Test 1

台灣自來水之水源主要取自
The main source of tap water in Taiwan comes from

A 綠洲的水

A Oasis of Water

B 海洋的水。

B ocean water.

C 灌溉渠道的水

C irrigation channel water

D 河川及水庫的水

D Water from rivers and reservoirs

Answer:D

代表公司與國外客戶洽談交易時,下列何者錯誤?

Which of the following is wrong when negotiating a transaction with a foreign client on behalf of a
company?

A 誇大不實說明公司產品優點

A Exaggerate and misrepresent the advantages of the company’s products

B 注意傾聽,瞭解客戶需求

B pay attention to listening and understand customer needs

C 遵守誠信原則

C Adhere to the principle of good faith

D 努力爭取公司的最大利益

D strive for the best interests of the company

Answer:A

再生能源一般是指可永續利用之能源,主要包括哪些:A.化石燃料 B.風力 C.太陽能 D.水力?

Renewable energy generally refers to energy that can be used sustainably, which mainly include: A.
Fossil fuels B. Wind power C. Solar energy D. Water power?

A BCD
B ABD

C ABCD

D ACD

Answer:A

在海關的貿易統計項目中,不包含下列哪一項交易?

Which of the following transactions is not included in the customs trade statistics item?

A 機器設備

A machine equipment

B 技術

B technology

C 原料

C raw material

D 紡織品

D Textiles

Answer:B

陳先生到機車行換機油時,發現機車行老闆將廢機油直 接倒入路旁的排水溝,請問這樣的行為是違
反了?

When Mr. Chen went to the locomotive shop to change the oil, he found that the owner of the
locomotive shop poured the waste oil directly into the drainage ditch beside the road. Is this behavior
illegal?

A 飲用水管理條例

A Drinking Water Regulations

B 廢棄物清理法

B Waste Cleanup Act

C 職業安全衛生法

C Occupational Safety and Health Act

D 道路交通管理處罰條例

D. Road Traffic Management Penalty Regulations

Answer:B

我國移動污染源空氣污染防制費徵收機制為何?

What is the mechanism for collecting air pollution control fees from mobile pollution sources in my
country?

A 依牌照徵收

A Collected by license

B 依車輛里程數計費

B Billed by vehicle mileage

C 依照排氣量徵收

C is charged according to the exhaust volume

D 隨油品銷售徵收。

D is levied with the sale of oil products.

Answer:D

現行我國貿易管理制度採

The current trade management system in my country adopts the

A 嚴格管制

A strict control

B 負面表列

B negative list

C 正面表列

C front list

D 完全自由

D completely free

Answer:B

溫室氣體減量及管理法中所稱: 一單位之排放額度相當於允許排放____之二 氧化碳當量。

As stated in the Greenhouse Gas Reduction and Management Act: One unit of emission credit is
equivalent to the carbon dioxide equivalent of _________.

A 1 公斤

A 1kg

B 1 公噸

B 1 metric ton

C 1 立方米

C 1 cubic meter

D 1 公升

D 1 liter

Answer:B

根據財政部 現行規定,自海外網購商品可免關稅及營業的完價格上限為何?

According to the current regulations of the Ministry of Finance, what is the upper limit of the tariff-free
and business price of goods purchased online from overseas?

A 新台幣 3,000

A NT$3,000

B 新台幣 5,000

B NT$ 5,000

C 新台幣 2,000

C NT$ 2,000

D 新台幣 1,000

D NT$ 1,000

Answer:C

下列何者與台灣已經簽訂電子產地證明書交換機制?

Which of the following has signed an electronic certificate of origin exchange mechanism with Taiwan?

A 歐盟

A European Union
B 美國

B United States

C 日本

C Japan

D 中國大陸

D Mainland China

Answer:D

關於跨境電子商務,下列敘述何者有誤?

Regarding cross-border e-commerce, which of the following statements is incorrect?

A 中小微型企業得以更迅速掌握全球商 機,

A Small and medium-sized enterprises can grasp global business opportunities more quickly,

B, 企業可架設官網來吸引全球客戶

B, Enterprises can set up official websites to attract global customers

C 各國政府多關注資訊安全

C Governments pay more attention to information security

D B2B 及 B2C 交易都已納入海關貿統計

D B2B and B2C transactions have been included in customs trade statistics

Answer:D

對於應檢疫動植物及其產品之進口, 應向下列何者申請辦理檢疫手續?

For the import of animals, plants and their products subject to quarantine, which of the following should
apply for quarantine procedures?

A 標準檢驗局

A Bureau of Standards and Inspection

B 衛生署

B Department of Health

C 環保署

C EPA
D 農委會

D COA

Answer: D

關於民間支援及服務性貿易相關行業 及機構,下列敘述何者有誤?

Which of the following statements is incorrect regarding private support and service trade-related
industries and institutions?

A surveyor 提供進出口貨物品 質、數量或包裝上的公證

A surveyor provides notarization on the quality, quantity or packaging of imported and exported goods

B forwarder 自己擁有船舶或飛 機,提供國際運送服務

B forwarder owns ships or planes and provides international shipping services

C chamber of commerce 可簽發原產地證明書

C chamber of commerce can issue certificate of origin

D customs broker 協助進出口簽 證及報關

D customs broker to assist in import and export visa and customs clearance

Answer: B

目前我國在下列何地點未設置海關?

At present, which of the following places has no customs set up in my country?

A 郵局

A post office

B 國際機場

B International Airport

C 國際海港

C International Seaport

D 車站

D station

Answer:D
賣方因新冠狀肺炎疫情未能交貨時,下列處置何者較不適當?

When the seller fails to deliver due to the novel coronavirus epidemic, which of the following actions is
less appropriate?

A 要求解除契約

A request to rescind the contract

B 要求展延交貨期

B asks for an extension of the delivery date

C 接受買方索賠

C Accept buyer's claim

D 要求修改契約

D Request to amend the contract

Answer:C

關於貨櫃運輸,下列敘述何者有誤?

Which of the following statements about container shipping is incorrect?

A TEU 指 20 呎貨櫃單位

A TEU refers to a 20-foot container unit

B FEU 指 40 呎貨櫃單位

B FEU means 40-foot container unit

C 40'HQ 指長度大於 40 呎的貨櫃

C 40'HQ refers to a container with a length greater than 40 feet

D LCL 指併櫃

D LCL refers to combined cabinets

Answer:C

20 呎貨櫃簡稱為

20-foot container is referred to as

A TEU

B HQ
C FEU

D OCP

Answer:A

Test 2 ch1-ch3

下列何者是出口商將貨物運往國外,委託國外廠商 代為銷售,國外廠商僅從中抽取佣金,而盈虧風險
仍由出口商自行負責者?

Which of the following is an exporter who ships the goods abroad and entrusts a foreign manufacturer
to sell it on his behalf, and the foreign manufacturer only takes a commission from it, and the risk of
profit and loss is still the exporter’s own responsibility?

A 三角貿易

A triangular trade

B 易貨方式貿易

B barter trade

C 商業方式貿易

C business way trade

D 寄售貿易

D Consignment trade

Answer:D

我國目前最大的貿易逆差對手國主要位在
My country’s current largest trade deficit rivals are mainly located in

A 東南亞

A Southeast Asia

B 西歐

B Western Europe

C 東北亞

C Northeast Asia

D 北美

D North America
Answer:C

國內許多廠商的發展過程,係從傳統的「委託代工」,升級到「設計加工」,進而 「建立自有品
牌」。上述進程可以下列何者表示?

The development process of many domestic manufacturers is to upgrade from the traditional
“consignment manufacturing” to “design and processing”, and then “build its own brand”. The above
process can be represented by which of the following?

A OEM-OBM-ODM

B ODM-OEM-OBM

C OBM-ODM)OEM

D OEM-ODM-OBM

Answer:D

下列哪一步驟應於進口贖單之後辦理?

Which of the following steps should be taken after import redemption?

A 進口簽證

A Import visa

B 進口報關

B import declaration

C 押匯

C bill

D 開發信用狀

D development letter of credit

Answer:B

生產廠商自行建立國際行銷網路,以自有品牌或商標銷售商品稱為
Manufacturers establish their own international marketing networks and sell products under their own
brands or trademarks.

A OEM

B ODM

C ORM

D OBM

Answer:D

進口貨物之營業稅由哪一單位代徵

Which unit levies the business tax on imported goods?

A 代收銀行

A collection bank

B 國稅局

B Internal Revenue Service

C 關務署

C Customs Department

D 經濟部

D Ministry of Economic Affairs

Answer:C

開發信用狀是在國際貿易過程中的

The development of letters of credit is in the process of international trade

A 交易前準備階段

A pre-transaction preparation stage

B 履約階段

B performance stage

C 善後處理階段

C aftercare stage

D 訂約階段
D contract stage

Answer:B

在從事三角貿易的保險條件中,由何者負責購買保險較佳?

Among the insurance conditions for engaging in triangular trade, which one is better for purchasing
insurance?

A 運送人

A carrier

B 出口商

B exporter

C 進口商

C importer

D 中間商

D middleman

Answer:D

我國加入 WTO 係以下列哪一名義申請加入?

In which of the following names did my country apply for accession to the WTO?

A 台灣

A Taiwan

B 中華民國

B Republic of China

C 台澎金馬關稅領域

C Taiwan, Penghu, Jinma, and Malaysia Customs

D 台灣關稅領域

D Taiwan Customs Area

Answer:C

下列貿易方式,何者不屬於間接貿易?
Which of the following trade methods is not an indirect trade?

A 三角貿易

A triangular trade

B 相對貿易

B Relative trade

C 轉口貿易

C entrepot trade

D 轉換貿易

D conversion trade

Answer:B

信用調查項目中的「三 C」指的是 a. Character; b.Condition; c.Clearance; d.Cooperation; e.Capacity;

f.Capital ，中的那三項?

The “three Cs” In the credit investigation project refer to a. Character; b. Condition; c.Clearance;
d.Cooperation; e.Capacity; f.Capital , which three?

A abc

B abd

C aef

D bds

Answer:C

我國目前已加下下列哪些「國際經濟組織」？ a.WTO; b.APEC; c.ASEAN; d.EU

Which of the following “international economic organizations” has our country added? A.WTO; b.APEC;
c.ASEAN; d.EU

A ac

B bd

C ab

D bc

Answer:C
目前我國負責管理 ECFA 原產地證明書簽發單位的機關是

At present, the agency responsible for managing the issuing unit of the ECFA certificate of origin is the

A 海基會

A SEF

B 標準檢驗局

B Bureau of Standards and Inspection

C 國際貿易局

C International Trade Bureau

D 工業局

D Bureau of Industry

Answer:C

有關國際貿易型態,下列敘述何者正確?

Which of the following statements is correct about the pattern of international trade?

A 「台灣接單、大陸出貨」係屬三角貿易型態

A “Taiwan orders, mainland shipments” is a triangular trade pattern

B 真品平行輸入係指經由正式授權的代理商進口貨品

B Genuine parallel import refers to the import of goods through a duly authorized agent

C 易貨貿易雖不以貨幣為媒介,但卻涉及外匯交易

C Barter trade does not use currency as the medium, but it involves foreign exchange transactions

D 大多數國家對無形貿易均不設任何障礙

D Most countries have no barriers to invisible trade

Answer:A

關於我國貿易現況,下列敘述何者正確?

Which of the following statements is correct about the current state of trade in my country?

A 所有進出口貨物皆須辦理簽證及檢驗

A All import and export goods are subject to visa and inspection

B 已加入 WTO、APEC 及 TPP 等國際組織

B has joined international organizations such as WTO, APEC and TPP

C FTA 簽約國多為邦交國家而非主要貿易國家

C FTA signatory countries are mostly diplomatic countries rather than major trading countries

D 使用最多的付款方式為信用狀

D The most used payment method is letter of credit

Answer:C

進出口廠商在招攬交易的函件中,標示 Our reference: Bank of Taiwan Head Office, Taipei 是為了

In the letter of solicitation of transactions, import and export manufacturers mark Our reference: Bank
of Taiwan Head Office, Taipei for the purpose of

A 方便交易對手以 T/T 匯款

A to facilitate counterparties to remit money by T/T

B 方便交易對手進行信用調查

B to facilitate the counterparty to conduct credit investigation

C 方便交易對手開發信用狀

C to facilitate counterparties to develop letters of credit

D 方便交易對手以 D/A 交易

D to facilitate counterparties to trade with D/A

Answer:B

進口商應憑下列哪一項單據,辦理進口報關提貨手續?

Which of the following documents should the importer handle the import declaration and delivery
procedures?

A 裝貨單

A shipping order

B ,大副收據

B , the first mate’s receipt

C 提貨單

C bill of lading
D 提單

D bill of lading

Answer:C

下列何者為整廠輸出之特色?

Which of the following is the characteristic of the whole plant output?

A 交易期間長

A long transaction period

B 成交金額小

B The transaction amount is small

C 交易風險低

C Low transaction risk

D 附加價值低

D low added value

Answer:A

信用狀交易下,出口商何時可取得貸款?

When can an exporter obtain a loan under a letter of credit transaction?

A 進口商訂貨時

A When an importer orders

B 贖單時

B at the time of redemption

C 出口押匯時

C When export bills

D 開狀時

D open

Answer:C

訂定國際貿易慣例、規則及公約的最主要目的是
The main purpose of formulating international trade customs, rules and conventions is to

A 便於在交易時居於有利的地位

A facilitates a favorable position in the transaction

B 增加外匯收入

B to increase foreign exchange earnings

C 改善各國的關係

C Improve relations between countries

D 使交易條件標準化以減少糾紛

D Standardize trading conditions to reduce disputes

Answer:D

Test 3 ch 1~ch 4&5

FOB 與 CIF 之差異為何?

What is the difference between FOB and CIF?

A 風險移轉點不同

A Risk transfer point is different

B, 數量的決定時點不同

B, the decision time of the quantity is different

C,品質的決定時點不同

C, the quality of the decision time is different

D 出口報價的成本構成不同

D Different cost components of export quotations

Answer:D

依 Incoterms2020 之規定,賣方需支付將貨物運至指定目的地所需的運送費用,另外亦須替買方購買
保險之貿易條件為下列何者?

According to Incoterms2020, the seller is required to pay the shipping cost required to deliver the goods
to the designated destination, and the buyer is also required to purchase insurance for which of the
following terms of trade?

A CFR
B CIF

C FOB

D FAS

Answer:B

訂定國際貿易慣例、規則及公約的最主要目的是

The main purpose of formulating international trade customs, rules and conventions is to

A 改善各國的關係

A Improve relations between countries

B 增加外匯收入

B to increase foreign exchange earnings

C 便於在交易時居於有利的地位

C Facilitates a favorable position in the transaction

D 使交易條件標準化以減少糾紛

D Standardize trading conditions to reduce disputes

Answer：D

為提升我國經濟發展及貿易競爭力,關稅總局依世界關務組織全球貿易安全與便捷化之標準架構
(WCOSAFEFramework),積極推動下列哪一種認證制度條件?

In order to enhance my country’s economic development and trade competitiveness, the General
Administration of Customs actively promotes which of the following certification system conditions in
accordance with the World Customs Organization’s Standard Framework for Global Trade Security and
Facilitation (WCOSAFE Framework)?

A MOA

B AEO

C GMP

D CAS

Answer：B

大宗物資大多屬於
Most of the bulk materials belong to

A 整櫃貨物

A FCL

B 散裝貨物

B bulk cargo

C 併裝貨物

C Consolidated cargo

D 包裝貨物

D packing goods

Answer:B

貿易條件之功用不包含

The function of the terms of trade does not include

A 確定應使用的付款方式

A Determine which payment method should be used

B 確定交貨品質、數量的認定之時點

B Determine the timing of delivery quality and quantity certification

C 確定雙方的權利義務關係

C Determine the rights and obligations of both parties

D 確定價格的構成

D Determine the composition of the price

Answer: A

依 Incoterms 2020 之規定,在 EXW 條件下,賣方需不需要負責把貨物裝上買方所提供之運輸工具?

According to Incoterms 2020, under EXW conditions, does the seller need to be responsible for loading
the goods on the means of transport provided by the buyer?

A 由賣方決定

A At the seller's discretion

B 不確定
B not sure

C 需要

C needs

D 不需要

D does not need

Answer: D

在進口地由進口商以海運提單去換領之單據是

The documents to be redeemed by the importer with the sea bill of lading at the place of import are

A Bill of Lading

B Delivery Order

C Shipping Order

D Cargo Receipt

Answer: B

信用狀條款中註明[Insurance to be covered by the Buyer」時,應為下列哪一種貿易條件?

When “Insurance to be covered by the Buyer” is stated in the terms of the letter of credit, which of the
following trading conditions should be?

A CIF

B DPU

C DDP

D CFR

Answer:D

以下何者為 Incoterms2020 所有貿易條件下買方的共同義務?

Which of the following is the buyer’s mutual obligation under all Incoterms2020 terms of trade?

A 取得輸入許可證

A Obtain an import permit

B 向賣方發出裝貨通知
B issues a loading notice to the seller

C 依約支付價金

C pay the price according to the contract

D 負擔運輸風險

D bear the transportation risk

Answer:C

貿易條件為 CIF 時,賣方須負責訂定運送契約,但裝運或發貨後貨品毀損之風險,應為下列何者承擔?

When the terms of trade are CIF, the seller is responsible for making a contract of delivery, but the risk
of damage to the goods after shipment or delivery shall be borne by which of the following?

A 押匯銀行

A billing bank

B 買方

B buyer

C 賣方

C seller

D 開狀銀行

D open bank

Answer:B

若賣方對進口報關手續沒有把握,不宜採用下列哪種貿易條件?

If the seller is not sure about the import declaration procedures, which of the following trade conditions
should not be used?

A FOB

B EXW

C DDP

D FAS

Answer: C
貨物如通過第三國,但第三國並不介入其中貿易過程,就該第三國而言,係屬

If the goods pass through a third country, but the third country does not intervene in the trade process,
as far as the third country is concerned, it is a

A 三角貿易

A triangular trade

B 出口貿易

B export trade

C 進口貿易

C import trade

D 過境貿易

D Transit trade

Answer: D

Test 4

我國廠商開發新產品,因行銷通路未能有效建立,只好將所設計之產品,依國外客戶所授與品牌或商
標製造出口,形成另一種產銷模式,稱為

Chinese manufacturers develop new products, but because the marketing channels cannot be
established effectively, they have to manufacture and export the designed products according to the
brands or trademarks granted by foreign customers, forming another production and sales model, called

A OCM

B ODM

C OBM

D OAM

Answer: B

下列何者不是有關貿易條件之國際慣例?

Which of the following is not an international practice on terms of trade?

A 信用狀統一慣例

A Uniform Practice for Letters of Credit

B 華沙牛津規則
B Warsaw Oxford Rules

C 美國對外貿易定義

C Definition of U.S. Foreign Trade

D 國貿條規

D International Trade Regulations

台灣賣方棌用 CIF Tokyo Port, JapanIncoterms 2020 從台北港(Taipei 出貨給日本廠商時,下列敘述何

者正確?

When Taiwanese sellers use CIF Tokyo Port, JapanIncoterms 2020 to ship from Taipei Port (Taipei) to
Japanese manufacturers, which of the following statements is correct?

A.賣方最少須投保 icc(A)或類似保險

A. The seller must at least take out icc(A) or similar insurance

B 風險分界點在 Tokyo Port, Japan

B Risk cut-off point at Tokyo Port, Japan

C 交貨地點在 Taipei Port, Taiwan

C Delivery point is at Taipei Port, Taiwan

D 交貨地點在 TokyoPort, Japan

D Delivery point is TokyoPort, Japan

Answer:C

關於 Incoterms 2020 規則,下列敘述何者有誤?

Which of the following statements is incorrect about the Incoterms 2020 rules?

A 交貨一詞表示貨物滅失或毀損的風險由賣方移轉予買方

A The term “delivery” means that the risk of loss or damage to the goods passes from the seller to the
buyer

B 內含完整買賣契約

B contains the complete sale and purchase agreement

C 國內和國際貿易皆可使用

C Available for both domestic and international trade

D 只適用於「實體」商品交易

D Only applicable to “physical” commodity transactions

Answer:B

下列何者非定期船運(liner)特色?

Which of the following non-scheduled shipping (liner) features?

A 船方只簽發運送單據(transport document)不另與託運人簽訂運送契約

A The ship only issues a transport document and does not sign a transport contract with the shipper

B 以重量及體積計收運費採較高者

B The freight charge is higher based on weight and volume

C 通常承運大宗物資貨物

C usually carry bulk material goods

D 通常承運不特定多數託運人的貨物

D usually carry cargo for an unspecified majority of shippers

Answer: C

依 Incoterms 2020 之規定,下列貿易條件之敘述何者不正確?

According to Incoterms 2020, which of the following terms of trade is incorrect?

A FOB 指定目的港

A FOB designated port of destination

B FAS 指定裝運港

B FAS Designated Shipping Port

C DAP 指定目的地

C DAP designated destination

D CFR 指定目的港

D CFR designated port of destination

Answer:A

下列哪種單據在進出口貿易流程最晚出現?
Which of the following documents is the latest to appear in the import and export trade process?

A Sales confirmation

B Invoice

C Certificate of Origin

D Delivery Order

Answer:D

下列何者 Incoterms 並未規範 而應由當事人自行約定

Which of the following Incoterms is not specified and should be agreed by the parties themselves

A 輸出入通關

A I/O clearance

B 貨物風險轉移

B Cargo Risk Transfer

C 交貨或運送單據

C Delivery or shipping documents

D 貸款支付

D Loan payment

Answer: D