Microsoft Word 國貿丙級術科參考資料_A4_ 修.doc

技術士技能檢定國貿業務職類丙級術科測試應檢參考資料試題編號 :20000-102301 審定日期 :102 年 5 月 7 日

技術士技能檢定國貿業務職類丙級術科測試應檢參考資料目錄 ( 第二部分 ) 壹技術士技能檢定國貿業務職類丙級術科測試應檢人須知 -------------------------------------------1 貳技術士技能檢定國貿業務職類丙級術科測試試題範例 ------------------------------------------2-14

壹技術士技能檢定國貿業務職類丙級術科測試應檢人須知一本職類丙級術科測試採紙筆測試, 並依試題保密方式命製, 測試前不公布試題, 各術科測試場地統一於同一時間舉行, 測試辦理時間及地點由術科測試辦理單位於測試前 14 天 ( 以郵戳為憑 ), 另行通知二本職類丙級術科測試時間為二小時, 測試範圍包括 :1. 貿易概論與流程 2. 基礎貿易英文 3. 出口價格核算 4. 商業信用狀分析 5. 貿易單據製作等, 總分為 100 分, 成績評定採百分法,60 分以上 ( 含 60 分 ) 為及格, 測試方式請參考試題範例三應檢人應自備藍色 ( 或黑色 ) 原子筆 ( 或鋼筆 ) 修正液( 帶 ) 使用經中央主管機關公告之電子計算器機型, 除必要文具外, 其餘未規定用具一律不得攜帶入場四作答時應使用藍色或黑色原子筆鋼筆, 塗改時可使用修正液修正帶, 使用鉛筆作答者, 扣該科成績 5 分, 使用其它顏色筆作答者該題不予計分作答時應依題號順序於所附答案紙上作答, 不敷使用時可於背面作答, 未依題號順序作答者, 該題以零分計算五答案紙上除於指定位置書寫姓名准考證號碼外, 於其他位置註記不應有之文字符號或標記者, 術科測試成績以零分計算六應檢人於測試前詳閱准考證背面技術士技能檢定作業及試場規則相關規定, 並依規定應檢, 測試結束後, 應將試題及答案紙一併交予監場人員七其他未規定事宜, 悉依技術士技能檢定及發證辦法技術士技能檢定作業及試場規則相關規定辦理 1

貳技術士技能檢定國貿業務職類丙級術科測試試題範例一基礎貿易英文 ( 一 ) 完成下列翻譯 :( 空格裡不只一字 ) 我方很樂意與貴公司建立商務往來關係 We would be delighted to with you. 付款將透過銀行轉帳 Payment will be made by. 如您能寄一些材料樣本, 將感激不盡 It if you could send some samples of the material. 您的貨款已逾期三個月 Your payment is. 儘管原物料價格上漲, 我們仍維持原價 in raw material prices, we maintain our existing prices. 參考答案題號答案 establish business relations /enter into business relations bank transfer. would be appreciated three months overdue In spite of the rise / Despite the rise ( 二 ) 台灣貿易有限公司係一家出口貿易公司, 專門經營汽車零件出口, 今擬拓銷至海外市場, 並已擬妥一封開發信, 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, 完成開發信之內容答案代號 A B C D E F G H I J 答案語群 inquiry product payment price list requirement advice business quality market learned 參考答案題號答案 J E B D G 2

TAIWAN TRADING CO., LTD. P.O.Box xxx-1966 Taipei, Taiwan Tel: 886-2-2307-xxxx Fax: 886-2-2307-xxxx Date: July 25, 2006 Importadora Davis Ltda. Diagonal Oriente 1704 Providencia Santiago, Chile Attn: Import Manager Dear Sirs, Re: Auto Parts Through the courtesy of World Buyers Information, we have of your esteemed name & address, and we take the liberty of introducing captioned products for you, hope these items will meet your. For your information, we have been manufacturing/exporting this for many years, we have been enjoying a good sale of our products all over the world, and are now desirous of expanding our market to your end. We enclose our newest catalogue as well as for your reference. If our products are suitable or you find any size interesting, please let us know without hesitation, we assure you of our best service at all times. We look forward to establishing your early reply. relationship with you soon and hope to receive Very truly yours, Taiwan Trading Co., Ltd. CL/yy Encl: Catalogue and Price List Calvin Lee General Manager 3

20 進口贖單付款或承兌(二貿易流程請依下列之貿易流程圖, 依序將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 ) 錯誤! 主管機關關簽審與許可出口國出口商 ( 台灣 ) 保險公司 9. 投保並取得保險單據 (CIF) 範例 : 貿易流程圖 1. 2. 詢價報價還價 3. 15. 裝船通知國內市場銷售貨物進口國保險公司 9. 開狀前投保 (FOB CFR) 進口商 ( 美國 ) 主管機關簽審與許可訂貨驗貨出貨供應商 17 墊辦付理押押匯款項匯16. 7. 通通知 / 押匯銀行 ( 台灣 ) 委託報關知信用狀6. 8. 洽訂艙位 14. 交付提單 (B/L) 10. 貨物進儲指定地點報關行 / 承攬商出口報關11 12. 關稅局檢驗或公證檢驗公證機構船公司 13. 裝船指定地點 5. 開發交付信用狀 18. 寄單求償船公司 21. 提示提單 (B/L) 22. 發行小提單 (D/O) 25. 提貨檢驗公證機構承攬商 / 報關行檢驗或公證23. 委託報關關稅局 24 放行 )指定地點 4. 申請開狀 19 單據到達通知開狀銀行 ( 美國 ) 參考答案題號答案招攬交易信用調查接受並確認預售外匯 ( 避險操作 ) 放行進口報關 4

三商業信用狀分析請依所附完整信用狀之內容, 回答所列問題, 並將正確答案填入答案紙 MEGA INTERNATIONAL COMMERCIAL BANK TAIPEI, TAIWAN ***AUTH.CORRECT WITH CURRENT KEY*** FIN UAK { 1:F21 ICBCTWTPA 1808130031 }{ 4: { 177:Date and Time(YYMMDDHHMM):090620 1420 }{ 451:acceptance/rejection 0 }} { 1:FIN MESSAGE/Session/OSN F01 ICBCTWTPA 1808130031 }{ 2:Output Message Type 700 issue of a documentary credit Input Time/MIR 1501 090620 MRMDUS33 Received from HSBC BANK USA, NEW YORK Output Date/time 090620 1420 Priority/Delivery Normal :40A FORM OF DOCUMENTARY CREDIT IRREVOCABLE :20 DOCUMENTARY CREDIT NUMBER DC MTN 562462 :31C DATE OF ISSUE 090620 :31D DATE AND PLACE OF EXPIRY 090920 IN COUNTRY OF OPENING BANK :50 APPLICANT ABC USA INC. 100 LAGUNA RD. LOS ANGELES CA. 90024, USA :59 BENEFICIARY XYZ CO., LTD. P.O. BOX 1000 TAIPEI, TAIWAN :32B CURRENCY CODE, AMOUNT USD204,516. 89 :41D AVAILABLE WITH...BY... ANY BANK BY NEGOTIATION :42C DRAFTS AT... SIGHT FOR 100PCT OF INVOICE VALUE :42D DRAWEE ISSUING BANK :43P PARTIAL SHIPMENTS ALLOWED :43T TRANSHIPMENT NOT ALLOWED :44E PORT OF LOADING KEELUNG, TAIWAN 5

:44F PORT OF DISCHARGE LOS ANGELES :44C LATEST DATE OF SHIPMENT 090910 :45A SHIPMENT OF GOODS ELECTRIC RESISTANCE WELDED PIPE, CFR LOS ANGELES :46A DOCUMENTS REQUIRED 1. 3/3 ORIGINAL CLEAN SHIPPED ON BOARD BILLS OF LADING MARKED FREIGHT PREPAID, CONSIGNED TO OUR ORDER NOTIFY APPLICANT 2. MANUALLY COMMERCIAL INVOICE IN THREE COPIES 3. PACKING LIST IN ONE ORIGINAL AND ONE COPY :47A ADDITIONAL CONDITIONS +INSURANCE COVERED BY THE APPLICANT +A USD25.00 FEE WILL BE DEDUCTED IF PROCEEDS ARE REMITTED VIA WIRE TRANSFER :48 PERIOD FOR PRESENTATION DOCUMENTS TO BE PRESENTED WITHIN 10 DAYSAFTER THE DATE OF ISSUANCE OF SHIPPING DOCUMENTS BUT WITHIN THE VALIDITY OF THE CREDIT :71B CHARGES ALL BANKING CHARGES OUTSIDE USA INCLUDING ADVISING CHARGES ARE FOR ACCOUNT OF BENEFICIARY :49 CONFIRMATION INSTRUCTIONS WITHOUT :72 SENDER TO RECEIVER INFORMATION THIS CREDIT IS SUBJECT TO UCP (2007 REVISION) ICC PUBLICATION NO.600 { 5: { MAC:32CABC93 } AUTHENTICATION SUCCESSFUL WITH PRIMARY KEY } *END 6

參考題目與答案信用狀當事人 ( 請寫出英文抬頭 ) 開狀銀行受益人匯票付款人 HSBC BANK USA, NEW YORK XYZ CO., LTD. P.O. BOX 1000 TAIPEI, TAIWAN HSBC BANK USA, NEW YORK 信用狀種類是否為保兌信用狀? 是否是否為即期信用狀? 是否是否為可轉讓信用狀? 是否信用狀相關期限開狀日期信用狀有效期限及地點最後裝運期限裝船港 2009 年 6 月 20 日 2009 年 9 月 20 日於開狀銀行國家 2009 年 9 月 10 日運送相關規定 KEELUNG, TAIWAN 運費給付方式預付到付是否可分批裝運是否提示單據種類份數規定 B/L 份數 CONSIGNEE 包裝單份數三份正本 TO ORDER OF HSBC BANK USA, NEW YORK 一份正本一份副本 7

四貿易單據製作請依加拿大 Bank of Montreal 開來之信用狀摘要及相關工廠出貨明細資料, 填製 ( 一 )Bill of Exchange ( 二 )Invoice ( 三 )Packing List ( 四 )Shipping Order 等單據內容, 並請依照題號 1 2 3 欄位依序填入答案紙 Form of Doc. Credit *40 A : IRREVOCABLE Doc. Credit Number *20 : HKU-8023 Date of Issue 31 C : 080930 Expiry *31 D : 081215 AT OUR COUNTER Applicant *50 : LEE INTERNATIONAL CORPORATION 2527 JOHNSON ROAD, VANCOUVER, B. C., CANADA Beneficiary *59 : WANG TRADING CO., LTD. NO. 1234, SEC. 1, JHONG SHAN N. RD., TAIPEI, TAIWAN (R.O.C.) Amount *32 B : CURRENCY USD AMOUNT 26,775.00 Available with/by *41 D : ANY BANK BY NEGOTIATION Drafts at... 42 C : 120 DAYS SIGHT Drawee 42 A : BANK OF MONTREAL Partial shipments 43 P : PROHIBITED Transhipment 43 T : ALLOWED Port of Loading 44 E : ANY TAIWANESE PORT Port of Discharge 44 F : VANCOUVER Latest Date of Ship 44 C : 081130 Descript. of Goods 45 A : 8,500 DOZ. OF SLIPPERS(MODEL NO. S-238&S-240) AS PER BUYER S ORDER NO. L-123, CIFC5 VANCOUVER SHIPPING MARK: LEE238(IN DIA)/VANCOUVER/1-UP Documents required 46 A : +SIGNED COMMERCIAL INVOICE IN QUADRUPLICATE +PACKING LIST IN TRIPLICATE SHOWN G/W, N/W OF EACH CARTON. +2/3 SET CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER NOTIFY APPLICANT MARKED FREIGHT PREPAID +INSURANCE POLICIES OR CERTIFICATES IN DUPLICATE ENDORSED IN BLANK, FOR FULL CIF INVOICE VALUE PLUS 10%. COVERING ICC(A) AND INSTITUTE STRIKES CLAUSES(CARGO). +BENEFICIARY CERTIFICATE STATING THAT ONE SET OF ORIGINAL DOCUMENTS SENT TO APPLICANT AFTER THE SHIPMENT Additional Cond. 47 A : ALL DOCUMENTS MUST BE SHOWN THE CREDIT NUMBER. Details of Charges 71 B : ALL BANKING CHARGES OUTSIDE CANADA ARE FOR ACCOUNT OF BENEFICIARY. Presentation Period 48 : WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT. 8

工廠出貨明細資料 : 型號 S-238 S-240 包裝方式 30 DOZ/CTN 20 DOZ/CTN 每箱重量 NW: 5.35KG;GW: 5.85KG N.W. 6.35KGS ;G.W. 6.85KGS 出貨數量 6,000 DOZ 2,500 DOZ 每箱尺寸 20" 15" 12" 72 52 52(cm) 備註 : 1. S-238 每箱 CBM 計算方式 : 先求 CFT=(20 15 12) 1728=2.08; 再算 CBM=2.08 35.315=0.059 2. S-240 每箱 CFT 計算方式 : 先求 CBM=0.72 0.52 0.52=0.195; 再算 CFT=0.195 35.315=6.89 參考題目與答案 BILL OF EXCHANGE DRAFT NO. 123 EXCHANGE FOR USD26,775.00 TAIPEI,TAIWAN 25-NOV.-08 AT 1 SIGHT OF THIS FIRST OF EXCHANGE (SECOND OF THE SAME TENOR AND DATE BEING UNPAID) PAY TO THE ORDER OF FIRST COMMERCIAL BANK THE SUM OF 2 VALUE RECEIVED DRAWN UNDER LETTER OF CREDIT NO. 3 DATED 30-SEP.-08 ISSUED BY TO BANK OF MONTREAL 4 WANG TRADING CO., LTD. X XX 9

INVOICE No. 123 Date: 25-NOV-08 INVOICE of 5 For account and risk of Messrs. Shipped by Sailing on or about 25-NOV-08 Per LINCOLN V.571 From KEELUNG To VANCOUVER L/C No. HKU-8023 Contract No. L-123 Marks & Nos. Description of Goods Quantity Unit Price Amount SLIPPERS AS PER BUYER S 8 ORDER NO. L-123 7 MODEL NO.S-238 9 MODEL NO.S-240 6,000 DOZ. 2,500 DOZ. 8,500 DOZ. vvvvvvvvvv USD17,100.00 USD 9,675.00 USD26,775.00 vvvvvvvvvvvv SAY TOTAL U.S. DOLLARS ONLY DRAWN UNDER BANK OF MONTREAL L/C NO. HKU-8023 DATED 30-SEP.-08 WANG TRADING CO., LTD. XXX 10

PACKING LIST No. 123 Date: 25-NOV-08 PACKING LIST of MARKS & NOS. For account and risk of Messrs. Shipped by Per LINCOLN V.571 Sailing on or about 25-NOV-08 Shipment From KEELUNG To VANCOUVER Packing No. Description Quantity Net Weight Gross Weight Measurement SLIPPERS 1-200 201-325 MODEL NO.S-238 MODEL NO. S-240 @30 DOZ. 6,000 DOZ. @20 DOZ. 2,500 DOZ. 8,500 DOZ. vvvvvvvv @5.35 KGS 1070.00KGS @6.35 KGS 793.75KGS 1,863.75 KGS vvvvvvvvvv @5.85 KGS 1170.00KGS @6.85 KGS 856.25KGS 2,026.25KGS vvvvvvvvv CBM 11 SAY TOTAL L/C NO. HKU-8023 WANG TRADING CO., LTD. XXX 11

Taiwan Marine Transport Corporation Shipper: 12 SHIPPING ORDER Please receive for shipment the under mentioned goods subject to your published regulations and conditions S/O NO. Consignee: 13 Notify Party:(Full name and address) 14 Also Notify: Taiwan Marine Transport Corporation 台灣海運股份有限公司洽訂船位之廠商 : 電話 / 聯絡人 : Ocean Vessel LINCOLN Place of Receipt KEELUNG Port of Discharge VANCOUVER Voy. No. 571 Port of Loading KEELUNG Place of Delivery VANCOUVER 報關行 : 電話 / 聯絡人 : Final destination (On Merchant's Account And Risk) 15 Freight to be: Prepaid Collect 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 Gross Weight (KGS) Measurement (M 3 ) 325 CTNS vvvvvvvvv SLIPPERS L/C NO. HKU-8023 2,026.25KGS 櫃型 / 櫃數 X20'/ X40' SERVICE REQUIRED FCL/FCL LCL/LCL FCL/LCL LCL/FCL 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 2. 嘜頭及品名如超過十行, 請以附表繕打, 俾便提單製作 12

參考答案題號答案 1 2 3 4 120 DAYS U.S. DOLLARS TWENTY SIX THOUSAND SEVEN HUNDRED AND SEVENTY FIVE ONLY HKU-8023 BANK OF MONTREAL 5 6 7 8 9 10 11 12 13 14 8,500 DOZ OF SLIPPERS LEE INTERNATIONAL CORPORATION 2527 JOHNSON ROAD, VANCOUVER, B. C., CANADA LEE238 (IN DIA) VANCOUVER C/NO. 1-325 MADE IN TAIWAN CIFC5 VANCOUVER USD2.85 USD3.87 @0.059 CBM 11.800 CBM @0.195 CBM 24.375 CBM 36.175 CBM vvvvvvvvvv THREE HUNDRED TWENTY FIVE (325) CARTONS ONLY. WANG TRADING CO., LTD. NO. 1234, SEC. 1, JHONG SHAN N. RD., TAIPEI, TAIWAN (R.O.C.) TO ORDER LEE INTERNATIONAL CORPORATION 2527 JOHNSON ROAD, VANCOUVER, B. C., CANADA 15 請勾選 :V Prepaid Collect 13

五出口價格核算根據以下資料, 對貨號 A 與貨號 B 兩種以體積噸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 : 型號 A B 包裝方式 15 SETS/ 箱 (CTN) 12 PCS/ 箱 (CTN) 包裝尺寸 50 45 36(cm) 12" 15" 20" (inch) 採購成本 NTD200/SET NTD240/PC 運費資料 : 併櫃 (CFS) 20 呎整櫃 40 呎整櫃運費 USD100 USD2,500 USD4,500 最低裝運量 1 CBM 25 CBM 50 CBM 其他報價資料 : 匯率 :USD1= NTD33.5 利潤率 :10% 保險費率 : 0.13% 業務費率 :5% 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 FOB&C 與 CIF&C 分別為 FOB 與 CIF 為基礎之含佣價貨號 A: 併櫃方式報價題目本測驗項目請依下列核算方式計算, 作答時僅填入答案即可單位 1. 每箱 CBM 數 0.50 0.45 0.36= 0.081 CBM 2. 每 SET 運費 0.081 100 15= 0.54 USD/SET 3. FOB 報價 (200 33.5) (1-5%) (1-10%)= 6.98 USD/SET 4. CFR 報價 (200 33.5)+0.54 (1-5%) (1-10%)= 7.61 USD/SET 5. CIFC3 報價 (200 33.5)+0.54 (1-1.1 0.13%) (1-5%) (1-10%) (1-3%)= 7.86 USD/SET 貨號 B :40 呎整櫃方式報價題目本測驗項目請依下列核算方式計算, 作答時僅填入答案即可單位 6. 每箱才數 (12 15 20) 1728=2.08 才 (CFT) 7. 每箱 CBM 數 2.08 35.315=0.059 CBM 8. 40 呎櫃報價數量 50 0.059= 進位取整數 848 箱 12=10176 PCS 9. 每 PC 運費 4500 10176= 0.44 USD/PC 10. CIF 報價 (240 33.5)+0.44 (1-1.1 0.13%) (1-5%) (1-10%) =8.91 USD/PC 14