2026年單證員考試國(guó)際商務(wù)單證繕制與操作真題試題與答案一、根據(jù)下列合同及補(bǔ)充資料，繕制全套出口單據(jù)（共60分）合同號(hào)：26SHF-1203賣(mài)方：上海富瑞紡織品進(jìn)出口有限公司地址：上海市浦東新區(qū)商城路800號(hào)電話方：MODANOVAS.A.地址：AvenidadaLiberdade245,1269-050Lisboa,Portugal成交條件：CIFLisbon,Incoterms?2020裝運(yùn)港：Shanghai,China目的港：Lisbon,Portugal裝期：不晚于2026-05-20柜型：1×40′HQ集裝箱，門(mén)到門(mén)CY-CY貨描：1.100%CottonMen’sTwillShorts,stonewashed,160g/m2Art.No.MR-26Gray3600pcsUSD7.80/pc28080.00Art.No.MR-27Navy2400pcsUSD7.80/pc18720.00Total:6000pcsUSD46800.002.95%Cotton5%SpandexWomen’sLeggings,180g/m2Art.No.ML-09Black4800pcsUSD5.20/pc24960.00TotalCIFLisbon:USD71760.00Payment:100%irrevocableL/Cpayableatsight,openedbyBancoAtlantico,Lisbon,L/CNo.26/BC/4401ShippingMarks:MODANOVA26SHF-1203LisbonC/No.1-200補(bǔ)充資料：1.發(fā)票號(hào)碼：26SHF-INV-05262.發(fā)票日期：2026-05-123.裝箱：200cartons,總毛重4800kgs,總凈重4320kgs,總體積58m34.集裝箱號(hào)：TGHU8291577，鉛封號(hào)：CN7451225.船名/航次：COSCOLISBOAV.026E6.B/LNo.:COSLU260512347.保險(xiǎn)：按發(fā)票金額110%投保ICC(A)及戰(zhàn)爭(zhēng)險(xiǎn)，索賠地點(diǎn)Lisbon，賠付幣別USD8.原產(chǎn)地標(biāo)準(zhǔn)：完全原產(chǎn)，HS6203.42&6115.209.出口許可證號(hào)：26-FR-12039，有效期至2026-08-3110.運(yùn)輸公司：COSCOSHIPPINGLinesCo.,Ltd.11.嘜頭側(cè)嘜：Sidemark:C/No.___G.W.:___kgsN.W.:___kgsMeas.:___cmMadeinChina要求：1.商業(yè)發(fā)票一份（10分）2.裝箱單一份（8分）3.海運(yùn)提單一份（12分）4.保險(xiǎn)單一份（10分）5.普惠制原產(chǎn)地證FORMA一份（10分）6.受益人證明一份（5分）7.裝船通知一份（5分）【樣單】1.商業(yè)發(fā)票SHANGHAIFURUITEXTILESIMP.&EXP.CO.,LTD.No.800ShangchengRoad,Pudong,Shanghai200120,ChinaTEL:+86-21-58881234COMMERCIALINVOICETo:MODANOVAS.A.AvenidadaLiberdade245,1269-050Lisboa,PortugalInvoiceNo.:26SHF-INV-0526InvoiceDate:12-May-2026L/CNo.:26/BC/4401ContractNo.:26SHF-1203Termsofdelivery:CIFLisbon,Incoterms?2020From:Shanghai,ChinaTo:Lisbon,PortugalMarks&Numbers:MODANOVA/26SHF-1203/Lisbon/C/No.1-200Descriptiona)100%CottonMen’sTwillShorts,stonewashed,160g/m2Art.MR-26Gray3600pcs@USD7.80USD28080.00Art.MR-27Navy2400pcs@USD7.80USD18720.00b)95%Cotton5%SpandexWomen’sLeggings,180g/m2Art.ML-09Black4800pcs@USD5.20USD24960.00Total:6000pcsUSD71760.00LessCommission:NILTotalCIFValue:SAYU.S.DOLLARSSEVENTY-ONETHOUSANDSEVENHUNDREDSIXTYONLY.Countryoforigin:ChinaHSCode:6203.42;6115.20ExportLicenceNo.:26-FR-12039Shippedper:COSCOLISBOAV.026EETDShanghai:18-May-2026ETALisbon:12-Jun-2026ForandonbehalfofShanghaiFuruiTextilesImp.&Exp.Co.,Ltd.(signature)ZhangYimingManager2.裝箱單（略去公司抬頭，格式同發(fā)票）PACKINGLISTInvoiceNo.:26SHF-INV-0526Date:12-May-2026Totalcartons:200ctnTotalqty:6000pcsTotalG.W.:4800kgsTotalN.W.:4320kgsTotalMeas.:58m3Sidemarkexample:C/No.1/200,G.W.:24kgs,N.W.:21.6kgs,Meas.:50×38×30cm（其余欄位與發(fā)票對(duì)應(yīng)，略）3.海運(yùn)提單（簡(jiǎn)式）BILLOFLADINGB/LNo.:COSLU26051234Shipper:ShanghaiFuruiTextilesImp.&Exp.Co.,Ltd.Consignee:TOORDEROFBANCOATL?NTICONotify:MODANOVAS.A.,Tel:+351-21-7824600Vessel:COSCOLISBOAV.026EPortofLoading:Shanghai,ChinaPortofDischarge:Lisbon,PortugalPlaceofDelivery:LisbonCYContainerNo./SealNo.:TGHU8291577/CN745122No.ofPackages:200cartonsDescription:Men’sshorts&women’sleggingsasperinvoiceNo.26SHF-INV-0526GrossWeight:4800kgsMeasurement:58m3Freight:PREPAIDLadenonBoard:18-May-2026No.ofOriginalB/L:THREE(3)Signedby:COSCOSHIPPINGLinesCo.,Ltd.(signature)4.保險(xiǎn)單POLICYNO.:PICC2605120Insured:ShanghaiFuruiTextilesImp.&Exp.Co.,Ltd.ThisPolicyofMarineCargoInsurancewitnessesthatThePeople’sInsuranceCo.ofChinaLtd.Voyage:Shanghai→LisbonCover:ICC(A)+WarRisksInsuredValue:USD78936.00(110%ofCIF)ClaimspayableatLisboninUSDSurveyAgent:LusitaniaSurveyorsLda.,LisbonDateofdeparture:18-May-2026Marks&Goods:asperB/LCOSLU26051234Totalpackages:200ctnPremium:PaidPolicydate:13-May-2026(signature)5.普惠制原產(chǎn)地證FORMAReferenceNo.:GZ6/0088/026/0526Exporter:ShanghaiFuruiTextilesImp.&Exp.Co.,Ltd.Consignee:MODANOVAS.A.Countryofdestination:PortugalTransport:Shanghai→LisbonbyseaRemarks:L/C26/BC/4401ItemNo.:1-2Marks:MODANOVA/26SHF-1203/Lisbon/C/No.1-200Description:(a)Men’scottonshorts,(b)Women’scotton/spandexleggingsOrigincriterion:“P”Grossweight:4800kgsInvoicevalue:USD71760.00Certificatedate:14-May-2026Stamp:Entry-ExitInspection&QuarantineBureau,Shanghai(signature)6.受益人證明BENEFICIARY’SCERTIFICATEDate:19-May-2026To:BancoAtlantico,LisbonRe:L/C26/BC/4401Weherebycertifythat:1.Onefullsetofnon-negotiableshippingdocumentshasbeensenttotheapplicantbyDHLwithin3daysaftershipment.2.Copyoffax/emaildated19-May-2026advisingtheapplicantofshipmentdetailshasbeenkeptonfile.ForShanghaiFuruiTextilesImp.&Exp.Co.,Ltd.(signature)7.裝船通知SHIPPINGADVICEDate:19-May-2026To:MODANOVAS.A.From:ShanghaiFuruiTextilesImp.&Exp.Co.,Ltd.Re:Contract26SHF-1203,L/C26/BC/4401Vessel:COSCOLISBOAV.026EB/LNo.:COSLU26051234Container:TGHU8291577/CN745122ETD:18-May-2026ETALisbon:12-Jun-2026Description:6000pcsshorts&leggings,CIFLisbonUSD71760.00Pleaseeffectinsuranceatyourendifany.Bestregards(signature)二、審證改證（共20分）信用證節(jié)選（開(kāi)證行：BancoAtlantico，L/CNo.26/BC/4401，開(kāi)證日期2026-04-28）：…43P:Partialshipments:ALLOWED43T:Transhipment:PROHIBITED44E:Shanghai,China44F:Lisbon,Portugal45A:6000pcs100%CottonMen’sShortsUSD7.80/pc,CIFLisbon,Incoterms?201046A:1.Signedcommercialinvoiceintriplicate2.Fullset3/3cleanonboardoceanB/L,consignedtoorderofBancoAtlantico,notifyapplicant,freightcollect3.Insurancepolicyfor120%ofinvoicevalue,ICC(C),warrisks4.Packinglistinduplicate5.CertificateoforiginissuedbyCIQ6.Beneficiary’scertificatestatingthatonesetofdocumentssenttoapplicantbycourierwithin5daysaftershipment47A:1.AlldocumentsmustshowL/Cnumberandcontractnumber.2.ShipmentmustbeeffectedbyvesselcarryingPortugueseflag.3.B/Lmustevidencecontainerstuffedatshipper’spremisesandcontainersealnumber.4.InvoicemustshowHSCodeandexportlicencenumber.5.AllchargesoutsidePortugalareforbeneficiary’saccount.48:Periodforpresentation:15daysafterB/LdatebutwithinL/Cvalidity.31D:Expirydate:2026-05-30Place:Lisbon問(wèn)題：1.找出與合同不符及操作無(wú)法執(zhí)行的條款共8處，并給出改證要求。（每點(diǎn)2.5分，共20分）【答案】1.45A貨描漏列women’sleggings，金額不足，應(yīng)改為“Men’sshorts6000pcsUSD7.80/pcANDWomen’sleggings4800pcsUSD5.20/pc,TotalCIFLisbonUSD71760.00”。2.貿(mào)易術(shù)語(yǔ)Incoterms?2010與合同2020不符，應(yīng)改為“Incoterms?2020”。3.46A-2要求freightcollect，合同為CIF，應(yīng)改為“freightprepaid”。4.46A-3保險(xiǎn)條款I(lǐng)CC(C)過(guò)低，合同要求ICC(A)，且比例120%與合同110%不符，應(yīng)改為“for110%ofinvoicevalue,ICC(A)includingwarrisks”。5.47A-2限定葡籍船，中國(guó)港口無(wú)定期葡籍船，應(yīng)刪除該條款。6.47A-3要求顯示“stuffedatshipper’spremises”，實(shí)際工廠無(wú)資質(zhì)簽發(fā)，應(yīng)改為“shipper’sload,countandseal”。7.48交單期15天過(guò)短，船期18-May，L/C效期30-May僅12天，應(yīng)改為“21days”。8.31D到期地點(diǎn)在Lisbon，受益人無(wú)法控單，應(yīng)改為“China”。三、計(jì)算題（共15分）1.匯率：USD/CNY7.0890-7.0910；EUR/CNY7.7120-7.7140。出口發(fā)票金額USD71760.00，海運(yùn)費(fèi)USD1850.00，保險(xiǎn)費(fèi)率ICC(A)0.35%+戰(zhàn)爭(zhēng)險(xiǎn)0.05%，按發(fā)票金額110%投保，傭金率3%，銀行手續(xù)費(fèi)0.15%，請(qǐng)計(jì)算：（1）人民幣出口總成本（購(gòu)貨價(jià)CNY465000.00，國(guó)內(nèi)費(fèi)用CNY12000.00）；（3分）（2）FOB凈收入（美元）；（3分）（3）換匯成本；（3分）（4）若買(mǎi)方要求改報(bào)EUR價(jià)格，維持原利潤(rùn)額，求每套歐元單價(jià)（leggings+shorts平均）。（6分）【答案】（1）出口總成本=465000+12000=CNY477000.00（2）保險(xiǎn)費(fèi)=71760×110%×0.4%=USD315.74傭金=71760×3%=USD2152.80銀行費(fèi)=71760×0.15%=USD107.64FOB凈收入=71760?1850?315.74?2152.80?107.64=USD67333.82（3）換匯成本=477000÷67333.82=7.09CNY/USD（4）原利潤(rùn)額=67333.82×7.0890?477000=CNY54022.33設(shè)新報(bào)價(jià)總額為XEUR，匯率7.7130，海運(yùn)費(fèi)等不變，則X×7.7130?(1850+315.74+107.64)×7.7130?2152.80×7.7130?477000=54022.33解得X=EUR9862.47每套6000pcs，平均EUR1.6437/pc四、案例分析（共15分）2026年4月，青島某公司以CIFRotterdam出口冷凍草莓，信用證要求“shippedinrefrigeratedcontainerat?18℃”。貨裝船后，提單加注“shipper’srequestedtemperature?18℃,carrierdoesnotguarantee”。銀行以“B/Ldisclaimer”為由拒付。問(wèn)題：1.銀行拒付依據(jù)；（3分）2.受