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四、商業信用狀分析（本題為填空題與單選題，合計 20 分）請依下列信用狀之內容，回答答案紙所列問題，並將正確答案填入。Authentication Result: Correct with Current KeyInstance Type and TransmissionOriginal received from SWIFTPriority : NormalSwift Output : 700 ISSUE OF A DOCUMENTARY CREDITSender : SAITAMA RESONA BANK, LIMITED SAITAMA JP.Receiver : TAIWAN BUSINESS BANK TAICHUNG TW.---------------------------------------------------Message Text---------------------------------------------------27 : Sequence of Total1/140A : Form of Documentary CreditIRREVOCABLE20 : Documentary Credit NumberLC-369-000193931C : Date of Issue23080140E : Applicable RulesUCP LATEST VERSION31D : Date and Place of Expiry23122950 : ApplicantSAIKYO THARMA CO., LTD.45-1 SAKURAGI-CHO OMIYA-KU SAITAMA JAPAN59 : BeneficiaryLONG LIFE CO., LTD.NO.88 CHUNG HSING ROAD, WU-CHI DIST., TAICHUNG CITY TAIWAN32B : Currency Code, AmountUSD66,000.0041D : Available with….. by…..MEGA BANK TAICHUNG BRANCH BY NEGOTIATION42C : Drafts atAT 45 DAYS AFTER DATE FOR 100% OF INVOICE VALUE42A : DraweeISSUING BANK43P : Partial ShipmentsNOT ALLOWED44A : Place of ReceiptTAICHUNG44E : Port of Loading/Airport of DepartureKEELUNG44F : Port of Discharge/Airport of DestinationOSAKA44C : Latest Date of Shipment23121545A : Description of Goods and/or ServicesMACHINE CENTRESAS PER P/O NO. ST-230801CIF OSAKA46A : Documents Required1. SIGNED COMMERCIAL INVOICE IN 3 ORIGINALS AND 4 COPIES2. 2/3 SET OF CLEAN ON BOARD BILLS OF LADING MADE OUT TO OUR ORDERMARKED FREIGHT PREPAID AND NOTIFY APPLICANT3. PACKING LIST IN 3 ORIGINALS AND 4 COPIES4. INSURANCE POLICY OR CERTIFICATE IN DUPLICATE IN NEGOTIABLE FORMFOR 110 PCT OF INVOICE VALUE BLANK ENDORSED COVERING ICC(A)CLAUSES FROM SELLER’S WAREHOUSE TO BUYER’S WAREHOUSE5. BENEFICIARY’S CERTIFICATE STATING THAT ONE ORIGINAL B/L AND ONESET OF NON-NEGOTIABLE DOCUMENTS HAVE BEEN SENT TO APPLICANTBY DHL AT THE B/L LOADING 3 DAYS AFTER47A : Additional Conditions1. ALL DOCUMENTS MUST SHOW CREDIT NUMBER.2. A DISCREPANCY FEE FOR USD45.00 WILL BE DEDUCTED FROM THEPAYMENT FOR EACH SET OF DOCUMENTS CONTAINING DISCREPANCIES.3. 1/3 SET OF ORIGINAL BILLS OF LADING MUST BE SENT TO APPLICANT.71B : ChargesALL BANKING CHARGES OUTSIDE JAPAN INCLUDING REIMBURSEMENTCOMMISSION ARE FOR ACCOUNT OF BENEFICIARY78 : Instructions to Paying/Accepting/Negotiating Bank+REIMBURSEMENT BY TELECOMMUNICATION IS PROHIBITED.+ALL DOCUMENTS MUST BE SENT TO US.+THIS LETTER OF CREDIT IS DUE FOR PAYMENT UPON RECEIPT OFDOCUMENTS IN COMPLIANCE WITH THE TERMS OF THIS CREDIT AT THECOUNTER OF THE ISSUING BANK

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