一、基礎貿易英文(本大題合計20 分)
(一)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
函電之內容。(本題語群選項不可重覆,共5 小格,每小格2 分,合計10 分)
答案代號
答案語群
A
shipping advice
B
move up
C
deliver
D
ensure
E
merchandises
F
dispatched
G
shipping instructions
H
assure
I
facilitate
J
consignment
Dear Ms. Norton,
We are pleased to inform you that your Order No. A123 has now been ________ in strict
compliance with your ________. Comprehensive information, including the vessel’s name, ETD,
ETA, and other relevant particulars, will be forwarded to you as soon as they are available.
Every necessary arrangement has been made to ________ that the goods are carefully handled and
properly loaded for transportation. Special attention has been devoted to packing and inspection in
order to guarantee that the ________ reaches you in perfect condition, free from any damage or
shortage.
Since the shipment has been arranged earlier than originally scheduled, we would appreciate it if
you could ________ the payment accordingly under the agreed terms.
Please acknowledge receipt of this message and kindly confirm upon arrival of the goods.
Yours sincerely,
Vanessa Liu
(二)請填入適當的語詞以完成下列翻譯。
(本題為填空題,共10 小格,每小格1 分,合計10 分)
1. 您所詢問的物品已經賣完,但我們可以提供您替代品。
The goods you inquired ________are sold out, but we can offer you a ________.
2. 我們對延誤表示歉意,希望不會對貴公司造成不便。
We ________ for the delay and trust it will not cause you ________.
3. 很高興報價如下。
We are pleased to quote ________ ________.
4. 貨品數量達200 件者可享七折優待。
We provide a ________ of 30% on________ of not less than 200.
5. 若有任何問題,請別客氣儘管告知。
If you have any questions, please do not ________to ________ us know.
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參考解答
- （二）填空題參考完整句：
- 1. 請依正式商業英文翻譯：您所詢問的物品已經賣完,但我們可以提供您替代品。
- 2. 請依正式商業英文翻譯：我們對延誤表示歉意,希望不會對貴公司造成不便。
- 3. 請依正式商業英文翻譯：很高興報價如下。
- 4. 請依正式商業英文翻譯：貨品數量達200件者可享七折優待。
- 5. 請依正式商業英文翻譯：若有任何問題,請別客氣儘管告知。
三、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,對貨品A 與貨品B 以體積噸計算海運運費的貨物,分別以整櫃
與併櫃運量,核算相關運費與報價。
產品資料:
貨品
貨品A HEL-2024
貨品B BMG-2026
包裝方式
10 BAGS / CTN
20 SETS / CTN
包裝尺寸
80 × 50 × 60 (cm)
38” × 24”× 18”
採購成本
USD 18 / BAG
NTD 960 / SET
運費資料:
運
費
併櫃(CFS)
20 呎整櫃(CY)
40 呎整櫃(CY)
USD 100
USD 1,500
USD 2,850
最低裝運量
1 CBM
25 CBM
50 CBM
其他報價資料:
匯率:USD 1=TWD 31.91
利潤率:15%
保險費率:ICC(A) 0.28%、戰爭險0.045%,投保110%
業務費率:11%
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CFRC、CIFC 以CFR、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。
貨品A:整櫃方式報價
題
目
答
案
單
位
1. 每箱CBM 數
○
CBM
2. 20 呎整櫃報價箱數
○
CTNS
3. 20 呎整櫃CFRC6 報價
○
USD / BAG
4. 40 呎整櫃報價運費
○
USD / BAG
5. 40 呎整櫃CIF 報價
○
USD / BAG
貨品B:併櫃方式報價
題
目
答
案
單
位
6. 每箱材積
○
CFT
7. 每箱CBM 數
○
CBM
8. 每SET 運費
○
USD / SET
9. FOBC4 報價
○
USD / SET
10. CFRC8 報價
○
USD / SET
出口國
進口國
主管機關
出口商
(台灣)
開狀銀行
(美國)
供應商
保險公司
國內市場
主管機關
保險公司
通知/押匯銀行
(台灣)
船公司
船公司
進口商
(美國)
承攬商/報關行
檢驗公證
機構
海關
訂貨
驗貨
出貨
1.招攬交易、信用調查
15.裝船通知
14. ○
報關行/承攬商
檢驗公證
機構
海關
指定地點
11.
出
口
報
關
12.
×
18. ○
20.
×
指定地點
13.裝船
24.
×
銷
售
貨
物
26.提貨
10.貨物進儲
指定地點
委託
報關
委託
報關
檢
驗
或
公
證
檢
驗
或
公
證
簽審與
許可
簽審與
許可
3′.開狀前投保
(FOB,CFR)
22.提示提單(B/L)
8. ×
9. ×
2. ×
5. 開發、交付信用狀
4.
申
請
開
狀
16.
辦
理
押
匯
7.
○
17.
×
6.
×
21.
進
口
贖
單
25.
×
3. ○
23. ○
19. ×
貿易流程圖
四、信用狀分析及製單(本大題合計50 分)
請依所附信用狀部分內容及相關工廠出貨明細資料,回答答案紙上有關信用狀
之問題,並填製(一)Bill of Exchange、(二)Invoice、(三)Packing List、
(四)Shipping Order 等單據所要求之內容,按題號○
1 、○
2 、○
3 ...依序將正確答
案填入答案紙之答案欄內。
:
Sequence of Total
1/1
40A
:
Form of Documentary Credit
IRREVOCABLE
:
Documentary Credit Number
411011451168
31C
:
Date of Issue
240301
40E
:
Applicable Rules
UCP LATEST VERSION
31D
:
Date and Place of Expiry
240531
52D
:
DC Issuing Bank
HSBC PARIS FRANCE
:
Applicant
GREEN TRADING CO., LTD.
148 BOULEVARD JOURDAN 75014 PARIS, FRANCE
:
Beneficiary
ANJON FASTENERS INDUSTRIAL CO., LTD.
NO.6, LANE 385, KANG YEN RD., GANGSHAN DISTRICT, KAOHSIUNG CITY,
TAIWAN
32B
:
Currency Code, Amount
USD23,020.00
41D
:
Available with.....by.....
BANK OF TAIWAN BY NEGOTIATION
42C
:
Drafts at
AT 60 DAYS AFTER SIGHT FOR 80% OF INVOICE VALUE
42A
:
Drawee
ISSUING BANK
44E
:
Port of Loading/Airport of Departure
ANY TAIWANESE PORT
44F
:
Port of Discharge/Airport of Destination
ANTWERP PORT, BELGIUM
45A
:
Description of Goods and/or Services
WEDGE ANJONEL, DOG POINT COLD FORGING, ZINC PLATED 7u
BZ-10x150 60,000 PCS @USD 250.00 / 1000PCS
BZ-10x80 40,000 PCS @USD 200.50 / 1000PCS
AS PER PROFORMA INVOICE DATED FEB 22, 2024
TRADE TERM : CIF ANTWERP (INCOTERMS 2020) ; SHIPPING MARKS:GTC (IN
TRI)
46A
:
Documents Required
1. COMMERCIAL INVOICE IN QUADRUPLICATE INDICATING THAT THE GOODS
ARE OF TAIWANESE ORIGIN
2. 2/3 SET OF CLEAN ON BOARD BILLS OF LADING MADE OUT TO OUR ORDER
AND INDICATING WANDER CO., LTD. NO.38 LUKE 3rd ROAD, LUZHU DIST.,
KAOHSIUNG CITY, TAIWAN AS SHIPPER MARKED FREIGHT PREPAID AND
NOTIFY APPLICANT AND US
3. PACKING LIST IN TRIPLICATE SHOWING NET WEIGHT, GROSS WEIGHT AND
MEASUREMENT
4. INSURANCE POLICY OR CERTIFICATE IN DUPLICATE IN NEGOTIABLE FORM
FOR 110 PCT OF INVOICE VALUE BLANK ENDORSED COVERING ALL RISKS AS
PER INSTITUTE CARGO CLAUSES A, INSTITUTE WAR CLAUSES(CARGO),
INSTITUTE STRIKES CLAUSES(CARGO) SHOWING CLAIM PAYABLE IN
FRANCE AND NAME AND ADDRESS OF INSURANCE AGENT IN FRANCE
5. CERTIFICATE OF ORIGIN ISSUED BY TAIWAN COMPETENT AUTHORITY IN
ONE ORIGINAL AND ONE COPY, STATING TAIWAN ORIGIN OF GOODS
6. BENEFICIARY’S CERTIFICATE STATING THAT 1 SET OF SHIPPING
DOCUMENTS INCLUDING 1/3 ORIGINAL B/L HAS BEEN SENT TO
APPLICANT
47A
:
Additional Conditions
1. ONLY MASTER OCEAN BILL OF LADING IS ACCEPTABLE
2. BILL OF LADING ISSUED BY A SUBFORWARDER IS NOT ACCEPTABLE
3. A DISCREPANCY FEE FOR EUR75.00 OR EQUIVALENT WILL BE DEDUCTED
FROM THE PAYMENT FOR EACH SET OF DOCUMENTS CONTAINING
DISCREPANCIES
71B
:
Charges
ALL BANKING CHARGES OUTSIDE FRANCE INCLUDING REIMBURSEMENT
COMMISSION ARE FOR ACCOUNT OF BENEFICIARY
:
Instructions to Paying/Accepting/Negotiating Bank
FOR DOCUMENTS FULLY COMPLIED WITH THE TERMS AND CONDITIONS AT
MATURITY WE SHALL CREDIT YOU AS PER YOUR INSTRUCTIONS
工廠出貨明細資料:
※核算要求: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。
BILL OF EXCHANGE
DRAFT NO. LB20240501
DATE: MAY 28, 2024
EXCHANGE FOR ○
AT SIGHT OF THIS FIRST OF EXCHANGE (SECOND OF THE SAME
TENOR AND DATE BEING UNPAID) PAY TO THE ORDER OF BANK OF TAIWAN
THE SUM OF XXX VALUE RECEIVED
DRAWN UNDER L/C NO. 411011451168
DATED: XXX
ISSUED BY ○
TO
XXX CO., LTD.
MARY
ANJON FASTENERS INDUSTRIAL CO., LTD.
NO.6, LANE 385, KANG YEN RD., GANGSHAN DISTRICT, KAOHSIUNG CITY, TAIWAN
INVOICE
No. LB20240501
Date : XXX
Invoice of XXX
For account and risk of Messrs XXX
Shipped Per S.S. ○
4 Voy. N571
Sailing on or about XXX
Shipment From
To XXX
Marks & Nos.
Quantity
Description of Merchandise
Unit Price
Amount
XXX
60,000 PCS
40,000 PCS
XXX PCS
vvvvvvvvvvv
WEDGE ANJONEL, DOG
POINT COLD FORGING,
ZINC PLATED 7u
BZ-10x150
BZ-10x80
USD 250.00 / 1000PCS
USD 200.50 / 1000PCS
XXX CO., LTD.
MARY
XXX
XXX
USDXXX
vvvvvvvvv
型號
BZ-10x150
BZ-10x80
包裝方式
5,000 PCS / CTN
4,000 PCS / CTN
每箱重量
N.W. : 22.50 KGS;G.W. : 23.00 KGS
N.W. : 28.00 KGS;G.W. :28.50 KGS
每箱尺寸
40 × 30 × 30 (CM)
13” × 15” × 16” (INCH)
出貨數量
60,000 PCS
40,000 PCS
○
XXX
○
SAY TOTAL ○
○
○
ANJON FASTENERS INDUSTRIAL CO., LTD.
NO.6, LANE 385, KANG YEN RD., GANGSHAN DISTRICT, KAOHSIUNG CITY, TAIWAN
PACKING LIST
No. LB20240501
Date : XXX
Packing List of XXX
MARKS & NOS.
For account and risk of Messrs XXX
Shipped Per S.S. XXX
Sailing on or about MAY 25, 2024
Shipment From XXX
To XXX
Packing No.
Description of Goods
Quantity
Net Weight
Gross Weight
Measurement
XXX
WEDGE ANJONEL, DOG
POINT COLD FORGING,
ZINC PLATED 7u
BZ-10x150
BZ-10x80
@5000PCS
XXX
@4000PCS
XXX
@22.50KGS
XXX
@28.00KGS
XXX
@23.00KGS
XXX
@28.50KGS
XXX
○
XXX PCS
vvvvvvvvvvv
XXX KGS
vvvvvvvvv
XXX KGS
Vvvvvvvvvv
MARY
XXX CBM
vvvvvvvvvv
長榮國際股份有限公司
EVERGREEN INTERNATIONAL CORPORATION
SHIPPING ORDER
(B/L INSTRUCTION)
Shipper:(發票如需另列抬頭人請註明)
○
發票抬頭:
統一編號: 提單傳真號碼:
Please receive for shipment the under
mentioned goods subject to your
published regulations and conditions
(including those as to liability)
S/O NO.51168
Consignee:
SPECIAL NOTE:
1. 副本___份 2. 運費證明___份 3. 電報放貨___
4. 危險品___ 5. 其他___
填表請注意:
1.危險品請註明UN NO. IMO CLASS 與燃點,並附上
Shipper’s Certificate。(吉達地區請另附Packing list 兩
份)。
2.S/O 上之內容若有變更,請圈劃出,並於結關當天前傳
真或送底至本公司。
3.嘜頭及品名如超過十行,請以附表繕打,俾便提單製
作。
4.傳真專線:遠洋航線請傳(02)25063878,近洋航線請傳
(02)25006658。
Notify Party:(Full name and address)
洽訂船位之廠商:
電話/聯絡人:
報關行:
電話/聯絡人:
Ocean Vessel 船名
EVER LUCKY
Voy. No. 航次
XXX
Final destination (On Merchant’s Account And Risk)
Place of Receipt 收貨地
KAOHSIUNG
Port of Loading 裝貨地
KAOHSIUNG
Freight to be:付費方式: □ Prepaid □ Collect
Port of Discharge 卸貨港
XXX
Place of Delivery
交貨地(美國線請註明州
別)
領提單處
□台北
□台中
□台中港
■高雄
Marks and Numbers/
Container No. and Seal No.
Quantity and
Unit
Description of Goods
(請詳實註明,如僅為ȹGENERAL
MERCHANDISEȹ恕無法接受)
Gross Weight
(KGS)
Measurement
(M3)
XXX
XXX
XXX
XXX
櫃型/櫃數
普通櫃:___X20/___X40
冷凍櫃:___X20/___X40
H Q:___X40
超重櫃:___X20
貨主自有櫃:__________
其他特殊櫃:__________
SERVICE REQUIRED
□ 1.FCL/FCL 整櫃/整櫃
□ 2.LCL/LCL 併裝/併裝
□ 3.FCL/LCL 整櫃/併裝
□ 4.LCL/FCL 併裝/整櫃
○
TOTAL: XXX CTNS
vvvvvvvvvv
SAY TOTAL ○
XXX CO.,LTD.
○
○
XXX
SAY TOTAL XXX
○
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。