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一、根据已知资料缮制商业发票、装箱单、装运通知、受益人证明、报关单、产地证以及提单。ISSUEOFDOCUMENTARYCREDIT27：SEQUENCEOFTOATL:1/140A:FORMOFDOC.CREDIT:IRREVOCABLE20:DOCCREDITNUMBER:LKMU456731C:DATEOFISSUE:09080640E:APPLICABLERULES:UCPLATESTVERSION31D:DATEANDPLACEOFEXPIRY:DATE091230PLACEINCHINA..51D:APPLICANTBANK:HSBCBANK,JAPANNO66FLOWERGRADEN,OSAKA,JAPAN50:APPLICANT:ADEOSAKASHOESTRADECO.,LTDNO18，KINKIROAD,OSAK,JAPAN.59:BENEFICIARY:SHANGHAIFGBIMPORTANDEXPORTTRADING.CO.,LTDNO16,NANJINROAD,SHANGHAI,CHINA.32B:AMOUNT:CURRENCYUSDAMOUNT249900.0041A:AVAILABLEWITH…BYANYBANKINCHINABYNEGOTIATION42C:DRAFTSATSIGHTFORFULLINVOICEVALUE42A:DEAWEE:ISSUINGBANK43P:PARTIALSHIPMENT:NOTALLOWED43T:TRANSSHIPMENT:NOTALLOWED44E:PORTOFLOADING:SHANGHAI,CHINA44F:PORTOFDISCHARGE:OSAKA,JAPAN44C:LATESTDATEOFSHIPMENT:09101545A:DESCRIPTIONOFGOODS:+450SETSOFWOMEN’S100%LEATHERSHOES&350SETSOFMEN’S100%LEATHERSHOES;CFROSAKA,JAPAN,COUNTRYOFORIGINALP.R.CHINA.46A:DOCUMENTSREQUIRED1,SIGNEDCOMMERCIALINVOICES&PACKINGLISTIN4ORIGINALAND4COPIESDATEDTHESAMEDATEASTHATOFL/CISSUANCEDATEINDICATINGCOUNTRYOFORIGINOFTHEGOODSANDCERTIFIEDTOBETRUEANDCORRECT,INDICATINGCONTRACTNO.FBG4669/7ANDL/CNO;2,NEUTRALPACKINGLISTINDICATINGQUANTITY,N.W.ANDG.WOFEACHPACKAGE.TTLQUANTITY,N.WANDG.W,ANDPACKINGCONDITIONSASREQUIREDBYL/C.3，ONEORIGINALOFBENEFICIARY’SCERTIFIEDTHATCOPYOFSHIPPINGADVICETOTHEAPPLICANTADVISINGMERCHANDISE,SHIPMENTDATE,GROSSINVOICEVALUE,NAMEANDVOYAGEOFVESSEL,CARRIIER’SNAME,PORTOFLOADINGANDPORTOFDISCHARGEIMMEDIATELYONTHEDATEOFSHIPMENT4，FULLSETOFCLEANONBOARDOCEANBILLSOFLADINGMADEOUTTOTHEORDEROFHSBCBANK,JAPAN.NO66FLOWERGRADEN,OSAKA,JAPAN.BLANKENDORSED,MARKEDFREIGHTPREPAIDANDNOTIFYTHEAPPLICANT;5，ORIGINALCERTIFICATEFOR1ORIGINAL3COPYSWITHTHEWHOLESHIPMENTDOCUMENTS.47A:ADDITIONALCODITIONS1,ALLDOCUMENTSMUSTINDICATESHIPPINGMARKS..2，ALLDOCUMENTSMUSTBEMADEOUTINTHENAMEOFTHEAPPLICATUNLESSOTHERWISESTIPULICATEDBYTHEL/C;3：ALLSHIPMENTDOCUMENTSMUSTSHOWL/CNOANDDATEOFISSUE.71B:CHARGES:ALLCHARGESARETOBEBORNBYBENEFICIARY.48：PERIODFORPRESENTATION:WITHIN15DAYSAFTERTHEDATEOFSHIPMENT,BUTWITHINTHEVALIDITYOFTHISCREDIT.49：CONFIRMANTIONINSTRUCTION:WITHOUT.附加资料：贸易方式为：一般贸易SHIPPINGMARKS:ADEOSAKASHOESFBG4669/7SAIDC/NO1-UP发票号码：TYD091015装箱单日期：2009.10.15提单号码：COSCO2664689受益人授权签字：常杰WOMEN’S:N/W:15KGS/CTNG.W:20KGS/CTNMEN’S:20KGS/CTN;24KGS/CTNMEAS:WOMEN’SSHOSECTN:60*55*45CM/CTNMEN’SSHOSECTN:75*65*50CM/CTN船名：COSCOV.520装船日期：2009.10.18单价：WOMEN’SLEATHERSHOES:USD322/SET.MEN’SLEATHERSHOES:USD300/SET.WOMEN’SLEATHERSHOES:10SETS/CARTON.（CTNNO.:1-45CTNS）MEN’SLEATHERSHOES:7SETS/CARTON.(CTNNO:46-95CTNS)柜型以及柜号和封条号：1*20GP,TRIU0661600&COCSO45689牌子：ADE.(1)商业发票COMMERCIALINVOICESHANGHAIFGBIMPORTANDEXPORTTRADING.CO.,LTDNO16,NANJINROAD,SHANGHAI,CHINA.TO:__(1)_______________________C/TNO:__(2)___________________________________________________INVNO:___(3)__________DATE______(4)__________________FROM______(5)_____________VIA_____(6)__________________TO_____(7)___________BY___(8)__________MARKS&NUMBERS(CTNS)DESCRIPTIONOFGOODSQUANTITY(SETS)UNITEPRICE(USD)AMOUNT(USD)(9)(10)(11)(12)(13)TOTAL:(14)(15)(16)TOTALAMOUNT:_________(17)___________________________________REMARKS:1：TERMSOFPAYMENT:_____(18)______________________________2:TERMSOFTRADE:_______(19)______________________________SHANGHAIFGBIMPORTANDEX...