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（四）审证题9．买卖双方签订的合同如下：托普纺织品进出口公司TOPTEXTILESIMPANDEXPCORPORATION127ZhongshanRoadEastOne,ShanghaiP.R.ofChinaNo.28CA1006Date:20080306销售确认书SALESCONFIRMATIONMessrs:THOMSONTEXTILESINC.3384VINCENTST.DOWNSVIEW,ONTARIOM3J,2J4,CANADAArticleNo.CommodityandSpecificationQuantityUnitPriceAmount77111DYEDJEANFABRIC,COTTON70%POLYESTER30%112/114CMWIDTH,40MCUTLENGTHCIFTORONTOColourQuantity(M)USD/MUSDRED4,0001.566,240.00SILVER4,0001.325,280.00DKNAVY4,2001.626,804.00WINE2,8001.624,536.00DKBLUE4,8001.446,912,00BLACK4,2001.626,804.00TOTAL24,000MUSD36,576.0010%MOREORLESSBOTHINAMOUNTANDQUANTITYALLOWEDPACKING:FULLWIDTHROLLERONTUBESOF1.5INCHESINDIAMETERINCARTONSSHIPMENT:ONORBEFOREAPR.302008DELIVERY:FROMSHANGHAITOTORONTOPARTIALSHIPMENTANDTRANS-SHIPMENTALLOWED.INSURANCE:TOBEEFFECTEDBYTHESELLERCOVERINGICC(A)DATED01/01/1982FOR110%OFTHEINVOICEVALUEW/WCLAUSEINCLUDEDPAYMENT:BY100PCTIRREVOCABLEL/CAVAILABLEBYDRAFTATSIGHTTOBEOPENEDINSELLERSFAVOUR30DAYSBEFORETHEDATEOFTHESHIPMENTANDTOREMAINVALIDINCHINAFORNEGOTIATIONUNTILTHE15DAYSAFTERTHEDATEOFSHIPMENTBuyerSignatureSellerSignatureCharlesBrown李明第1页共29页进口国开来的信用证如下：ZCZCAHS302CPUA520S9203261058120RN025414394P3SHSOCICRATO1030626BKCHCNBJASH102514FM1500525CIBCCATTFXXX05905CIBBCCATTFXXX*CANADIANIMPERIALBANKOFCOMMERCE*TORONTOMT7010227SEQUENCEOFTOTAL:1/140AFORMOFDOC.CREDIT:IRREVOCABLE20DOC.CREDITNUMBER:T-01764131CDATEOFISSUE:2008030531DDATEPLACEOFEXPIRY:20080505CANADA50APPLICANT:THOMSONTEXTILESINC.3384VINCENTSTDOWNSVIEW,ONTARIOM3J.2J4CANADA59BENEFICIARY:TOPTEXTILESIMPANDEXPCOMPANY127ZHONGSHANROADEASTONESHANGHAIP.R.OFCHINA32BAMOUNTCURRENCY:USD43,891,2039APOS/NEGTOL(%):10/1041DAVAILABLEWITH/BY:AVAILABLEWITHANYBANKINCHINABYNEGOTIATION42CDRAFTSAT:30DAYSAFTERSIGHT42DDRAWEE:CIBE,TORONTOTRADEFINANCECENTRETORONTO43PPARTIALSHIPMENTS:ALLOWED43TTRANSSHIPMENT:ALLOWED44EPORTOFLOADING:SHANGHAI44FPORTOFDISCHARGE:TORONTO44CLATESTDATEOFSHIP:2008051045ASHIPMENTOFGOODS:DYEDJEANFABRIC,ASPERS/CNO.82CA1006CIFTORONTO46ADOCUMENTSREQUIRED:+COMMERCIALINVOICEINQUADRUPLICATE+CERTIFICATEOFORIGINFORTEXTILES+FULLSETCLEANONBOARDBILLSOFLADINGMADEOUTTOSHIPPERSORDERBLANKENDORSEDMARKEDFREIGHTPREPAIDNOTIFYAPPLICANT+INSURANCEPOLICYORCERTIFICATEISSUEDBYPEOPLESINSURANCECOMPANYOFCHINAINCORPORATINGTHEIROCEANMARINECARGOCLAUSESALLRISKSANDWARRISKSFOR110PERCENTOFCIFINVOICEVALUEWITHCLAIMSPAYABLEINCANADA+DETAILEDPACKINGLISTINTRIPLICATE第2页共29页47A:ADDITIONALCONDITIONS:THENUMBERANDTHEDATEOFTHISCREDITANDTHENAMEOFOURBANKMUSTBEQUOTEDONALLDRAFTSREQUIREDANADDITIONALFEEOFUSD80.00OREQUIVALENTWILLBEDEDUCTEDFROMTHEPROCEEDSPAIDUNDERANYDRAWINGWHEREDOCUMENTSPRESENTEDAREFOUNDNOTTOBEINSTRICTCONFORMITYWITHTHETERMSOFTHISCREDIT71B:DETAILSOFCHARGES:ALLBANKINGCHARGESOUTSIDECANADAAREFORTHEBENEFICIARY’SACCOUNTANDMUSTBECLAIMEDATTHETIMEOFADVISING48:PRESENTATIONPERIOD:WITHIN5DAYSAFTERTHEDATEOFISSUANCEOFTHESHIPPINGDOCUMENTSBUTWITHINTHEVALIDITYOFTHECREDIT49:CONFIRMATION:WITHOUT78:INSTRUCTIONS:UPONOURRECEIPTOFDOCUMENTSINORDERWEWILLREMITINACCORD-ANCEWITHNEGOTIATINGBANK’SINSTRUCTIONSATMATURITYMAC/OBTDE84EDLMSAM经审核，信用证中的错误有十处：(1)31C信用证开证日期错，实际开证日期应该晚于合同的订立日期；(2)31D信用证到期日期与到期地点错，根据合同，应该是20080515CHINA；(3)59受益人名称错，应该是TOPTEXTILESIMPANDEXPCORPORATION；(4)32B信用证的金额错，根据合同应该是36,576.00；(5)42C汇票期限错，应该是ATS...