85.某公司出口貨物的包裝條件:1 set(組)/paper box, 8 sets/ctn(箱)，32"× 24"×20"/ctn, G.W.9 kgs/ctn，運費報價條件：為US$120 per W/M at ships option (W＝1M/T； M＝1CBM)，請依據以上條件計算每組貨物的運費？
(A)US$5.65
(B)US$4.52
(C)US$3.78
(D)US$2.85

81. A: What are your terms of payment? B: ____________ (A) We usually ask our customers to issue an irrevocable sight L/C in our favor. (B) We can deliver them within 20 days after receipt of your confirmation. (C) Two thousand pieces are our minimum order. (D) Marine insurance is to be effected by the seller.

82. A: Now that the quality is acceptable. If you can allow us 10% discount, we will place an order with you. B: ____________ (A) The contract is available for two years. (B) I am sorry. This is our bottom price. (C) I'll send you some samples. (D) We are greatly surprised to find that there is a shortage of 10 cartons.

83. A: May I ask you to cancel my order for the 1000 sporting goods? B:Why? You know we've already committed ourselves to manufacturing the product. I always place my order with the manufacturers in advance of the season. A: Persistent bad weather here has seriously affected sales. I made the request with the deepest regret. Could you reduce the number from 1000 to 500? B:In the circumstances I think I have no choice but to help you. (A) A asked for the cutting of the price. (B) B strongly disagreed to A's request. (C) A asked to cancel the order on account of strike. (D) A asked to reduce the ordered number.

84. Which one of the following answer is not suitable for the dialogue? A:How much do you think you could bring the price down? B: ____________ (A)Our profit margin is not that large. (B)I suppose we could reduce it by ten percent, if you guarantee to double your order. (C)Our price is lower than those of competitors. (D)I believe there is nothing left to be discussed.

86.中東客戶來函詢價型號S421產品，運費採20呎整櫃方式報價，20呎貨櫃運費US$2,500(最低裝運25CBM)，包裝方式：16 sets (組)/CTN (箱)，25"×30"×30"/CTN，採購成本 NT$180/set，運輸保險投保費率是0.8%(投保成數110%)，業務費用率2.5%，預期利潤率為10%，匯率:US$1=NT$33，試計算出每組貨物含佣價5%的CIF報價金額? (A) US$ 8.05 (B) US$ 8.47 (C) US$ 9.03 (D) US$ 9.42(E)一律給分

87.某貿易公司以15%利潤向客戶報價: CIF Hamburg US$5.25 per set(組)，買方還 價: CIF Hamburg US$5.00 per set，若接受買方還價，請反推利潤率是多少? (A) 10.75% (B) 10.5% (C) 10.25% (D) 10%

88.某貿易商出口運動用品的相關資料如下： (1)包裝方式: 6 Doz. (打)/CTN(箱)， 45cm×50cm×60cm/CTN， N.W. 22KG/CTN、G.W. 24KG/CTN (2)採購成本: NT$ 250/ Doz. (3)併櫃運費:US$75 W/M ( W=1000KGS；M= 1 CBM ) (4)保險金額與費率:CIF 金額加 10%、全險費率1.2% (5)業務費用率:3 % (6)利潤率: 12 % (7)匯率: US$1=NT$33。試問每打運動用品的CFR出口價格? (A) US$ 9.16 (B) US$10.06 (C) US$10.25 (D) US$10.85

89.某公司外銷工具機及零件一批至歐洲，貨物材積如下：工具機:50cm×40cm×45cm/CTN(箱)，共200箱，零件:30cm×30cm×25cm/CTN，共100箱。 船公司報價:US$90/CBM、併櫃費：NT$380/CBM、文件費：NT$650 per B/L。匯率: US$1=NT$33，請求出此批貨物的總運費? (A) NT$61,173 (B) NT$68,488 (C) NT$69,138 (D) NT$80,089

90.本信用狀屬於下列何種信用狀？ (A) Confirmed and Transferable (B) Restricted Negotiable and Confirmed (C) Irrevocable and Transferable (D) Restricted Negotiable and Irrevocable

91.下列何者為被指定受理單據兌付或讓購之銀行？ (A) The International Commercial Bank of China (B) Mega International Commercial Bank (C) Girozentrale Und Bank Hamburg (D) Banca Nazionale Del Lavoro Spa Roman