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一、根据外销合同审核信用证:题目要求和说明题目名称信用证审核基本要求根据提供的外销合同对信用证进行审核并提出改证要求下载模板信用证审核结果相关说明试根据AB44001出口合同对信用证进行审核，指出信用证存在的问题并提出具体的改证要求。售货确认书SALESCONFIRMATION卖方（Sellers）：ContractNo.:AB44001GUANGDONGFOREIGNTRADEIMP.ANDEXP.CORPORATIONDate：FEB.12,2009267TIANHEROADGUANGZHOU,CHINASignedat:GUANGZHOU买方（Buyers）：A.B.C.TRADINGCO.LTD.,HONGKONG312SOUTHBRIDGESTREET,HONGKONG兹经买卖双方同意按下列条款成交：Theundersignedsellersandbuyershaveagreedtoclosethefollowingtransactionsaccordingtothetermsandconditionsstipulatedbelow:货号Art.No.品名及规格Description数量Quantity单价UnitPrice金额AMOUNTARTNO.P97811ARTNO.P97801AIRCONDITIONER(HUALINGBRAND)KF-23GWKF-25GW500PCS500PCS@HKD1000.00@HKD1000.00FOBC2%GUANGZHOUHKD500000.00HKD500000.001000PCSHKD1000000.00数量及总值均得有%的增减，由卖方决定。With5%moreorlessbothinamountanquantityallowedattheseller’soption.总值TotalValue:HKD1000000.00(H.K.DollarsONEMILLIONONLY)包装Packing:1PCPERCARTON1装运期TimeofShipment:APR.30,2009装运口岸和目的地Loadingport&Destination:FROMGUANGZHOUTODUBAI保险由卖方按发票全部金额110%投保至为止的险。Insurance:Tobeeffectedbysellersfor110%offullinvoicevaluecoveringuptoonly.付款条件：买方须于2009年3月10日前将不可撤销的，即期信用证开到卖方，议付有效期延至上列装运期后15天在中国到期，该信用证中必须注明允许分运及装运。Termsofpayment:ByIrrevocable,andDivisibleLetterofCredittobeavailablebysightdrafttoreachthesellersbeforeMAR.10,2009andtoremainvalidfornegotiationinChinauntilthe15thdayaftertheforesaidTimeofShipment.TheL/Cmustspecifythattransshipmentandpartialshipmentsareallowed.装船标记ShipmentMark:A.B.C./DUBAI/NOSI-1000/MADEINCHINA开立信用证时请注明我成交确认书号码。WhenopeningL/C,pleasementionourS/Cnumber.备注Remarks:THECREDITISSUBJECTTO《UCP600》(2007REVISION)THESELLER:THEBUYERISSUEOFDOCUMENTARYCREDITTO:BANKOFCHINAGUANGZHOU,CHINAREVOCABLEDOCUMENTARYCREDITNO.09-34985FORTHEACCOUNTOFA.B.C.TRADINGCO,LTD.,HONGKONG.312SOUTHBRIDGESTREET,HONGKONG.DEARSIRS,WEOPENAREVOCABLEDOCUMENTARYCREDITINFAVOUROFGUANGDONGFOREIGNTRADEIMP.ANDEXP.CO.267TIANHEROADGUANGZHOU,CHINA.FORASUMNOTEXCEEDINGUSD980000.00(SAYHONGKONGDOLLARSNINEHUNDREDANDEIGHTYTHOUSANDONLY.)AVAILABLEBYTHEBENEFICIARY’SDRAFT(S)AT30DAYSSIGHTDRAWNONAPPLICANTBEARINGTHECLAUSE:“DRAWNUNDERNANYANGCOMMERCIALBANKLTD.,HONGKONG.DOCUMENTARYCREDITNO.34985DTAEDISTMARCH,2009.”ACCOMPANIEDBYTHEFOLLOWINGDOCUMETNS:(1)MANUALSIGNEDCOMMERCIALINVOICEINTRIPLICATE.ALLINVOICESMUSTSHOWFOB,FREIGHTANDINSURANCECOSTSSEPARATELY.(2)3/3ORIGNAL+3NNCOPIESCLEANONBOARDBILLOFLADINGMADEOUTTOORDEROFAPPLICANTANDMARKEDFREIGHTPREPAIDANDINSURANCECOSTSSEPARATELY.(3)INSURANCEPOLICY/CERTIFICATEINDUPLICATEINFAVOUROFNANYANGCOMMERCIALBANKLTD.,HONGKONGFOR100%OFTHEINVOICEVALUEBLANKENDORSED.COVERINGP.I.C.CCOCEANMARINECARGOCLAUSES(W.A)ANDWARRISKSDATED1stJANUARY,1981.INCLUDINGWAREHOUSETOWAREHOUSECLAUSEUPTOFINALDESTINATONATDUBAI.(4)CERTIFICATEFOORIGINISSUEDBYGUANGZHOUIMPORTANDEXPORTCOMMODITYINSPECTION2BUREAUOFTHEPEOPLE’SREPUBLICOFCHINAINTRIPLICATE.EVIDENCINGSHIPMENTOFTHEFOLLOWINGMERCHANDISE:AIRCONDITIONER(HUALINGBRAND),500PCSKR-23GWAND500PCSKF-25GW,PACKING:INCARTONBOX,50KILOSNETEACHCARTON,1PC/CARTON,@HKD1000.00,FOBC2%DUBAIVIAHONGKONG,PARTIALSHIPMENTPROHIBITED.TRANSSHIPMENTPERMITED.LATESTDATEFORSHIPMENT:30THAPRIL,2009.EXPIRYDATE:15THAPRIL,20...