根据外销合同审核信用证 (2009年单证员考试国际商务单证缮制与操作试题)
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审核信用证
根据合同内容审核信用证，指出不符之处并提出修改意见信用证审核结果
SALESCONTRACT
THESELLER:
SHANDONGYIHAIIMP.&EXP.CO.,LTD.NO.51JINSHUIROAD,QINGDAO,CHINA
NO.YH08039
DATE:DEC.1,2008
SIGNEDAT:QINGDAO,CHINA
THEBUYER:
LINSAPUBLICIDAD,S.A.
VALENCIA,195BAJOS.08011.BARCELONA,SPAIN
ThisSalesContractismadebyandbetweentheSellersandtheBuyers,wherebythesellersagreetosellandtheBuyersagreetobuytheunder-mentionedgoodsaccordingtothetermsandconditionsstipulatedbelow:
Commodity&SpecificationCARDHOLDERDYEDCOWLEATHERBLACKBROWN
Quantity5000PCS8000PCS
PriceTerms
UnitpriceFOBQINGDAOUSD1.45/PCUSD1.50/PC
AmountUSD7250.00USD12000.00
USD19250.00
Totalamount:U.S.DOLLARSNINETEENTHOUSANDTWOHUNDREDANDFIFTYONLY.Packing:1PC/POLYBAG,500PCS/CTN
TimeofShipment:DURINGJAN.2009BYSEAShippingMark:L.P.
BARCELONANOS.1-26
LoaDingPortandDestination:FROMQINGDAOTOBARCELONAPartialShipmentandTransshipment:ALLOWEDInsurance:TOBEEFFECTEDBYTHEBUYER.
TermsofPayment:THEBUYERSHALLOPENTHROUGHABANKACCEPTABLETOTHE
SELLERANIRREVOCABLESIGHTLETTEROFCREDITTOREACHTHESELLER30DAYSBEFORETHEMONTHOFSHIPMENTANDTOREMAINVALIDFORNEGOTIATIONINCHINAUNTILTHE15thDAYAFTERTHEFORESAIDTIMEOFSHIPMENT.
ISSUEOFDOCUMENTARYCREDIT
27:SEQUENCEOFTOTAL：40A:FORMOFDOC.CREDIT：20:DOC.CREDITNUMBER：31C:DATEOFISSUE：
1/1
IRREVOCABLE103CD137273081215
40E:APPLICABLERULES：31D:DATEANDPLACEOFEXPIRY：
51D:APPLICANTBANK:
50:APPLICANT：
59:BENEFICIARY：
32B:AMOUNT：
41A:AVAILABLEWITH…BY42C:DRAFTSAT42A:DRAWEE：
43P:PARTIALSHIPMTS：43T:TRANSSHIPMENT：44E:PORTOFLOADING：44F:PORTOFDISCHARGE：44C:LATESTDATEOFSHIPMENT：
45A:DESCRIPTIONOFGOODS：
46A:DOCUMENTSREQUIRED：47A:ADDITIONALCONDITIONS：UCPLATESTVERSION
DATE090202PLACEINSPAINBANCOSANTANDER,S.A.
28660BOADILLADELBARCELONA,SPAINLINSAPUBLICIDAD,S.A.
VALENCIA,195BAJOS.08011.BARCELONA,SPAINSHANDONGYIHANIMP.&EXP.CO.,LTD.NO.51JINSHUIROAD,QINGDAO,CHINACURRENCYEURAMOUNT19250.00ANYBANKINCHINABYNEGOTIATION30DAYSAFTERSIGHTLINSAPUBLICIDAD,S.A.NOTALLOWEDNOTALLOWED
ANYCHINESEPORTVALENCIA,SPAIN090115
GOODSASPERS/CNO.YH08036DATEDONDEC.1,2008
CARDHOLDERDYEDCOWLEATHER
BLACKCOLOUR/8000PCSATUSD1.45/PCFOBQINGDAO
BLACKCOLOUR/8000PCSATUSD1.45/PCFOBQINGDAO
BROWNCOLOUR/5000PCSATUSD1.50/PCFOBQINGDAO
PACKING:200PCS/CTN
1.SIGNEDCOMMERCIALINVOICEIN3COPIES2.CERTIFICATEOFORIGINGSPFORMAISSUEDBY
OFFICIA
AUTHORITIES
3.PACKINGLISTIN3COPIES4.FULLSETCLEANONBOARDBILLSOFLADINGMADE
OUTTO
ORDERMARKEDFREIGHTPREPAIDANDNOTIFYAPPLICANT
5.INSURANCEPOLICY/CERTIFICATEINDUPLICATE
ENDORSEDINBLANKFOR110%INVOICEVALUECOVERING
ALLRISKSANDWARRISKASPERCIC
BILLOFLADINGONLYACCEPTABLEIFISSUEDBYONE
OFTHE
FOLLOWINGSHIPPINGCOMPANIES:KUEHNE-NAGEL(BLUE
ANCHORLINEVILTRANS(CHINAINT’LFORWARDINGLTD.OR
71B:CHARGES：48:PERIODPRESENTATION 