2026年单证员考试国际商务单证缮制与操作真题试题与答案

2026年单证员考试国际商务单证缮制与操作真题试题与答案一、根据下列合同及补充资料，缮制全套出口单据（共60分）合同号：26SHF-1203卖方：上海富瑞纺织品进出口有限公司地址：上海市浦东新区商城路800号电话方：MODANOVAS.A.地址：AvenidadaLiberdade245,1269-050Lisboa,Portugal成交条件：CIFLisbon,Incoterms®2020装运港：Shanghai,China目的港：Lisbon,Portugal装期：不晚于2026-05-20柜型：1×40′HQ集装箱，门到门CY-CY货描：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,openedbyBancoAtlântico,Lisbon,L/CNo.26/BC/4401ShippingMarks:MODANOVA26SHF-1203LisbonC/No.1-200补充资料：1.发票号码：26SHF-INV-05262.发票日期：2026-05-123.装箱：200cartons,总毛重4800kgs,总净重4320kgs,总体积58m³4.集装箱号：TGHU8291577，铅封号：CN7451225.船名/航次：COSCOLISBOAV.026E6.B/LNo.:COSLU260512347.保险：按发票金额110%投保ICC(A)及战争险，索赔地点Lisbon，赔付币别USD8.原产地标准：完全原产，HS6203.42&6115.209.出口许可证号：26-FR-12039，有效期至2026-08-3110.运输公司：COSCOSHIPPINGLinesCo.,Ltd.11.唛头侧唛：Sidemark:C/No.___G.W.:___kgsN.W.:___kgsMeas.:___cmMadeinChina要求：1.商业发票一份（10分）2.装箱单一份（8分）3.海运提单一份（12分）4.保险单一份（10分）5.普惠制原产地证FORMA一份（10分）6.受益人证明一份（5分）7.装船通知一份（5分）【样单】1.商业发票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.装箱单（略去公司抬头，格式同发票）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（其余栏位与发票对应，略）3.海运提单（简式）BILLOFLADINGB/LNo.:COSLU26051234Shipper:ShanghaiFuruiTextilesImp.&Exp.Co.,Ltd.Consignee:TOORDEROFBANCOATLÂNTICONotify: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.保险单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.普惠制原产地证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.受益人证明BENEFICIARY’SCERTIFICATEDate:19-May-2026To:BancoAtlântico,LisbonRe:L/C26/BC/4401Weherebycertifythat:1.Onefullsetofnon-negotiableshippingdocumentshasbeensenttotheapplicantbyDHLwithin3daysaftershipment.2.Copyoffax/emaildated19-May-2026advisingtheapplicantofshipmentdetailshasbeenkeptonfile.ForShanghaiFuruiTextilesImp.&Exp.Co.,Ltd.(signature)7.装船通知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、审证改证（共20分）信用证节选（开证行：BancoAtlântico，L/CNo.26/BC/4401，开证日期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,consignedtoorderofBancoAtlântico,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问题：1.找出与合同不符及操作无法执行的条款共8处，并给出改证要求。（每点2.5分，共20分）【答案】1.45A货描漏列women’sleggings，金额不足，应改为“Men’sshorts6000pcsUSD7.80/pcANDWomen’sleggings4800pcsUSD5.20/pc,TotalCIFLisbonUSD71760.00”。2.贸易术语Incoterms®2010与合同2020不符，应改为“Incoterms®2020”。3.46A-2要求freightcollect，合同为CIF，应改为“freightprepaid”。4.46A-3保险条款ICC(C)过低，合同要求ICC(A)，且比例120%与合同110%不符，应改为“for110%ofinvoicevalue,ICC(A)includingwarrisks”。5.47A-2限定葡籍船，中国港口无定期葡籍船，应删除该条款。6.47A-3要求显示“stuffedatshipper’spremises”，实际工厂无资质签发，应改为“shipper’sload,countandseal”。7.48交单期15天过短，船期18-May，L/C效期30-May仅12天，应改为“21days”。8.31D到期地点在Lisbon，受益人无法控单，应改为“China”。三、计算题（共15分）1.汇率：USD/CNY7.0890-7.0910；EUR/CNY7.7120-7.7140。出口发票金额USD71760.00，海运费USD1850.00，保险费率ICC(A)0.35%+战争险0.05%，按发票金额110%投保，佣金率3%，银行手续费0.15%，请计算：（1）人民币出口总成本（购货价CNY465000.00，国内费用CNY12000.00）；（3分）（2）FOB净收入（美元）；（3分）（3）换汇成本；（3分）（4）若买方要求改报EUR价格，维持原利润额，求每套欧元单价（leggings+shorts平均）。（6分）【答案】（1）出口总成本=465000+12000=CNY477000.00（2）保险费=71760×110%×0.4%=USD315.74佣金=71760×3%=USD2152.80银行费=71760×0.15%=USD107.64FOB净收入=71760−1850−315.74−2152.80−107.64=USD67333.82（3）换汇成本=477000÷67333.82=7.09CNY/USD（4）原利润额=67333.82×7.0890−477000=CNY54022.33设新报价总额为XEUR，汇率7.7130，海运费等不变，则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，青岛某公司以CIFRotterdam出口冷冻草莓，信用证要求“shippedinrefrigeratedcontainerat−18℃”。货装船后，提单加注“shipper’srequestedtemperature−18℃,carrierdoesnotguarantee”。银行以“B/Ldisclaimer”为由拒付。问题：1.银行拒付依据；（3分）2.受