一、根据合同内容审核信用证，指出不符之处，并提出修改意见。（36分）SALESCONTRACTTHESELLER:GUANZHOUTIANYATRADING.CO.,LTDC/TNO:TY080906NO16,TIANYAROAD,GUANGZHOU,GUANGDONG,CHINADATE:APR05,2008THEBUYER:ABCUSAFASHIONTRADECO.,LTDNO05，WOODROAD,LOSANGELES,USATHISSALESCONTRACTISMADEBYANDBETWEENTHESELLERANDTHEBUYER,WHEREBYTHESELLERAGREETOSELLANDTHEBUYERAGREETOBUYTHEUNDER-MENTIONEDGOODSACCORDINGTOTHETERMSANDCONDITIONSSTIPULATEDBELOW:COMMODITY&SPECIFICATIONQUANTITY(PCS)PRICETERMSUNITEPRICE(USD)AMOUNT(USD)WOMENCOATS-100%COTTONARTICLENO:ACTNO-5643000PCSUSD30.00/PCUSD90000.00MENCOATS-100%COTTONARTICLENO:ACTNO-3005600PCSUSD45.00/PCUSD252000.00TOTAL:8600PCSUSD261,000.00TOTALAMOUNT:USDOLLARSTWOHUNDREDANDSIXTYONETHOUSANDONLY.PACKAGING:INCARTONSOF50PCSEACH;SHIPPINGMARKS:ATSELLER’SOPTIONTIMEOFSHIPMENT:DURINGNOV.2008BYSEALOADINGPORTANDDESTINATION:FORMHUANGPU,GUANGZHOUCHINATOLOSANGELES,USA.PARTIALSHIPMENTANDTRANSSHIPMENT:AREALLOWEDINSURANCE:TOBEEFFECTEDBYTHESELLERFOR110PCTOFINVOICEVALUEAGAINSTALLRISKSANDWARRISKASPERCICOFTHEPICCDATED01/01/1981.TERMSOFPAYMENT:THEBUYERSHALLOPENTHROUGHABANKACCEPTABLETOTHESELLERANDIRREVOCABLESIGHTLETTEROFCREDITTOREACHTHESELLERAFTER30DAYSAFTERSIGNATURETHECONTRACTANDTOREMAINVALIDFORNEGOTIATIONINCHINAUNTILTHE15THDAYAFTERTHEFORESAIDTIMEOFSHIPMENT.SELLER:BUYER:GUANZHOUTIANYATRADING.CO.,LTDABCUSAFASHIONTRADECO.,LTD李文KATEGREENISSUEOFDOCUMENTARYCREDIT27：SEQUENCEOFTOATL:1/140A:FORMOFDOC.CREDIT:IRREVOCABLE20:DOCCREDITNUMBER:136LCS98564231C:DATEOFISSUE:MAY20,200840E:APPLICABLERULES:UCPLATESTVERSION31D:DATEANDPLACEOFEXPIRY:DATE090120PLACEIN,LOSANGELES,USA.51D:APPLICANTBANK:HSBCUSABANKNO66ROSEROAD,LOSANGELES,USA50:APPLICANT:ABCUSAFASHIONTRADECO.,LTDNO05，WOODROAD,LOSANGELES,USA59:BENEFICIARY:GUANZHOUTIANYAIMPORTANDEXPORTTRADING.CO.,LTDNO16,TIANYAROAD,GUANGZHOU,GUANGDONG,CHINA.32B:AMOUNT:CURRENCYUSDAMOUNT589600.0041A:AVAILABLEWITH…BYANYBANKINCHINABYNEGOTIATION42C:DRAFTSAT…30DAYSAFTERSIGHT42A:DEAWEE:ABCUSAFASHIONTRADECO.,LTD43P:PARTIALSHIPMENT:NOTALLOWED43T:TRANSSHIPMENT:ANYCHINESEPORT44F:PORTOFDISCHARGE:LOSANGELES,USA44C:LATESTDATEOFSHIPMENT:NOV5TH,200845A:DESCRIPTIONOFGOODS:+3000PCSOFWOMENCOATS-100%COTTON,ATEUR30.00/PCSASPERARTICLENO:ACTNO-564ANDSALESCONTRACTNUMBERCYTY080906.+5600PCSOFMENCOATS-100%COTTON,ATEUR45.00/PCSASPERARTICLENO:ACTNO-300ANDSALESCONTRACTNUMBERCYTY080906.SALESCONDITIONS:CFRLOSANGELES,USAPACKING:50PCS/CTN46A:DOCUMENTSREQUIRED1:SIGNEDCOMMERCIALINVOICESIN4ORIGINALAND4COPIES;2:FULLSETOFCLEANONBOARDOCEANBILLSOFLADINGMADEOUTTOORDER,BLANKENDORSED,MARKEDFREIGHTCOLLECTNOTIFYTHEAPPLICANT;3:CERTIFICATEOFORIGIN.4:INSURANCEPOLICY/CERTIFICATEISSUEDDUPLICATEINNEGOTIABLEFORM,CONVERINGALLRISKS,FROMWAREHOUSETOWAREHOUSEFOR120PCTOFINVOICEVALUE.INSURANCEPOLICY/CERTIFICATEMUSTCLEARLYSTATEINTHEBODYCLAIMS,IFANYPAYABLEINLOSANGELES,USAIRRESPECTIVEOFPERCENTAGE.47A:ADDITIONALCODITIONS1/ALLDOCUMENTSPRESENTEDUNDERTHISLCMUSTBEISSUEDINENGLISH.7/INCASETHEDOCUMENTSCONTAINDISCREPANCIES,WERESERVETHEREGHTTOCHARGEDISCREPANCYFEESAMOUNTINGTOEUR75OREQUIVALENT.71B:CHARGES:ALLCHARGESARETOBEBORNBYBENEFICIARY.48：PERIODFORPRESENTATION:WITHIN5DAYSAFTERTHEDATEOFSHIPMENT,BUTWITHINTHEVALIDITYOFTHISCREDIT.49：CONFIRMANTIONINSTRUCTION:WITHOUT.改错：1:31C,开证日期不符，根据合同，开证日期应该为：MAY5TH,20082:31D有效期不符，根据合同，有效期应该为：DEC15TH,20093,31D到期地点不符，根据合同，到期地点应该为中...
