRISE CO., LTD
| Please receive for shipment the under mentioned goods subject to your sore.
. or S/O NO.
published regulations and conditions
Consignee:
x
YONG LONG STEAMSHIP CO., LTD.
Notify Party:(Full name and address)
人永隆輪船股份有限公司
Also Notify: ae an oe :
報關行: 電話/聯絡人:
Ocean Vessel ‘Voy. No. [Final destination (On Merchant’ s Account And Risk)
EVE 392
Place of Receipt Port of Loading .
x Freight to be:
® [Prepaid [JCollect
Port of Discharge Place of Delivery
. Ly pay 公定 =
CHITTAGONG carrracone |e eat 台中|台中港 | Pat
Marks and Numbers/ . wo Gross Weight | Measurement
. Quantity and Unit Description of Goods
Container No, and Seal No. (KGS) a’)
®
x PLASTIC BOX, WITH
4)
STANDARD NEW STYLE blag
__X20' /__X40"
SERVICE REQUIRED
OIFCL/FCL = =CILCL/LCL
OFCLILCL = OLCL/FCL
SAY TOTAL xxx ONLY.
L/C NO. CRE681032 DATED MARCH 13, 2010 AND GONTRACT NO. xxx.
SPECIAL NOTE:
1.副本 __份 2運費證明 __份 3電報放貨 ___ 4危險品 5其他
業務丙級 5-4
參考解答
- 信用狀基本分析：提示單據期限：裝運日後 21 天內，且不得超過 信用狀有效期限；付款性質：Sight Credit。
- 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。
四、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 兩種以體積另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:
還 | A | 8 |
boos
其他報價資料:
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 為基礎之含佣價。
3.計算過程不需列出,直接填入數字答案。
貨號A:20呎整櫃方式報價
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關 (一)本題語群選項不可重覆(共5小題 ,每小匱2分,合計10分)
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口人缺考 [違規
-技能檢定
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。