第1題
一、 基礎貿易英文(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攝影器材之進口貿易商,上星期進口一批器材發
現有瑕疵,已擬魏一封索賠函將向國外客戶提出索賠。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,完成索賠函之內容。
JB | report
JD | packing |
|r 「 replacement
Lt ___opening
M refund
| 0 「 shortshipped
PP try
| Qf uneven
98 國貿對5
上技能檢定術科測試試題
TAIWAN TRADING COMPANY LIMITED
NO.100 TAI ROAD TAIPEI,
TAIWAN, R.O.C.
Date: March 15, 2009
METRO AG
SCHLUTERSTRABE 1
40235 DUSSELDORF
GERMANY
Dear Josef,
Concerning our order No.1968, 500 pes. of digital cameras had arrived last week .
Upon __© _ the cases, we found that 30 pes. of digital cameras were completely
@__because they had got wet with rainwater. Moreover, surfaces of cameras are stained L
and _@__. In addition, we found that you have _ @ “the consignment by two boxes.
We have contacted with _ © _ of SGS Taiwan Ltd. to investigate the extent of
@ ,and we will forward the report together with _ @ __ of the products for |
your reference. Meanwhile, we will makea _@ “as soon as the survey is completed. |
In order to deliver the digital cameras to our new customers in time, please dispatch 40 pcs. |
by air __@ at your cost as soon as possible. Your attention to this matter and urgent |
reply will be appreciated. |
Sincerely yours,
Taiwan Trading Co., Ltd.
Amy Lin
Amy Lin
Import Manager
AL/yn
業務丙級 5-1 |
二、 貿易流程圖(本題共s5小題,每小題2分,合計 10分)
請依下列之貿易流程圖,依序將0D2@@@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)
二二貿易流程考是
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出口商進口商
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押信 12. 或驗 23. |
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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。
09 MARCH06 11:45:08 MIZUHO BANK LTD., TOKYO
MT 700 ISSUE OF A DOCUMENTARY CREDIT
Basic Header: HNBKTW
Application Header: HUA NAN COMMERCIAL BANK LTD.
User Header: Bank Priority 113
Sequence of Total 27: 1/1
Form of Doce. Credit 40A: IRREVOCABLE
上 Doc. Credit Number 20: 9PH2-01968-122 |
Date of Issue 31C: 090306 |
與 Applicable Rules 40E UCP LATEST VERSION |
Expiry 31D: DATE 090530 PLACE IN THE BENEFICIARY'S COUNTRY |
Applicant 50: ROSE TRADING CORPORATION
P.O. BOX 9988 , TAICHUNG, TAIWAN R.O.C. |
Beneficiary 59: ORCHID CO., LTD. |
P.O.BOX 8568 TOKYO, JAPAN |
Amount 32B: | CURRENCY JPY AMOUNT 148,760 i
0 Available with/by 41D: ADVISING BANK IN THE BENEFICIARY'S COUNTRY BY
NEGOTIATION
Drafts at.... 42C: AT SIGHT FOR 90 PCT OF INVOICE VALUE
Drawee 42D: ISSUING BANK
Partial Shipments 43P: PROHIBITED 上
Transhipment 43T: PROHIBITED
Loading in Charge 44A: ANY JAPANESE PORT
For Transport to... 44B: TAICHUNG
Latest Date of Ship. 44C 090520
Description of Goods 45A: ELECTRONIC SWITCHES 10,000 PCS. |
FOB JAPANESE PORT i
Documents Required 46A: “1. SIGNED COMMERCIAL INVOICE IN QUADRUPLICATE |
INDICATING THIS CREDIT NUMBER /
| 2. PACKING LIST IN TRIPLICATE |
3. FULL SET(3/3) LESS ONE CLEAN ON BOARD BILLS OF
LADING MADE OUT TO ORDER OF HUA NAN
COMMERCIAL BANK LTD. MARKED FREIGHT COLLECT
AND THIS CREDIT NUMBER NOTIFYING APPLICANT
4. 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 Condition 47A: “1. THE DRAFT(S) MUST BEAR THE CLAUSE: DRAWN |
UNDER DOCUMENTARY CREDIT NO. (AS INDICATED |
ABOVE) OF HUA NAN COMMERCIAL BANK LTD |
2. ADISCREPANCY DOCUMENTS FEE OF USD65.00 OR |
EQUIVALENT IS TO BE DEDUCTED FROM THE
REIMBURSEMENT CLAIM FOR EACH PRESENTATION OF i
業務丙級 5-2
|
DISCREPANT DOCUMENTS UNDER THIS L/C. PLEASE
NOTE THAT THE DISCREPANCY FEE IS ALWAYS FOR
BENEFICIARY’S ACCOUNT.
3. THIRD PARTY DOCUMENTS NOT ACCEPTABLE.
Details of Charges 71B: | ALL.BANKING CHARGES AND STAMP DUTY OUTSIDE
TAIWAN INCLUDING REIMBURSEMENT COMMISSION ARE
FOR BENEFICIARY’S ACCOUNT
Presentation Period 48: DOCUMENTS MUST BE PRESENTED FOR NEGOTIATION
WITHIN 10 DAYS AFTER THE DATE OF SHIPMENT BUT NOT
LATER THAN THE VALIDITY OF THIS CREDIT
Reimbursing Bank 53D THE CHASE MANHATTAN BANK NEW YORK, USA
Confirmation 49: WITHOUT
Instruction
Instructions B: ALL REQUIRED DOCUMENTS MUST BE SENT DIRECTLY TO
HUA NAN COMMERCIAL BANK LTD. HEAD OFFICE-INT’L
BANKING DEPT. NO.38 SEC.1 CHUNG-KING S. RD., TAIPEI
TAIWAN R.O.C.
Sender to Receiver 72 THIS CREDIT IS SUBJECT TO UNIFORM CUSTOMS AND
Information PRACTICE FOR DOCUMENTARY CREDIT (2007 REVISION)
ICC PUBLICATION NO.600
Advise Through 57D: MIZUHO BANK LTD. TOKYO BRANCH
Trailer MAC: 86AA8F56
參考解答
- 信用狀基本分析：提示單據期限：裝運日後 10 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='S COUNTRY。
四、貿易單據製作
請依下列信用狀及相關工廠出貨明細資料,填製(一)Bill of Exchange (—)Invoice (=)
Shipping Order 等單據所要求之內容,並請依照題號0、0、G-..欄位依序將正確答
案寺入空格內。
MT700 ISSUE OF ADOCUMENTARY CREDIT
Sender :THE BANK OF TOKYO— MITSUBISHI UFJ, LTD.
Receiver : MEGA INTERNATIONAL COMMERCIAL BANK, TAIPEI
Sequence of Total *27: 1/1 |
Form of Doc. Credit *40A: TRREVOCABLE TRANSFERABLE |
Doc. Credit Number *20: BTMU-6668-09 |
Date of Issue *31C: 090215 |
Applicable Rules *40E: UCP LATEST VERSION
Expiry *31D: DATE 090415 PLACE TAIWAN |
Applicant *50: HYONEN BUSINESS CO., LTD. |
PO.BOX 1968, YOKOHAMA, JAPAN |
Beneficiary #59: TAIWAN TRADING CO., LTD. |
P.O. BOX 9168, TAICHUNG, TAIWAN R.O.C. |
Amount *32B: CURRENCY JPY AMOUNT 1,892,000 |
Available with/by *41D: ANY BANK IN TAIWAN BY NEGOTIATION
Drafts at.... *42C: 60 DAYS AFTER SHIPPING DATE
FOR 100 PCT OF INVOICE VALUE
Drawee *42D: ISSUING BANK 國
Partial Shipments *43P: PERMITTED
Transhipment *43T: PROHIBITED
Latest Date of Ship. *44C: 090405 |
Loading in Charge *44A: “ANYASIAN PORT
For transportation to... *44B: YOKOHAMA
Description of Goods *45A: BABY STROLLER TT-18 1,000 PCS i
AS PER BUYER'S ORDER NO.HB-128 DATED 25 JAN. 2009
TRADE TERMS: FOB |
Documents Required *46A: +SIGNED COMMERCIAL INVOICE IN TRIPLICATE |
+PACKING LIST IN DUPLICATE |
+FULL SET CLEAN ON BOARD BILL OF LADING, MADE |
OUT TO SHIPPER’S ORDER, MARKED FREIGHT COLLECT |
AND NOTIFY APPLICANT AND US
Additional Cond. *4TA: +THE ADVISING BANK IS AUTHORISED AS A |
TRANSFERRING BANK |
+IN CASE DISCREPANT DOCUMENTS ARE PRESENTED WE |
SHALL DEDUCT OUR DISCREPANCY FEE JPY8100 FROM i
EVENTUAL SETTLEMENT.
Presentation Period *48: DOCUMENTS MUST BE PRESENTED FOR NEGOTIATION
WITHIN 10 DAYS AFTER THE DATE OF SHIPMENT BUT
NOT LATER THAN THE VALIDITY OF THIS CREDIT
Details of Charges *71B: ALL BANKING CHARGES OUTSIDE JAPAN ARE FOR
BENEFICIARY'S ACCOUNT.
Confirmation *49: WITHOUT
Instruction
(業務丙級 53 |
Instructions *78: ALLDOCUMENTS MUST BE FORWARDED IN ONE LOT BY
COURIER TO THE BANK OF TOKYO-MITSUBISHI UF3,
LTD..UPON RECEIPT OF DOCUMENTS IN ORDER WE
SHALL COVER THE NEGOTIATING BANK ACCORDING TO
THEIR INSTRUCTIONS
Sender to Receiver *72: THIS CREDIT IS SUBJECT TO UNIFORM CUSTOMS AND
Information PRACTICE FOR DOCUMENTARY CREDIT (2007 REVISION)
ICC PUBLICATION NO.600
工廠出貨明細資料:
BILL OF EXCHANGE
Draft No. 980310
For @® ee TAIWAN MARCH 10 2009
和一一S一一一 sIGHTof this FIRSTof Exctanee ee
tenor and date being unpaid) Pay to the order of ‘TAIWAN COOPERATIVE BANK
value received
Drawn under
Irrevocable L/C No. BTMU-6668-09 Dated __ FEB. 15 2009 _—
nn Fated sigs
TAIWAN TRADING COMPANY LIMITED
P.O. BOX 9168 TAICHUNG
TAIWAN, R.O.C
Tel: +886-4-252xxxx
Fax: +886-4-252xxxx
INVOICE
No.980308 Date: MARCH 10 2009
Invoice of ®
For account and risk of Messrs. ©
Shipped Per S.S. EVER GREAT V.68W
Sailing on /or about MARCH 10 2009
Shipment From: (0) To: XXXX via
Order/Contract No. HB-128 |
BABY STROLLER |
® 520 pes. |TT-18 SIZE: 15” x 12-1/2" x 8” XXXXX XXXXX
VVVVVVY
SAY @® 上
DRAWN UNDER XXXX
L/C NO. BIMU-6668-09 DATED FEB. 15 2009
TAIWAN TRADING CO., LTD.
業務丙級 5-4
Shipper Pakistan National Shipping Corporation
XXXXX.
5g yes.
統一編號: 一 SHIPPING ORDER
Consignee
For Seven Ocean Maritime Transport Co., Ltd.
Notify Party
@
Vessel Voyage No. Service Required FREJIHGT
EVERGREAT | 68W EEN ® _
Place of Receipt [Port of Loading - EILCL-LC (_] PREPAID
SHANGHAI 2. (JLCL-FCL (1) COLLECT
3. [JFCL-LCL
Port of Discharge |Place of Delivery 4. [JFCL-FCL
®
Mark & Number} No. of Description of Goods Gross Weight Measurement
Packages
®
XXXXX BABY STROLLER XXXXX XXXXX
SAY XXXXX ONLY.
Container Required Remarks
I—— x20', 一一x40
一一x40HQ, 一一x45'IName ofCustom Broker
B/L Required 報關行
一一 Original 電話:
一一 Non-Negotiable Date
Copies
98 EER
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 兩種以體積昭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 : |
|
|
運費資料 : |
運費 |
|
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;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。 上
3. 佃金計算方式:以所求報價條件本身為偉金計算基礎,如 FOB&C 與 CIF&C 分別為 FOB 與
CIF 為基礎之含佣價。
貨號A:40呎整櫃方式報價
Ee) | em
[2 femicomik | low
| 3. 40呎櫃報價約可眉箱康 | lews |
[4 are TT 「08ppoz
ce |osppoz
貨號B_:併櫃方式報價
Gay要 | law
Oo
[8 ropes | Usprc | |
fa crwit sus
Dlocrcsmi sf |「usprc |
業務丙級 5-5
初複
ie 開國貿業務丙級技術二
分分
初複
畫 ! 閱閱
加 ;
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。