一、貿易函電(本題共2 大題,合計30 分)
(一)請將下列短文譯成英文(本題共3 小題,合計15 分)
1. 關於貴公司金額 2,578 美元的第 23130 號發票,原預定應於兩週前結清。然
而,我們至今仍未收到款項。(6 分)
2. 由於這是我們與貴公司的首次交易,若您能提供相關參考資料,我們將不勝感
激。(4 分)
3. 因對進入日本市場極有興趣,我們準備給代理商12%的佣金,另加可觀的廣告
預算。(5 分)
(二)貿易信函(本題15 分)
請根據下列情境所述,以Excellent Tire 公司Leo Tsai 的名義,用英文寫一封e-
mail。
Excellent Tire 為一家橡膠輪胎廠商,在台灣成立已20 年。目前想透過代理商拓
展北美的市場。明尼蘇達州的富國銀行(Wells Fargo Bank in Minnesota)為
Excellent Tire 介紹了一家公司。請撰寫一封信給該公司,詢問其是否有興趣想
成為Excellent Tire 的代理商,並請其提供下列的資訊 :
1. 在北美從事貿易業務有多久時間?
2. 除了富國銀行之外,請再提供另外一家銀行,以核實貴公司的財務狀況。
3. 目前擁有何種代理權或經銷權?過去是否有代理橡膠輪胎產品的經驗?
我們會盡快進行評估以上資訊。如果貴公司適合此合作案的話,將會盡快給代
理權草案。
參考解答
- 短文英譯 1：Please translate in formal business English: 關於貴公司金額2,578美元的第23130號發票,原預定應於兩週前結清。然而,我們至今仍未收到款項。
- 短文英譯 2：Please translate in formal business English: 由於這是我們與貴公司的首次交易,若您能提供相關參考資料,我們將不勝感激。
- 短文英譯 3：Please translate in formal business English: 因對進入日本市場極有興趣,我們準備給代理商12%的佣金,另加可觀的廣告預算。
- 貿易信函 Subject：Introducing Wells Fargo Bank in Minnesota
- 貿易信函稱呼：Dear Sir or Madam,
- 貿易信函第1段：We are pleased to introduce our products and enclose our catalogue or detailed information for your reference.
- 貿易信函第2段：Our products have the features described in the question, including quality materials, durability, functionality, attractive design and reliable service.
- 貿易信函第3段：We are confident that these products will help your business and look forward to receiving your order or further inquiry.
- 貿易信函結尾：Yours faithfully,
二、貿易單據審改 (本題共10 小題,每小題3 分,合計30 分)
請根據所附之信用狀內容,審核匯票、商業發票、裝箱單、提單、保險單、
受益人證明書及產地證明書之編號○1○2○3...內容,並將錯誤之編號及正確答
案寫在答案紙。(每題錯誤編號1 分及正確答案2 分)
Authentication Result: Correct with Current Key
Instance Type and Transmission
Original received from SWIFT
Priority
: Normal
Swift Output
: 700 ISSUE OF A DOCUMENTARY CREDIT
Sender
: KASIKORN BANK
Receiver
: TAICHUNG COMMERCIAL BANK CO., LTD.
---------------------------------------------------Message Text---------------------------------------------------
40A
31C
:
:
:
:
Sequence of Total
1/1
Form of Documentary Credit
IRREVOCABLE
Documentary Credit Number
THF070986
Date of Issue
260301
31D
:
Date and Place of Expiry
260430 TAIWAN
:
Applicant
SIAM LIFE CO., LTD.
999 SUKHUMVIT ROAD, KHLONG TOEI, BANGKOK 10110, THAILAND
:
Beneficiary
GLOBAL TRADING CO., LTD.
NO.55, SEC.3, NANJING E.RD., ZHONGSHAN DIST., TAIPEI CITY 104, TAIWAN
32B
:
Currency Code, Amount
USD 49,110
41D
:
Available with.....by.....
ANY BANK IN TAIWAN BY NEGOTIATION
42C
:
Drafts at
AT 60 DAYS AFTER SHIPMENT DATE FOR 80 PCT OF INVOICE VALUE
42A
43P
43T
:
:
:
Drawee
ISSUING BANK
Partial shipments
ALLOWED
Transshipment
ALLOWED
44E
:
Port of Loading/Airport of Departure
ANY TAIWAN PORT
44F
44C
:
:
Port of Discharge/Airport of Destination
ANY THAILAND PORT
Latest Date of Shipment
260331
45A
:
Description of Goods and/or Services
AUTOMOTIVE ELECTRONIC SYSTERMS
AI DASH CAM PRO 4K 100 SETS
BLIND SPOT DETECTION SYSTEM 200 SETS
TRADE TERM: CIF LAEM CHABANG INCOTERMS 2020
AS PER S/C NO. DL-0527 DATED JAN. 31, 2026
SHIPPING MARKS: SLC (IN DIA)
46A
:
Documents Required
1. SIGNED COMMERCIAL INVOICE IN TRIPLICATE INDICATING THAT THE
GOODS ARE OF TAIWANESE ORIGIN
2. FULL SET (3/3) OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT
TO OUR ORDER NOTIFY APPLICANT AND US
3. NEUTRAL PACKING LIST IN TRIPLICATE SHOWING NET WEIGHT, GROSS
WEIGHT AND MEASUREMENT
4. INSURANCE POLICY OR CERTIFICATE IN FULL SET FOR NOT LESS THAN THE
CIF VALUE PLUS 10 PCT, BLANK ENDORSED, COVERING INSTITUTE CARGO
CLAUSED (A), INSTITUTE WAR CLAUSES (CARGO) AND INSTITUTE STRIKE
CLAUSES (CARGO), CLAIM PAYABLE AT DESTINATION IN THE CURRENCY OF
THE DRAFT
5. CERTIFICATE OF ORIGIN IN ONE ORIGINAL ISSUED BY LOCAL CHAMBER OF
COMMERCE
47A
71B
:
:
Additional Conditions
1. COMMERCIAL INVOICE AND PACKING LIST MUST INDICATE CREDIT NO.
2. A DISCREPANCY FEE FOR USD100.00 WILL BE DEDUCTED FROM THE
PAYMENT FOR EACH SET OF DOCUMENTS CONTAINING DISCREPANCIES
3. ONE SET OF NON-NEGOTIABLE DOCUMENTS MUST BE SENT TO THE
APPLICANT VIA COURIER WITHIN 3 DAYS AFTER SHIPMENT
4. SHIPPING MARK MUST SHOW S/C NO.
5. ALL THE GOODS TO BE PACKED TWO SETS IN ONE CARTON
Charges
ALL BANKING CHARGES OUTSIDE ISSUING BANK INCLUDING
REIMBURSEMENT COMMISSION ARE FOR ACCOUNT OF BENEFICIARY
BILL OF EXCHANGE
DRAFT NO. LB20260331
DATE: MAR. 31, 2026
EXCHANGE FOR USD49,110
AT 60 DAYS AFTER MAR. 31, 2026 ○
2 SIGHT OF THIS FIRST OF BILL OF EXCHANGE
(SECOND BEING UNPAID) PAY TO THE ORDER OF BANK OF TAIWAN ○
THE SUM OF XXX VALUE RECEIVED
DRAWN UNDER L/C NO. THF070986
ISSUED BY KASIKORN BANK DATED: MAR.01,2026
TO KASIKORN BANK
GLOBAL TRADING CO., LTD.
PC YANG
○
○
○
GLOBAL TRADING CO., LTD
NO.55, SEC.3, NANJING E.RD., ZHONGSHAN DIST.,TAIPEI CITY 104, TAIWAN
INVOICE
No. LB20260331
Date :
MAR. 31, 2026
Invoice of 300 SETS OF AUTOMOTIVE ELECTRONIC SYSTERMS
For account and risk of Messrs. GLOBAL TRADING CO., LTD.
NO.55, SEC.3, NANJING E.RD., ZHONGSHAN DIST., TAIPEI CITY 104, TAIWAN
Shipped Per S.S. XXX
Sailing on or about XXX
Shipment From XXX
To XXX
Marks & Nos.
Description of Merchandise
Quantity
Unit Price
Amount
X
AUTOMOTIVE ELECTRONIC
SYSTERMS
AS PER S/C NO. DL-0527
DATED JAN. 31, 2026
AI DASH CAM PRO 4K
BLIND SPOT DETECTION
SYSTEM
100 SETS
200 SETS
300 SETS
vvvvvvvvvvvv
USD 250.10/SET
USD 120.50/SET
XXX
XXX
XXX
vvvvvvvvvv
GLOBAL TRADING CO., LTD
NO.55, SEC.3, NANJING E.RD., ZHONGSHAN DIST.,TAIPEI CITY 104, TAIWAN
PACKING LIST
No. LB20260331
Date :
XXX
Packing List of XXX
MARKS & NOS.
For account and risk of Messrs. XXX
Shipped Per S.S. EVER BURLY
V.1266-068S
Sailing on or about
XXX
Shipment From XXX
To XXX
Packing No.
Description of Goods
Quantity
Net Weight
Gross Weight
Measurement
X
AUTOMOTIVE ELECTRONIC
SYSTERMS
AS PER S/C NO.
DL-0527 DATED JAN. 31, 2026
AI DASH CAM PRO 4K
BLIND SPOT DETECTION
SYSTEM
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
vvvvvvv
XXX
vvvvvvvv
XXX
vvvvvvvvvv
XXX
vvvvvvv
○
○
CIF LAEM CHABANG
GLOBAL TRADING CO., LTD.
PC YANG
○
○
SAY TOTAL U.S. DOLLARS FORTY NINE THOUSAND ONE HUNDRED AND TEN ONLY.
THE GOODS ARE OF TAIWANESE ORIGIN
CREDIT NO. THF070986
○
TOTAL: XXX CTNS
vvvvvvvvvvv
SAY TOTAL THREE HUNDRED (300) CARTONS ONLY
CREDIT NO. THF070986
SLC
LAEM CHABANG
S/C NO. DL-0527
C/NO.1-300
MADE IN TAIWAN
○
○
○
○
Shipper
GLOBAL TRADING CO., LTD.
S/O No.
261258
B/L No.
EGLV 6021 9588 7402
長榮國際股份有限公司
EVERGREEN INTERNATIONAL
CORPORATION
BILL OF LADING
Forwarding Agent References (Complete
Name And Address)
Consignee
TO ORDER OF KASIKORN BANK
Notify Party
SIAM LIFE CO., LTD.
999 SUKHUMVIT ROAD, KHLONG TOEI, BANGKOK
10110, THAILAND
Pre-carriage by
Place of Receipt
Ocean Vessel Voy. No.
EVER BURLY 1266-068S
Port of Loading
KEELUNG
Port of Discharge
XXX
Place of Delivery
Final destination (for the Merchant
reference)
Container No. And Seal No.
Marks & Nos.
XXX
Number of
Containers or
Packages
Description of Goods
Gross Weight
(kgs / lbs)
Measurement
(M3/cbm)
Freight
Weight Measurement Rate
Per
Prepaid
Collect
CHARGES
Carrier’s Reference
TOTAL
Service
Type of
Goods
RCV
DELY
1.CY
2.CFS
3.DOOR
1.CY
2.CFS
3.DOOR
1.ORD
2.REEF
3.DANG
Freight prepaid at
TAIWAN
Freight payable at
Place and date of issue
MAR. 30, 2026
Ex. Rate
Number of original B/L (s)
THREE (3)
EVERGREEN LINE
AS CARRIER
Date Laden on board the vessel
MAR. 30, 2026
富邦產物保險股份有限公司
Fubon Insurance Co., LIMITED
財政部核發營業執照號碼: 台保字第030 號
HEAD OFFICE: 237 CHIE KUO SOUTH ROAD, SEC.1, TAIPEI, TAIWAN, R.O.C.
TELEPHONE: 90202706-7890 FAX: (02)2704-2915
MARINE CARGO POLICY
ORIGINAL
POLICY NO.55M5M-00076132
ASSURED
CLAIM, IF ANY, PAYABLE AT
SIAM LIFE CO., LTD.
THAILAND IN CURRENCY OF
USD
INVOICE NO. LB20260331
CLAIM AGENT:
L/C NO. THF070986 DATED MAR. 1, 2026
NEAREST LLOYD′S AGENT
AMOUNT INSURED USD 58,932.00
WHEN PRESENTING CLAIM ALL
SAY U.S. DOLLARS XXX ONLY
OF THE CONCERNED DOCUMENTS
SHOULD BE WRITTEN IN OR
TRANSLATED INTO ENGLISH.
SHIP OR VESSEL EVER BURLY V.1266-068S
SAILING ON/OR ABOUT MAR. 30, 2026
FROM XXX TO XXX
SUBJECT-MATTER INSURED (WARRANTED ALL BRAND-NEW UNLESS OTHERWISE SPECIFIED)
AUTOMOTIVE ELECTRONIC SYSTERMS
CONDITIONS
SUBJECT TO THE FOLLOWING CLAUSES AS ATTACHED HERETO
Institute Radioactive Contamination Exclusion Clause
Computer Millennium Clause (cargo)
-With Named Peril Extension (JC 98/024)
Termination of Transit Clause (Terrorism)
Institute Classification Clause
Cargo ISM Endorsement
INSTITUTE CARGO CLAUSES (A)
INSTITUTE WAR CLAUSES (CARGO)
INSTITUTE STRIKE CLAUSES (CARGO)
Marks and Numbers as per INVOICE NO. LB20260331 specified above. Valued at the same AMOUNT INSURED
SIGNED IN TAIPEI ON MAR. 25, 2026
NUMBERS OF POLICIES ISSUED IN DUPLICATE
INSTITUTE REPLACEMENT CLAUSE (APPLYING TO
MACHINERY). In the event of loss of or damage to any
part or parts of an insured machine caused by a peril
covered by the Policy, the sum recoverable shall not exceed
the cost of replacement or repair of such part or parts
plus charges for forwarding and refitting, if incurred, but
excluding duty unless the full duty is included in the
amount insured, in which case loss, if any, sustained by
payment of additional duty shall also be recoverable.
This insurance does not cover any loss or damage to the
property which at the time of the happening of such loss or
damage is insured by or would but for the existence of the
Policy be insured by any fire or other insurance policy or
policies except in respect of any excess beyond the amount
which would have been payable under the fire or other
insurance policy or policies had this insurance not been
effected.
.
CO-INSURANCE CLAUSE
(applicable in case of Co-Insurance)
It is hereby understood and agreed that the Policy is issued by FUBON
INSURANCE COMPANY LIMITED, on behalf of the co-insurance
who, liable for their respective subscription specified in this Policy.
Notwithstanding anything contained herein or attached hereto to the
country. This insurance is understood and agreed to be subject to English
law and practice only as to liability for and settlement of any and all
claims.
We, FUBON INSURANCE COMPANY LIMITED, hereby agree in
consideration of the payment to us by or on behalf of the Assured of the
Premium as arranged to insure against loss damage liability or expense to
the extent and in the manner herein provided
In witness whereof, I the undersigned of FUBON INSURANCE
COMPANY LIMITED, on behalf of the said Company have subscribed
My Name in the place specified as above to the policies, the issued
numbers thereof being specified as above, of the same tenor and date, one
of which being accomplished, the others to be void, as of the date
specified as above.
Warranted shipped under deck unless otherwise specified or
containerized shipment.
In the event of loss or damage which may involve a claim under the
insurance, no claim shall be paid unless immediate notice of such loss or
damage has been given to and a Survey Report obtained from this
Company’s Office or Agents specified in this Policy.
SAY TOTAL XXX CTNS ONLY.
AS ARRANGED
○
○
○
○
○
AUTOMOTIVE ELECTRONIC
SYSTERMS
AS PER S/C NO. DL-0527
DATED JAN. 31, 2026
〝FREIGHT PREPAID〞
○
○
○
○
○
○
○
○
○
○
○
XXX
In case of loss or damage, please refer to the ‘IMPORTANT’ clause printed on
the attached hereto and please observe in compliance therewith.
For FUBON INSURANCE COMPANY LIMITED
Not Valid unless countersigned by President
參考解答
- 本科目術科為國貿個案實作（信用狀審核、貿易單據審改、貿易計算及書信），本頁為個案題目與單據內容；完整正確答案仍須依信用狀條款及 UCP600 逐項比對。
- 準備方向：熟悉 UCP600、Incoterms 2020、信用狀欄位（申請人、受益人、金額、有效期限、裝運港、分批／轉運、單據要求）。
- 單據審改應逐欄比對匯票、商業發票、裝箱單、提單及保險單之金額、日期、裝運港、品名、數量、保險金額（通常發票金額加 10%）及單據份數。
- 貿易計算應熟悉 FOB、CFR、CIF 之價格換算、運費與保險費計算、佣金及匯率換算。
- 貿易書信應注意格式、稱謂、主旨、條列清楚及語氣禮貌，並依題意回覆交期、付款或索賠事項。
三、進出口價格核算 (本題共4 小題,合計10 分)
請根據下列資料,分別回答各項問題,並將計算過程填入答案紙。
(一)出口報價計算(5 分)
某出口公司以利潤率12%向買家報價,價格為 USD 500 / PC FOB Keelung,
該貨物包裝6 PCS / CTN,每箱體積為 1’8” × 1’8” × 1’6”,每箱毛重為 58 公
斤。
請依上述資料回答下列問題:
○
1 已知運費標準為 USD 150 / CBM / TON,且需加收燃油附加費(BAF)
15% 及港口壅塞費 5%,每PC 運費應為多少?(3 分)
○
2 現客戶要求修改貿易條件為CIFC3 報價,若出口商欲將利潤率提高為
16%,依修改後報價金額之110 %投保ICC(A)並附加罷工險,保險費
率分別為1.2 % 及0.8 % 費率,求調整後每PC 的CIFC3 價格?(2 分)
(二)進口關稅計算 (5 分)
ABC 公司進口貨物一批,其發票價格C&I 為US$7,700,運費為US$100,保
費為US$25,進口稅率10%,推廣貿易服務費率0.04%,貨物稅率3%,營業
稅率5%,匯率為1 美元=31.3 新台幣。
請依上述資料核算:
○
3 合計應繳交多少稅費?(3 分)
○
4 若115 年2 月24 日繳稅單核發,ABC 公司115 年3 月17 日才繳納,應繳
多少關稅滯納金?(2 分)
Exporter's name and Address
GLOBAL TRADING CO., LTD.
NO.55, SEC. 3, NANJING E. RD.,
ZHONGSHAN DIST.,TAIPEI CITY 104,
TAIWAN
Certificate No.
CERTIFICATE OF ORIGIN
(Issued in Taiwan)
ORIGINAL
Importer's name and Address
SIAM LIFE CO., LTD.
999 SUKHUMVIT ROAD, KHLONG TOEI,
BANGKOK 10110, THAILAND
Shipped on Board
xxx
Vessel No.
EVER BURLY V.1266-068S
Port of Loading
KEELUNG
Port of Discharge
BANGKOK
Country of Destination
THAILAND
L/C NO. XXX
Description of Goods
Packing Marks and
Numbers
Quantity/Unit
AUTOMOTIVE ELECTRONIC
SYSTERMS
XXX
This certificate shall be considered null and void in case of alteration
Certification
IT IS HEREBY CERTIFIED THAT THE GOODS DESCRIBED IN THIS
CERTIFICATE ORIGINATE IN TAIWAN.
XXX
TAIPEI CHAMBER OF COMMERCE
X X X
○
○
○
○
○
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。
四、 貿易個案分析(本題共3 大題,合計30 分)
(一)
台灣T 公司從巴西B 公司進口一批巴西紅木半成品(列入CITES),約定以O/A 方
式交易,交貨後九十天付款。B 公司並提出T 公司必須提供擔保信用狀作為到期付
款的保證。請問:
1. 何謂擔保信用狀?其用途為何?(3 分)
2. 依下列三點,比較擔保信用狀與一般商業信用狀的差異:(3 分)
(1)主要功能
(2)使用目的
(3)適用的國際慣例解釋規則
3. 何謂CITES?(2 分)
4. 若T 公司欲出口一般木材包裝材料,須符合哪些相關規定?(2 分)
(二)
台灣佳翔公司以 DAP Chicago Incoterms 2020 條件出口電子零件予美國A 公司。
貨物順利抵達美國洛杉磯港 (Port of Los Angeles) 在進口清關前,遭美國海關進行
輻射檢測 (radiation inspection) 並產生費用,但A 公司拒付此額外查驗費用。其
後貨物運送至Chicago,於卸貨時發生部分損壞,A 公司檢附相關照片,並要求佳
翔公司代為向保險公司索賠。請依 Incoterms 2020 回答下列問題:
1. 請寫出DAP 條件之英文全名及中文(2 分),並說明DAP、DPU 及DDP 條件
下,賣方應負擔責任之主要差異。(3 分)
2. 本個案之輻射檢測費用應由何方負擔?請說明理由。(2 分)
3. 在DAP 條件下,何方負有投保義務?A 公司要求佳翔公司代為向保險公司申
請理賠是否合理?請說明理由。(3 分)
(三)
台灣 A 公司(賣方)與美國 B 公司(買方)洽談一筆價值 10,000 美元的電子零
件交易,雙方達成交易協議。A 公司的貿易承辦人在預估發票(Proforma Invoice)
上簽名後傳真給B 公司。然而,後來因市場價格波動,B 公司意圖悔約,主張雙
方並未簽署正式名稱為「Contract」的書面契約,且該文件僅由普通職員簽署,因此
契約不成立。請問:
1. 說明買賣契約成立之定義?雙方透過傳真(Fax)或電報(Cable)達成的協
議,在法律上是否具有效力?(4 分)
2. 本案中何謂預估發票(Proforma Invoice)其用途? A 公司以預估發票
(Proforma Invoice)替代正式契約書的做法是否適當?(4 分)
3. 若契約是由 A 公司的「貿易辦事員」簽署,對契約的效力會產生什麼影響?
(2 分)
參考解答
- Incoterms 參考：DPU Buyer's Warehouse 由賣方負責將貨物卸至買方倉庫，但不負責進口報關；DAP Buyer's Warehouse 賣方送達指定地但不負責卸貨及進口報關；DDP Buyer's Warehouse 賣方負責送達並辦妥進口報關稅費，但通常不負責卸貨，除非契約另定。