题目要求和说明THESELLER:SHANDONGYIHAIIMP.&EXP.CO.,LTD.NO.51JINSHUIROAD,QINGDAO,CHINATHEBUYER:LINSAPUBLICIDAD,S.A.VALENCIA,195BAJOS.08011.BARCELONA,SPAINThisSalesContractismadebyandbetweentheSellersandtheBuyers,wherebythesellersagreetosellandtheBuyersagreetobuytheunder-mentionedgoodsaccordingtothetermsandconditionsstipulatedbelow:Commodity&SpecificationQuantityPriceTermsUnitpriceAmountCARDHOLDERDYEDCOWLEATHERBLACKBROWN5000PCS8000PCSFOBQINGDAOUSD1.45/PCUSD1.50/PCUSD7250.00USD12000.00USD19250.00Totalamount:U.S.DOLLARSNINETEENTHOUSANDTWOHUNDREDANDFIFTYONLYPacking:1PC/POLYBAG,500PCS/CTNTimeofShipment:DURINGJAN.2009BYSEAShippingMark:L.P.BARCELONANOS.1-26LoaDingPortandDestination:FROMQINGDAOTOBARCELONAPartialShipmentandTransshipment:ALLOWEDInsurance:TOBEEFFECTEDBYTHEBUYER.TermsofPayment:THEBUYERSHALLOPENTHROUGHABANKACCEPTABLETOTHESELLERANIRREVOCABLESIGHTLETTEROFCREDITTOREACHTHESELLER30DAYSBEFORETHEMONTHOFSHIPMENTANDTOREMAINVALIDFORNEGOTIATIONINCHINAUNTILTHE15thDAYAFTERTHEFORESAIDTIMEOFSHIPMENT.ISSUEOFDOCUMENTARYCREDIT27:SEQUENCEOFTOTAL：40A:FORMOFDOC.CREDIT：20:DOC.CREDITNUMBER：31C:DATEOFISSUE：题目名称审核信用证基本要求根据合同内容审核信用证，指出不符之处并提出修改意见下载模板信用证审核结果SALESCONTRACTNO.YH08039DATE:DEC.1,2008SIGNEDAT:QINGDAO,CHINA1/1IRREVOCABLE103CD137273081215UCPLATESTVERSIONDATE090202PLACEINSPAINBANCOSANTANDER,S.A.28660BOADILLADELBARCELONA,SPAINLINSAPUBLICIDAD,S.A.VALENCIA,195BAJOS.08011.BARCELONA,SPAINSHANDONGYIHANIMP.&EXP.CO.,LTD.NO.51JINSHUIROAD,QINGDAO,CHINACURRENCYEURAMOUNT19250.00ANYBANKINCHINABYNEGOTIATION30DAYSAFTERSIGHTLINSAPUBLICIDAD,S.A.NOTALLOWEDNOTALLOWEDANYCHINESEPORTVALENCIA,SPAIN44C:LATESTDATEOF090115SHIPMENT：45A:DESCRIPTIONOFGOODS：GOODSASPERS/CNO.YH08036DATEDONDEC.1,2008CARDHOLDERDYEDCOWLEATHERBLACKCOLOUR/8000PCSATUSD1.45/PCFOBQINGDAOBLACKCOLOUR/8000PCSATUSD1.45/PCFOBQINGDAOBROWNCOLOUR/5000PCSATUSD1.50/PCFOBQINGDAOPACKING:200PCS/CTN46A:DOCUMENTSREQUIRED：1.SIGNEDCOMMERCIALINVOICEIN3COPIES2.CERTIFICATEOFORIGINGSPFORMAISSUEDBYOFFICIAAUTHORITIES3.PACKINGLISTIN3COPIES4.FULLSETCLEANONBOARDBILLSOFLADINGMADEOUTTOORDERMARKEDFREIGHTPREPAIDANDNOTIFYAPPLICANT5.INSURANCEPOLICY/CERTIFICATEINDUPLICATEENDORSEDINBLANKFOR110%INVOICEVALUECOVERINGALLRISKSANDWARRISKASPERCIC47A:ADDITIONALCONDITIONS：BILLOFLADINGONLYACCEPTABLEIFISSUEDBYONEOFTHEFOLLOWINGSHIPPINGCOMPANIES:KUEHNE-NAGEL(BLUEANCHORLINE)VILTRANS(CHINA)INT'LFORWARDINGLTD.OR40E:APPLICABLERULES：31D:DATEANDPLACEOFEXPIRY：51D:APPLICANTBANK:50:APPLICANT：59:BENEFICIARY：32B:AMOUNT：41A:AVAILABLEWITH...BY42C:DRAFTSAT42A:DRAWEE:43P:PARTIALSHIPMTS43T:TRANSSHIPMENT：44E:PORTOFLOADING：44F:PORTOFDISCHARGE:VILTRANSSHIPPING(HK)CO.,LTD.ALLCHARGESARETOBEBORNBYBENEFICIARY48:PERIODPRESENTATION：FORWITHIN5DAYSAFTERTHEDATEOFSHIPMENT,BUTWITHINTHEVALIDITYOFTHISCREDIT49:CONFIRMATIONINSTRUCTION：WITHOUT信用证审核结果信用证号103CD137273合同号YH08039审证结果1.31C:开证日期比合同规定晚了半个月；2.31D:有效期规定为“090202”与合同规定不符；应改为“090215”；3.31D:到期地点“SPAIN”与合同规定不符；应改为“CHINA”；4.59:受益人名称与合同规定不符；应改为“SHANDONGYIHAIIMPORTANDEXPORTCO.,LTD”；5.32B:货币名称与合同规定不符；应改为“USD”；6.42C:汇票付款期限与合同规定不符；应改为“ATSIGHT”；7.42A:汇票付款人为开证申请人不安；应改为“BANCOSANTANDER,S.A”；8.43P:不允许分批与合同规定不符；应改为“ALLOWED”；9.43T:不允许转运与合同规定不符；应改为“ALLOWED”；10.44F:目的港与合同规定不符；应改为“BARCELONA”；11.44C:最迟装运期与合同规定不符；应改为“090131”；12.45A:合同号与合同规定不符；应为“YH08039”；13.45A:数量与合同规定不符；应分别改为“BLACKCOLOUR/5000PCS”和“BROWNCOLOUR/8000PCS”；14.45A:每箱的件数不符；应为“500PCS/CTN”；15.46A:海运提单的运费项目不符；应为“FreightCollect”；16.46A:要求提供保险单与FOB术语不符；应要求取消；17.71B:所有的费用由受益人负担不妥；应改为“ALLCHARGESOUTSIDESPAINARETOBEBORNBYBENEFICIARY”；18.48:交单期规定不合适；应改为“WITHIN15DAYSAFTERTHEDATEOFSHIPMENT”；71B:CHARGES：
