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一、根据合同审核信用证以下是受益人根据合同规定审核来证的实务操作，先看合同，然后根据合同内容审核信用证中与合同不相符的地方。买卖合同上海茂林贸易有限公司SHANGHAIMAOLINTRADECO.,LTD.No.97MaomingNanRoad,Shanghai,P.R.ofChina销售合同SALECONTRACTTo:EASTERNTRADINGCOMPANYContractNo.:SH2008X82681WORDFORDSTREET,Date:26AUG.,2008LONDONUNITEDKINGDOMThissalescontractismadebetweenthesellersandbuyerswherebytheselleragreetosellandthebuyersagreetobuytheundermentionedgoodsaccordingtothetermsandconditionsstipulatedbelow：DescriptionofGoodsQuantityUnitPriceAmountWOOLLENBLANKETSCIFLONDONART.NO.H666600PCS@USD15.50/PCUSD9300.00ART.NO.HX88600PCS@USD16.30/PCUSD9780.00ART.NO.HE21720PCS@USD18.50/PCUSD13320.00TOTAL:1920PCSUSD32400.005%MOREORLESSAMOUNTANDQUANTITYAREALLOWED.TotalamountinwordsSAYU.S.DOLLARSTHIRTYTWOTHOUSANDFOURHUNSREDONLY.Packing24PcinoneCtn,totalpackedin80Ctns.DeliverySeafreightfromShanghaitoLondonallowingpartialshipmentsandtransshipmentShippingMarkEASTERN/2008X826/LONDON/NO.1-80TimeofShipmentOnorbefore15Oct.,2008TermsofPaymentBy100pctirrevocableletterofcreditinfavouroftheSellertobeavailablebydarftsatsighttoopenandtoreachthesellerbefore05Sep.,2008andtoremainvalidfornegotiationinChinauntilthe15thdaysaftertheforesaidtimeoftheshipment.TheL/Cmustmentionthiscontractnumber.AllbankingchargesoutsideU.KareforA/Cofthebeneficiary.InsuranceTobeeffectedbythesellersfor110pctoftheinvoicevaluecoveringallrisksandwarriskofInstituteCargoClause(A)Documentsrequired1．Signedinvoiceintriplicate2．FullsetcleanonboardBillofLadingmadeouttoorderblankendorsednotifythebuyer1/563．Insurancepolicyinduplicate4．Packinglistintriplicate5．CertificateofOrigininduplicateissuedbyarelevantauthorityTheSellerShanghaiMaolinTradeCo.,Ltd.TheBuyerEasternTradingCompany张三WhuitBrown签署Signature进口国开来的信用证：ISSUINGBANK:UNITEDGREATKINGDOMBANKLTD,LONDONCREDITNUMBER:LOD88095DATEOFISSUE:2008.09.01EXPIRYDATEANDPLACE:DATE2008.10.20PLACEU.K.APPLICANT:EASTERNTRADINGCOMPANY81WORDFORDSTREET,LONDONUNITEDKINGDOMBENEFICIARY:SHANGHAIMAOLINTRADECORP.NO.97MAOMINGNANROADSHANGHAIP.R.OFCHINAAMOUNT:USD32040.00(SAYU.S.DOLLARSTHIRTYTWOTHOUSANDANDFORTYONLY)THECREDITISAVAILABLEWITHANYBANKBYNEGOTIATIONDRAFTSAT30DAYSAFTERSIGHTFORFULLINVOICEVALUEDRAWNONUSPARTIALSHIPMENT:NOTALLOWEDTRANSHIPMENT:ALLOWEDPORTOFLOADING:SHANGHAIPORTOFDISCHARGE:LONDONLATESTSHIPMENTDATE:2008.10.15DESCRIPTIONOFGOODS:WOOLLENBLANKETS,CIFLONDONART.NO.H666600PCS@USD15.50/PCUSD9300.00ART.NO.HX88600PCS@USD16.30/PCUSD9780.00ART.NO.HE21720PCS@USD18.00/PCUSD12960.00TOTAL:1920PCSUSD32040.00ASPERCONTRACTNO.SH2008X806DOCUMENTSREQUIRED:*SIGNEDCOMMERCIALINVOICEINTRIPLICATE*PACKINGLISTINTRIPLICATE*FULLSETOFCLEANONBOARDMARINEBILLSOFLADINGMADEOUTTOORDERMARKEDFREIGHTPREPAIDNOTIFYAPPLICANT*GSPFORMACERTIFYINGTHATTHEGOODSAREOFCHINESEORIGINISSUEDBYCOMPETENTAUTHORITIES2/56*INSURANCEPOLICY/CERTIFICATECOVERINGALLRISKSINCLUDINGWAREHOUSETOWAREHOUSECLAUSEUPTOFINALDESTINATIONATLONDONFORATLEAST110PCTOFCIFVALUEASPERINSTITUTECARGOCLAUSE(A)*SHIPPINGADVICESMUSTBESENTTOAPPLICANTWITHINIMMEDIATELYAFTERSHIPMENTADVISINGTHEINVOICEVALUE,NUMBEROFPACKAGES,GROSSANDNETWEIGHT,VESSELNAME,BILLOFLADINGNO.ANDDATE,CONTRACTNO.SHOWINGSHIPPINGMARKAS：EASTERN2008X826LONDONNO.1-80PRESENTATIONPERIOD:10DAYSAFTERISSUANCEDATEOFSHIPPINGDOCUMENTSBUTWITHINTHEVALIDITYOFTHECREDITCONFIRMATION:WITHOUTINSTRUCTIONS:THISCREDITISSUBJECTTOUNIFOR...