第1題
一、基礎貿易英交 (本題語群選項不可重覆,共 10 小題 '每小題2分,合計 20分)
台灣貿易有限公司係一家專門經營機械工具之進口貿易商,上個月至西班牙參觀
國際五金& DIY 展,於展中對於西班牙之 Snap 公司之產品有興趣,今去函洽詢
該產品。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,
完成詢價函之內容。
c
pp payment |
op contract |
9 impressed)
. 98 國貿業
士技能檢定術科測試試題
TAIWAN TRADING COMPANY LIMITED
NO.100 TAI ROAD TAIPEI,
TAIWAN, R.O.C.
Date: May 25, 2009
Snap Hardware and Software, S.L.
Cerdanyola del Valles 082900
Spain
Attn: ®
Dear Sirs,
We paid a visit to the FERROFORMA & BRICOFORMA in Bilbao @ Centre last
month, we saw your demonstration and were particularly _@ by your comprehensive
range of tools for gardening. :
There is a steady demand here for high quality gardening tools. We believe that you will
be interested in expanding your business in Taiwan. If you can offer @ price,
(9) quality, and © delivery we have confidence to promote your products in
local markets and our cooperation will bring substantial profits for both of us.
We would be (0) if you could send us your catalogue and the detailed
based on ® Barcelona as well as CIF Keelung, together with @ for our
testing its quality.
We are looking forward to your earliest reply.
Faithfully yours,
Taiwan Trading Co., Ltd.
Mary Hsien
Mary Hsien
General Manager
MH/yn
TRIGA 6-1 .
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D2@@@之步驟名稱填入答案欄內。(本測試項
目評分依公佈範例為準)
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5. 開發、交付信用狀
說 a.
98 國貿業3
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 ANE > Gat 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。
HUA NAN COMMERCIAL BANK LTD.
20JUNE 0910.21 PAGE : 1280 LPO1
生二 said FIRST COPY hid
ae
#* **#* AUTH. CORRECT WITH CURRENT KEY = ***
5 RECEIVED FROM :
al + = 0321 05 HNBKETWTPBXXX02451
** — NEDSZAJIXXX = 2145 04 NEDSZAJJAXXX63063
il = 700 02
** NEDBANK LIMITED
** — JOHANNESBURG
DATE: 20JUNE 09 “TIME : 10.23 ISSUE OF A DOCUMENTARY CREDIT
y Sequence of Total 27 Wi
. Form of Doc. Credit 40A IRREVOCABLE TRANSFERABLE
Doc. Credit Number 20 ABL-3421
Date of Issue 31C 090620
Date and Place of Expiry 31D 090815 TAIWAN
Applicant 50 ITOCHU TRADING CO., LTD.
P.O. BOX 123 JOHANNESBURG 2000
REPUBLIC OF SOUTH AFRICA,
Beneficiary 59 UNITED BUSINESS CO., LTD.
NO.10 FU-KANG STREET
| TAIPEI, TAIWAN
Currency Code Amount 32B USD8,852.25
Percentage Credit Amount 39A 03/05
Tolerance
Available with/by 41D ADVISING BANK BY DEFERRED PAYMENT
Partial Shipments 43P ALLOWED
Transhipment 43T ALLOWED
Port of Loading 44E KEELUNG OR ANY TAIWANESE HARBOUR
Port of Discharge 44F CAPE TOWN
Latest Date of Shipment 44C 090810
Description of Goods 454 5,000 KGS BEEF
AS PER S/C NO.123456
業務丙級 6-2
Documents Required 46A 1. MANUALLY SIGNED AND STAMPED COMMERCIAL
INVOICE IN TRIPLICATE SHOWING F.0.B. VALUE
SEPARATELY
2. PACKING LIST IN 2 ORIGINALS AND 2 COPIES.
3. 2/3 SET CLEAN ON BOARD BILL OF LADING MADE OUT
TO ORDER BLANK ENDORSED MARKED FREIGHT
PREPAID AND NOTIFY APPLICANT
4. CERTIFICATE OF ORIGIN IN 2 ORIGINALS AND 2
COPIES.
5. INSURANCE POLICIES/CERTIFICATES IN DUPLICATE
FOR 110% CIF VALUE ENDORSED IN BLANK COVERING
ICC(A) AND INSTITUTE STRIKES CLAUSES.
6. BENEFICIARY'S CERTIFICATE IN DUPLICATE STATING
THAT ONE ORIGINAL B/L AND ONE SET OF
NON-NEGOTIABLE DOCUMENTS HAVE BEEN SENT
DIRECTLY TO THE APPLICANT BY REGISTERED
AIRMAIL.
Additional Conditions 47A 1. PAYING BANK MUST FORWARD ALL DOCUMENTS
TO US IN TWO LOTS BY REGISTERED AIRMAIL
LATEST 4 WORKING DAYS AFTER PRESENTATION
2. UPON PAYMENT, WE AUTHORIZE YOU TO CLAIM
REIMBURSEMENT ON OUR ACCOUNT WITH
SBSAJAJJ.
Details of Charges 71B ALL BANKING CHARGES OUTSIDE SOUTH AFRICA ARE
FOR ACCOUNT OF BENEFICIARY.
Presentation Period 48 DOCUMENTS MUST BE PRESENTED WITHIN 7 DAYS
AFTER B/L DATE BUT NOT LATER THAN THE VALIDITY OF
THIS CREDIT.
Confirmation Instruction 49 PLEASE ADD YOUR CONFIRMATION, CONFIRMATION
COST FOR BENEFICIARY'S ACCOUNT
Reimbursement Bank 53A SBSAJAJJ
STANDARD BANK OF SOUTH AFRICA LTD.(HONG KONG
BRANCH)
HONG KONG
Instructions 78 CREDIT AVAILABLE WITH ADVISING BANK BY DEFERRED
PAYMENT AT 30 DAYS FROM B/L DATE
Sender to Receiver 72 THIS CREDIT IS SUBJECT TO UNIFORM CUSTOMS AND
Information. PRACTICE FOR DOCUMENTARY CREDIT (2007 REVISION)
ICC PUBLICATION NO.600
. 98 國貿業3
參考解答
- 信用狀基本分析：提示單據期限：裝運日後 7 天內，且不得超過 信用狀有效期限；信用狀種類：Straight Credit。
- 裝運與保險：保險條款：INSTITUTE STRIKES CLAUSES；若信用狀指定固定投保成數，保險金額應依信用狀成數填製；任意加列 franchise 通常不符。
- 製單共同欄位：applicant=50 ITOCHU TRADING CO., LTD. P.O. BOX 123 JOHANNESBURG 2000；beneficiary=59 UNITED BUSINESS CO., LTD. NO.10 FU-KANG STREET。
四、貿易單據製作 (本題共 15 小題,每小題2分,合計30分》
請依下列信用狀及相關工廠出貨明細資料,填製(一)Bi of Exchange (—)Invoice
(=) Packing List (四)Shipping Order 等單據所要求之內容,並請依照題號dU、0@、
G---欄位依序將正確答案填入空格內。
MT 700 ISSUE OF ADOCUMENTARY CREDIT
Sender DEXIA BANK
Receiver CHANG HWA BANK
Sequence of Total 27 1/1
Form ofDoc. Credit 40A IRREVOCABLE
Doc. Credit Number 20 AE-4785
Date of Issue 31C 090715
Date and Place of Expiry 31D 090930 TAIWAN
Applicant 50 LANKATRADING CO., LTD.
NO.80 MOSQUE ROAD,
ANTWERP, BELGIUM
Beneficiary 59 RAINBOW TRADING CO., LTD.
NO.252 NAN KANG ROAD, SEC.2,
TAIPEI, TAIWAN
Currency Code Amount 32B EUR12,125.00
Available with/by 41D ANY BANK IN TAIWAN BY NEGOTIATION
Drafts at..... 42C AT30 DAYS AFTER DATE FOR 100 PCT OF INVOICE VALUE
Drawee 42D DEXIA BANK
Partial Shipments 43P PROHIBITED
Transhipment 43T ALLOWED
Port of Loading 44E ANY TAIWANESE PORT
Port of Discharge 44F ANTWERP
Latest Date of Shipment 44C 090923
Description of Goods 454 ENERGY SAVING LAMP
1,000 PCS QE-22 ELECTRIC ADAPTORS 22W/B22 EUR4.25/PC
1,500 PCS QE-32 ELECTRIC ADAPTORS 32W/B22 EURS.25/PC
CFR ANTWERP(INCOTERMS 2000)
ACCORDING TO SALES CONTRACT NO.A97-4360
MAIN MARKS : LA-727
Documents Required 46A 1. SIGNED COMMERCIAL INVOICE IN TRIPLICATE
2. PACKING LIST IN TRIPLICATE
3. FULL SET OF CLEAN ON BOARD BILL OF LADING MADE
OUT TO OUR ORDER MARKED FREIGHT PREPAID AND
NOTIFY APPLICANT
業務丙級6-3
Additional Conditions 474 EACH SET.OF DOCUMENTS CONTAINING DISCREPANCIES
IS SUBJECT TO A FEE OF USD70.00 WHICH IS TO BE
DEDUCTED FROM REIMBURSEMENT CLAIM. NET AMOUNT
CLAIMED IS TO BE DETAILED ON NEGOTIATING/PAYING
BANKS SCHEDULE.
Details of Charges 71B ALL BANKING CHARGES OUTSIDE BELGIUM ARE FOR.
ACCOUNT OF BENEFICIARY.
Presentation Period 48 | DOCUMENTS MUST BE PRESENTED WITHIN 7 DAYS AFTER
SHIPPING DATE SHOWN ON B/L BUT NOT LATER THAN THE
VALIDITY OF THIS CREDIT.
Confirmation Instruction 49 WITHOUT
Instructions 78 UPON RECEIPT OF DOCUMENTS IN ORDER WE SHALL
COVER THE NEGOTIATING BANK ACCORDING TO THEIR
INSTRUCTIONS.PLEASE SEND DOCUMENTS BY AIRMAIL IN
ONE SET
Sender to Receiver 72 THIS CREDIT IS SUBJECT TO UNIFORM CUSTOMS AND
Information PRACTICE FOR DOCUMENTARY CREDIT (2007 REVISION)
ICC PUBLICATION NO.600
工廠出貨明細表:
了| pcscm | arcsec |
N.W. 15.0KGS N.W. 16.0KGS
BILL OF EXCHANGE
Draft No. 123456
tenor and date being unpaid) Pay to the order of CHANG HWA BANK
rere ae senna
98 國貿業3
RAINBOW TRADING CO., LTD.
NO.252 NAN KANG ROAD, SEC.2,
TAIPEL, TAIWAN
INVOICE
No.123456 Date: 17-SEPT.-09
Invoice of XXXX
For account and risk of Messrs. @
Shipped Per S.8.__ XIAOYUE _ V.20 ;
Sailing on /or about 17-SEPT.-09
Shipment From: ® To: XXXX
Order/Contract No. A97-4360
Marks & Nos. | Description of Goods Amount —
IENERGY SAVING LAMP @
QE-22 ELECTRIC
© ADAPTORS 22W/B22 XXXXX XXXXX
QE-32 ELECTRIC
ADAPTORS 32W/B22
SAY XXXXX
RAINBOW TRADING CO., LTD.
業務丙級6-4
RAINBOW TRADING CO., LTD.
NO.252 NAN KANG ROAD, SEC.2,
TAIPEI, TAITWAN
PACKING LIST
No. 123456 Date:_17-SEPT.-09
PACKING LIST OF _ XXXXX MARKS & NOS.
For account and risk of Messrs. XXXXX
Shipped Per S.S. XIAOYUE _ V.20 XXXXX
Sailing on or about__17-SEPT-09
Shipment From XXXKK
To XXXKX
Packing No.| Description of Goods Measurement
ENERGY SAVING LAMP.
IQE-22 ELECTRIC
@ |ADAPTORS 22W/B22 @ ®
QE-32 ELECTRIC
ADAPTORS 32W/B22
XXXKX | XXXKK
, vvvvyvvvv Vvvvvvv | vvvvvvyv [vvvvvvvvv
SAY XXXXX
RAINBOW TRADING CO., LTD.
, 98 國貿業3
fcommact | TTT TTT IPE ETT]
Shipper 圖圖圖
統一編號 : eee || 萬海航運股份有限公司
- Bi WAN HAI tines 1p.
—
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249 East Ocean Blvd, Suite 610
Someta cn CA a0
IXIAOYUE | 20 Main Tel: 1-562-901-9400 Fax:
Pas ofReot foaming 560-901-9490
pe iKEELUNG =
AAWERP it Peston rdhe Merchants refine on)
圖圖圖
Prepaid |Collect ICY/CY |CY/CFS |CFS/CFS |CFS/CY
口 |口 Oo 「口口口
(Container No. Seal No.: [No. of Containers or |Kind of Packages; Gross Weight Measurement
# Marks and Numbers. Packages. Description of Good
g
od
3 TOTAL NUMBER OF CONTAINERS OR PACKAGES
2 [ow woros)
a WAN HAI tines Lt.
BY JOHN LEE
AS CARRIER
業務丙級 6-5
參考解答
- 製單共同欄位：applicant=50 LANKATRADING CO., LTD. NO.80 MOSQUE ROAD,；beneficiary=59 RAINBOW TRADING CO., LTD. NO.252 NAN KANG ROAD, SEC.2,。
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
位櫃與整櫃運量,核算相關運費與報價。
產品資料:
國 AA 8
epee ee
運費資料 :
其他報價資料 :
注意事項:
1.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 $2 CIF
為基礎之含佣價。
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3.FOB幸價 | spASET |
[4 CERC5報價。 | sis |
[GIFC6報價。 | fuss
貨號B:40呎整櫃方式報價
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如 ; 一、 基工貿易英女(本題語群選項不可重覆,共10小是,每小是2分,人20
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說了二、 毛易流程(相歡共5小晤,每小瑟2分,台計 10a)
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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。