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)
喜悅貿易有限公司係一家出口貿易公司,專門經營手工具出口,今項接加拿大客戶
治范該產品並要求報價,出口部經理已擬笑一封報價信函。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,完成報價信之內容。
答案代號答案語 FR
_Insurance
| Border |
| Dp | widty |
| |「 Shipping Mark |
conditions
_ oN Packing .
o
| Q | Incoterms |
| R | Payment |
097 BAe
彼能檢定術科測試試題
HAPPY TRADING CO., LTD.
NO.100 TAI ROAD |
TAIPEI, TAIWAN
June 30, 2007 |
Just Tools Inc. |
33a Haas Rd., |
Etobricoke |
On M9W 3A1 |
Canada |
DearJohn,
We thank you very much for your __© of June 20, 2007 for Hand Tools.
As requested, we enclose our latest catalogue for your reference and kind study.
Meanwhile, we are pleased to quote you the following items on the terms and __ @ as
below:
Item No. KH1001-KH1005 |
@___: 20-25mm Double open-end spanner i
@___: USD3.56/pc. on FOB Taiwan basis |
@__: By irrevocable L/C at sight in our favor i
Minimum Order_©___: 1,000 pcs. for each item |
Supply Ability: 100,000 pcs. monthly |
@__: Ipe/color box with hanging card, 24pcs/export carton
: Within 30 days after order confirmed
@__: July 31, 2007, thereafter subject to our final confirmation
We shall appreciate your kind attention to this offer and look forward to receiving your
initial _@ soon. |
Sincerely yours, |
Happy Trading Co., Ltd. |
Xxxx Tsai
Export Manager
業務丙 5-1
二、 人貿易流程(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Do@@@之步驟名稱填入答案欄內。(本測試項目
評分依下列公佈範例為準)
— 貿易流程考是 ate =
a 得保險單據 5 9, 開狀前投保| EAE Be
hom - 進口商
(台灣) 15, 裝船通知 (美國)
are fh | RARE L_ ee a oP
驗貨 ‘
出發 in 10. Seg it 13. Bas fee /報關 4 lis | 20
® 一一一一 @|x ji
品
17 |16, 1 8 |報關行/承攬商 A, iA, ARSE / ART 自
«1@/#]x |人2 檢指定地點卡7 fee Fig 「23. 不24 ¢
外驗驗 x |放或
2 |e 論 &
- 機構機
5開發、交付信用獎
a Hi
(em) ff (美國) 一
097 國貿業務
三、 商業信用狀分析(本題為單選題,共 10 小題,每小題 2分,合計 20 分)
請依所附L/C NO.F6AAAK2/0492/1 之內容,回答答案紙所列間題,並將正確答案填
入 °
MT 700 ISSUE OF A DOCUMENTARY CREDIT
SENDER: INTERNATIONAL COMMERCIAL BANK OF CHINA , KAO HSIUNG BRANCH
RECEIVER: ING BANKN.V.
SINGAPORE
27 :SEQUENCE OF TOTAL
Wi
40A :FORM OF DOCUMENTARY CREDIT
IRREVOCABLE
20. :DOCUMENTARY CREDIT NUMBER
F6AAAK2/0492/1 |
31C :DATE OF ISSUE |
060619 |
31D :DATE AND PLACE OF EXPIRY
060726 AT NEGO . BANK’S COUNTER
50 :APPLICANT
CHINA STEEL CORPORATION |
KAOHSIUNG,TAIWAN,R.O.C. |
59 :BENEFICIARY
ABC MARKETING (SINGAPORE BRANCH)
TOWER, SINGAPORE , 0G8912 |
32B :CURRENCY CODE, AMOUNT |
USD2,809,425.96
39A :PERCENTAGE CREDIT AMOUNT TOLERANCE |
41D : AVAILABLE WITH....BY....
ANY BANK BY NEGOTIATION
42C :DRAFTS AT... |
AT 90 DAYS AFTER SIGHT FOR 100 PCT OF INVOICE VALUE
2A :DRAWEE |
ICBCTWTP002 |
43P :PARTIAL SHIPMENT |
ALLOWED |
43T :TRANSHIPMENT
ALLOWED
業務丙 5-2
44A :LOADING ON BOARD/DISPATCH/TAKING IN CHARGE
AT/FROM.... 和
AUSTRALIAN PORT
44B :FOR TRANSPORTATION TO...
KAOHSIUNG
44C :LATEST DATE OF SHIPMENT
060705
45A :SHIPMENT OF (GOODS)
132 MTS OF WMC NICKEL BRIQUETTE IN BULK AT USD21 , 283. 53
PER METRIC TON CIF KAOHSIUNG PER INCOTERMS 2000
46A :DOCUMENTS REQUIRED
1. MANUALLY SIGNED COMMERCIAL INVOICE IN THREE COPIES
INDICATING THIS CREDIT NUMBER .
2.FULLSET OF CLEAN-ON-BOARD OCEAN BILL OF LADING MARKED
FREIGHT PREPAID MADE OUT TO ORDER OF THE INTERNATIONAL
COMMERCIAL BANK OF CHINA , KAOHSIUNG BRANCH AND SHOWN THE
APPLICANT WITH FULL ADDRESS AS NOTIFY PARTY .
3. CERTIFICATE OF WEIGHT
4. INSURANCE POLICY OR CERTIFICATE IN DUPLICATE , ENDORSED IN
BLANK COVERING INSTITUTE CARGO CLAUSES (A) AND INSTITUTE WAR
CLAUSES (CARGO) AND INSTITUTE STRIKES CLAUSES (CARGO) FOR FULL
INVOICE VALUE PLUS 10PCT WITH CLAIMS PAYABLE IN TAIWAN .
47A :ADDITIONAL CONDITIONS
1. B/L, INVOICE , PACKING LIST MUST SHOW P.O. NUMBER
A9503036-4A.
2.ALL DOCUMENTS MUST BEAR THIS CREDIT NUMBER .
3.1PCT MORE OR LESS ON QUANTITY AND L/C VALUE ALLOWED .
4. THIRD PARTY DOCUMENTS EXCEPT INVOICE AND DRAFT ALLOWED.
71B :CHARGES
ALL BANKING CHARGES OUTSIDE OF THIS COUNTRY INCLUDING REIM . CHG
ARE FOR BENEFICIARY’S ACCOUNT
48 :PERIOD FOR PRESENTATION
DOCUMENT(S) MUST BE PRESENTED FOR NEGOTIATION WITHIN 21 DAYS
AFTER THE DATE OF SHIPMENT BUT NOT LATER THAN THE VALIDITY OF THIS
CREDIT
49 :CONFIRMATION INSTRUCTIONS
WITHOUT
72 :BANK TO BANK INFORMATION
1. KINDLY ACKNOWLEDGE RECEIPT .
097 ELSES
參考解答
- 信用狀基本分析：通知銀行：ING BANKN.V.；提示單據期限：裝運日後 21 天內，且不得超過 060726 AT NEGO；信用狀種類：Negotiation Credit；付款性質：Sight Credit。
- 裝運與保險：保險條款：INSTITUTE CARGO CLAUSES (A)、INSTITUTE STRIKES CLAUSES (CARGO)；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：credit_no=F6AAAK2；applicant=CHINA STEEL CORPORATION；beneficiary=ABC MARKETING；latest_shipment=060705。
四、 貿易單據製作(本題共 15 小題,每小題2分,合計 30分)
請依德國 GERMAN COMMERCIAL BANK. LTD.開來之信用狀摘要及工廠出貨明 |
細表,填製(一)Bill of Exchange (二)Invoice (三)Packing List 等單據內容,並請依照 |
題號0、@、G@...欄位依序填製。 |
Form of Doc. Credit *40 A : IRREVOCABLE i
Doc. Credit Number *20 : GCC8023
Date of Issue 31 C : 070806
Expiry *31 D : Date 070917 PLACE AT OUR COUNTER |
Applicant *50 : WELL TRADING CO., LTD.
P.O. BOX 1234, GERMANY
Beneficiary #59 : SUN TRADING CO., LTD.
P.O. BOX 6789, TAIPEL, TAIWAN R.O.C. |
Amount *32 B : CURRENCY EUR AMOUNT 18,720.00
Available with /by *41 D : HUANAN COMM. BANK, LTD. |
BY NEGOTIATION |
Drafts at + + 42 C : SIGHT |
Drawee 42, A : GERMAN COMMERCIAL BANK LTD. ]
Partial shipments 43 P : PROHIBITED |
Transhipment 43 T : ALLOWED
Loading inCharge 44 A : CKS AIRPORT
For Transport to- + 44 B : GERMAN AIRPORT
Latest Date of Ship 44 C : 070910
Descript.of Goods 45 A : BABYBLANKET 3,600 PCS
DETAILS AS PER P/I NO GT-625 , FCA CKS AIRPORT
Documents required 46 A : +SIGNED COMMERCIAL INVOICE IN 8 COPIES.
INDICATING L/C NUMBER |
+CLEAN AWB CONSIGNED TO GERMAN t
COMMERCIAL BANK LTD. MARKED FREIGHT
COLLECT AND NOTIFY APPLICANT, INDICATING |
THIS L/C NO. AND INVOICE VALUE
十PACKING LIST IN 2 COPIES
Additional Cond. 47 A: GOODS TO BE PACKED 20 SETS IN CARTON AND ONE
SET IN PLASTIC COLORED BAG INVOICE TO SO
EVIDENCE.
SHIPPING MARKS: WELL/ GERMAN AIRPORT/C/NO |
1-UP. L
Details of Charges 71 B : ALL BANKING CHARGES INCLUDING |
REIMBURSEMENT COMM. OUTSIDE GERMAN ARE |
FOR ACCOUNT OF BENEFICIARY. |
Presentation Period 48 : DOCUMENTS TO BE PRESENTED WITHIN 14 DAYS
AFTER THE DATE OF SHIPMENT BUT WITHIN THE
VALIDITY OF THE CREDIT.
業務丙 5-3
工廠出貨相關資料表
包裝尺寸 18"x15"x12" (inch) -
N.W. 4.25KG ; G.W. 4.75KG
3600 SETS
BILL OF EXCHANGE
NO. _123
FOR _EUR 18,720.00 TAIPELTAIWAN _10-SEP-07
ar__ ® SIGHT OF THIS FIRST BILL OF EXCHANGE (SECOND UNPAID) PAY TO THE
ORDER OF___HUANAN COMM. BANK, LTD
THE SUM OF (9
DRAWN UNDER CREDIT NO. __GCC8023 DATE ®@
ISSUED BY__GERMAN COMMERCIAL BANK LTD.
TO. a)
SUN TRADING CO., LTD.
XXX . __
097 國貿業務|
No. _ SUN-0223 Date:__10-SEP-07 |
INVOICE of _AS FOLLOWS |
For account and risk of Messrs. ® |
Shipped by © i
Per @
Sailing on or about _10-SEP-07_ From CKS AIRPORT_ To GERMAN AIRPORT
LIC No. __GCC8023 Contract No. ®
Marks & Nos. | Description of Quantity Unit Price Amount
Goods
@ i
BABY BLANKET i
© AS PER P/I NO 3, 600 SETS EURS.20 EUR 18,720.00 |
GT-625 i
SAY TOTAL xxxxx ONLY |
SUN TRADING CO., LTD.
XXX
業務丙 5-4
PACKING LIST
No.___SUN0223
Date:_ 10-SEP-07
PACKING LIST of AS FOLLOWS
MARKS & NOS.
For account and risk of Messrs.
文
Shipped by 文
Xx
Per 文
Sailing on or about 10-SEP-07
Shipment From CKS AIRPORT_ to GERMAN AIRPORT
BABY ® 人@ @
BLANKET
SAY TOTAL @
L/C NO.: GCC8023
L/C DATE: X X X
NAME OF ISSUING BANK: GERMAN COMMERCIAL BANK LTD.
SUN TRADING CO., LTD.
一一XX
097 國貿業務]
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 兩種以體積另計算海運運費的貨物,分別以低
櫃與整櫃運量,核算相關運費與報價。
產品資料 :
加號 | AA | B | |
eae PCT CCN)
oe |
aC
運費資料 : |
sa 併櫃(CFS)
其他報價資料 : |
保險費率: 0.275% 業務費率:2.5% |
注意事項
1. 本題計 10 小題,每小題2分,共計 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。
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 為基礎之含佣價。 |
貨曉A:併權方式報價
1. 每箱才數 |二(CPED |
b. fei cami [So
b.#eser ate [SS ss
cream [sis
CO家價
貨號B_:40 呎整權方式報價 |
7.40呎櫃報價數量 | PC |
p.FoRCS wif] [sr
全 [sv]
業務丙 5-5
初 ia
ia i 國貿業務丙級技術-
分分
' 初 ea
2 | 閱閱
| (本題語群選項不可重覆,共10小題 ,每小題2分,合計20分)
; 初 Ea
圖訂 (本題共 5 小題 ,每小題 2分,合計 10分)
X ;
peel |
OES]
iiimeal |
[sae
商士技能檢定
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。