國 貿 證 照 教 學 研 習 會 國貿乙檢術科審單試題解析 報告人: 江玉女 醒吾技術學院 國際貿易暨商務系 99.01.26

報 告 大 綱 一、貿易單據審改說明 二、Bill of Exchange 三、Commercial Invoice 四、Packing List 五、Bill of Lading 六、Insurance Policy 七、結語

一、貿易單據審改說明 工作項目 貿易單據製審 技能種類 1.進出口交易單據的規範 2.各類貿易單據的填製與審核 技能標準 相關知識 1.能依據不同的進出口交易方式，熟練填製各 類貿易單據 2.能根據交易條件對進出口單據進行審核，指 出單據中存在的問題並作修改 相關知識 1. URC 2. UCP 3. ISBP 4. eUCP 5. ISP98

二、Bill of Exchange Draft No. For (ISBP 51) Issued date (ISBP 13) At________sight (ISBP 43) the sum of (ISBP 50) Drawn under or Issued by L/C No. Dated To (ISBP 52,54) (UCP 6C) Signature (ISBP 37, 53)

三、Commercial Invoice Letterhead (UCP600 18ai) Title of Documents (ISBP 57) No. Date (ISBP 62) Invoice of For account and risk of (UCP600 18aii) Consignor Shipper per Sailing on or about (UCP600 3) From To Order/Contract No.

三、Commercial Invoice Marks & Nos. (ISBP 34,36) Quantity (ISBP 63,65 UCP600 30) Description of Merchandise (UCP600 18, ISBP 58,64) Unit Price (ISBP 61) Amount (UCP600 18aiii) Amount (in words) Remarks Signature (UCP600 3,18AIV,ISBP 39, 62)

四、Packing List Letterhead Title of Documents (ISBP 41) No. Date Packing List of For account and risk of Consignor Shipper per Sailing on or about From…… To…… Marks & Nos.

四、Packing List Packing No. Description of Merchandise Quantity Net Weight Gross Weight Measurement Total Packages (in words) Remarks Signature

五、Bill of Lading Shipper (UCP600 14k) Consignee (ISBP 101,102) Notify (Party) (ISBP 103) Ocean Vessel & Voy. No. Place of Receipt Port of Loading Port of Discharge Place of Delivery Marks & Nos. Number of Containers or Packages Description of Goods (ISBP 108)

五、Bill of Lading Gross Weight Measurement Total No. of Container or Packages (in words) Freight (ISBP 111,112,113) No. of original B/L (ISBP 93) Place and Date of Issue (ISBP 96,97) Date Laden on board the vessel Signature (UCP600 20a)

六、Insurance Policy Policy No. Assured (ISBP 179,180) Claim, if any payable at /in Invoice No. Amount Insured (UCP600 28fi,ii,ISBP 176) Claim Agent Vessel & Voy. No. From……To……(UCP600 28fiii) Sailing on or about

六、Insurance Policy Subject-Matter Insured Terms (UCP600 28g,j,ISBP 173,177) Place & Date of Issue

七、結語 1.準備方向: a. 熟悉信用狀內容 b. 各種貿易單據之填製方法及內容 c. UCP、ISBP相關條文 2.答題技巧: a. 單據與L/C一致性 b. 消去法，有效掌控時間 c. 比較法 d. 大處著眼、小處著手

報告完畢 謝謝聆聼