根據(jù)下述合同內(nèi)容審核信用證并指出不符之處36分

1、一、根據(jù)下述合同內(nèi)容審核信用證，并指出不符之處。（36分）1、受益人名稱與合同賣方不符（合同是SHANGHAI SHENG DA CO.，LTD.， 信用證SHANGHAI DA SENG CO.，LTD.）2、開證申請(qǐng)人的地址不符（合同是28, IMAMGONJ，信用證是26,IMAMGONJ）3、商品名稱不符（合同是STEEL TAPE RULES，信用證是TAPE RULES）4、商品規(guī)格不符（合同是JH-392W和JH-380W，信用證是JH-395W和JH-386W）5、單價(jià)不符（合同是USD3.60/DOZ PAIR CFR CHITTAGONG和USD4.20/DOZ PAIRC

2、FR CHITTAGON，信用證是HKD3.60 PER DOZEN CIF CHITTAGONG和HKD4.20 PER DOZEN CIF CHITTAGONG）6、總金額不符（合同是USD9,300.00，信用證是CURRENCY HKD AMOUNT 9800.00）7、包裝不符（合同是In Cartons，信用證是PACKING: EXPORT STANDARD SEAWORTHY PACKING）8、裝運(yùn)期不符（合同是During May, 2008，信用證是LATEST DATE OF SHIPMET : MAY 2, 2008）9、裝運(yùn)港不符（合同是Shanghai，信用證是A

3、NY CHINESE PORTS）10、分批和轉(zhuǎn)運(yùn)要求不符（合同是Partial Shipment and Transshipment are allowed.， 信用證是PARTIAL SHIPMENT: NOT ALLOWED和TRANSSHIPMENT: NOT ALLOWED）11、合同用的是CFR術(shù)語，信用證要求受益人提交保險(xiǎn)單不符12、CFR術(shù)語，提單上要求注明 “FREIGHT COLLECT”不符13、付款期限不符（合同是Sight Letter of Credit，信用證DRAFTS AT 60 DAYS SIGHT）二、根據(jù)買方訂單及相關(guān)資料繕制形式發(fā)票（24分）Issue

4、r: (1)SHANGHAI LUCKY SAFETY SCREENS CO., LTDUNIT C 2/F JINGMAO TOWER SHANGHAI ,CHINA.PROFORMA INVOICETo: (2)RAMPLASTICS201, HAUZ RANI, MALVIYA NAGAR,NEW DELHI .INDIANo.(3)LU80518Date: (4)May 18, 2008Transport details: (5)From Shanghai China to Nhava Sheva India by seaS/C No.(6) LU0805Terms of paymen

5、t: (7) Advanced T/TMarks & Nos.Description of goods and QuantityUnit PriceAmount(8)R.P.LU80518Nhava ShevaNos 1- up(9)200mm x 2mm x 50m transparent normal 120 rolls200mm x 2mm x 50m transparent normal ribbed 10 rolls200mm x 3mm x 50m transparent normal 20 rolls300mm x 3mm x50m transparent normal 30 r

6、olls300mm x 3mm x50m transparent normal ribbed 20 rolls200 rolls(10)CIF Nhava ShevaUSD86.00/rollUSD98.00/rollUSD92.00/rollUSD108.00/rollUSD116.00/roll(11)USD10320.00USD 980.00USD 1840.00USD 3240.00USD 2320.00USD18700.00(12) DETAILS OF OUR BANK:BANK OF CHINA, SHANGHAI BRANCH, NO.4 Zhongshan road, Sha

7、nghai ,P.R.CHINA SWIFT CODE: BKCHCNBJ530BENEFICIARY: SHANGHAI LUCKY SAFETY SCREENS CO., LTDACCOUNT NO: 1281 7091 015ADDRESS: UNIT C 2/F JINGMAO TOWER SHANGHAI ,CHINA SHANGHAI LUCKY SAFETY SCREENS CO., LTD三、根據(jù)合同、信用證及補(bǔ)充資料繕制商業(yè)發(fā)票、海運(yùn)提單、匯票及普惠制產(chǎn)地證FORM A（共40分）憑 信用證號(hào)Drawn under industrial bank of Japan,ltd.,

8、head office L/C NO. LC 日期 按. .息. 付款Dated Oct.15,2007 Payable with interest . % per annum號(hào)碼 匯票金額 上海NO. YL71001 Exchange for USD12630.00 Shanghai DEC.05,2007見票日后（本匯票之正本未付）付交At * sight of this FIRST of Exchange (Second of Exchange being unpaid) Pay to the order of BANK OF CHINA,SHANGHAI BRANCH 金額the su

9、m of SAY US DOLLARS TWELVE THOUSAND SIX HUNDRED AND THIRTY ONLY 此致To: INDUSTRIAL BANK OF JAPAN,HEAD OFFICE SHANGHAI YILONG CO.，LTD. XXXIssuer: SHANGHAI YILONG CO.，LTD. NO.91 NANING ROAD SHANGHAI ,CHINACOMMERCIAL INVOICETo: ABC COMPANY1-3 MACHI KU STREETOSAKA，JAPAN No. YL71001Date: NOV.10,2007Transpo

10、rt details:FROM SHANGHAI PORT TO OSAKA BY SEAS/C No. YL07101Terms of payment: L/C AT SIGHTMarks and Nos.Number and kind of packages;Description of goods and QuantityUnit PriceAmountABCOSAKANOS.1-603000PCS OF CARDBOARD BOXYL-256 1550PCSYL-286 1450PCSCIF OSAKAUSD4.50/PCUSD3.90/PCUSD 6975.00USD 5655.00

11、-_USD 12,630.00 SHANGHAI YILONG CO.，LTD. X X X.Shipper Insert Name, Address and PhoneSHANGHAI YILONG CO.，LTD. NO.91 NANING ROAD SHANGHAI ,CHINA.B/L No. TH14HK07596.Consignee Insert Name, Address and PhoneTO ORDER中遠(yuǎn)集裝箱運(yùn)輸有限公司COSCO CONTAINER LINESNotify Party Insert Name, Address and Phone(It is agreed

12、 that no responsibility shall attach to the Carrier or his agents for failure to notify) ABC COMPANY1-3 MACHI KU STREET OSAKA，JAPAN Port-to-Port or Combined TransportBILL OF LADINGRECEIVED In external apparent good order and condition except as other-wise noted. The total number of packages or units

13、 stuffed in the container,the description of the goods and the weights shown in this Bill of Loading arefurnished by the Merchants, and which the carrier has no reasonable meansof checking and is not a part of this Bill of Loading contract. The carrier hasissued the number of Bills of Lading stated

14、below, all of this tenor and date,one of the original Bills of Lading must be surrendered and endorsed or sig-ned against the delivery of the shipment and whereupon any other originalBills of Lading shall be void. The Merchants agree to be bound by the termsAnd conditions of this Bill of Lading as i

15、f each had personally signed this Billof Lading.SEE clause 4 on the back of this Bill of Lading (Terms continued on the backhereof, please read carefully)*Applicable Only When Document Used as a Combined Transport Bill of Lading.Combined Transport *Pre-carriage by Combined Transport *Place of Receip

16、tOcean Vessel Voy. No.KAOHSIUNG V.0707S.Port of LoadingSHANGHAI PORT.Port of DischargeOSAKA Combined Transport *Place of DeliveryMarks & Nos.Container / Seal No.ABCOSAKANOS.1-60C/N:SNBUNo. of Containersor Packages60 CARTONSDescription of Goods (If Dangerous Goods, See Clause 20)CARDBOARD BOXCFS-CFSG

17、ross Weight Kgs2160.00KGSMeasurement33.000CBMParticulars Furnished by MerchantsDescription of Contents for Shippers Use Only (Not Part of This B/L Contract).Total Number Of Containers and/or Packages (In Words) SAY SIXTY CARTONS ONLYFreight & ChargesFREIGHT PREPAIDRevenue TonsRatePer Prepaid Collect

18、 Ex Rate:Prepaid at Payable at SHANGHAI PORTPlace and date of Issue SHANGHAI,NOV 29,2007Total Prepaid No. of Original B(s)/L THREESigned for the Carrier: COSCO CONTAINER LINESLADEN ON BOARD THE VESSELDATE:NOV29,2007 BYKAOHSIUNG V.0707SCOSCO CONTAINER LINESCNS01 1.Goods consigned from (Exporters full

19、 name and address, country)SHANGHAI YILONG CO.，LTD. NO.91 NANING ROAD SHANGHAI ,CHINA. Reference No. GENERALIZED SYSTEM OF PREFERENCES CERTIFICATE OF ORIGIN (Combined declaration and certificate) FORM A Issued in THE PEOPLES REPUBLIC OF CHINA (Country) See Notes. Overleaf2.Goods consigned to (Consig

20、nees Full name, address, country)ABC COMPANY1-3 MACHI KU STREETOSAKA，JAPAN 3.Means of transport and route (as for as known)FROM SHANGHAI PORT TO OSAKA BY SEA 4. For certifying authority use only5.Itemnumber6.Marls and Numbers of PackagesABCOSAKANOS.1-607.Number and kind of packages; Description of goods60 CARTONS (SIXTY CARTONS ONLY) CARDBOARD BOX*8.OriginCriterion(see NotesOverleaf)“P”9.Gr