根据下述合同内容审核信用证,并指出不符之处36分

1、、根据下述合同内容审核信用证，并指出不符之处。（36 分）1 受益人名称与合同卖方不符（合同是SHANGHAI SHENG DA CO. ，LTD.,信用证 SHANGHAI DA SENG CO. ，LTD.）2、 开证申请人的地址不符（合同是28, IMAMGONJ，信用证是 26,IMAMGONJ）3、 商品名称不符（合同是STEEL TAPE RULES，信用证是 TAPE RULES）4、 商品规格不符（合同是JH-392W和JH-380W 信用证是 JH-395W和JH-386W）5、 单价不符（合同是USD3.60/DOZ PAIR CFR CHITTAGONG和 USD4.20

2、/DOZ PAIRCFR CHITTAGON信用证是 HKD3.60 PERDOZENCIF CHITTAGON和 HKD4.20 PERDOZENCIF CHITTAGONG6、总金额不符（合同是 USD9,300.00，信用证是 CURRENCY HKD AMOUNT 9800.00）7、包装不符（合同是 In Carto ns，信 用证是 PACKING: EXPORT STANDARDSEAWORTHY PACKING ）8、装运期不符（合同是 During May, 2008 ，信用证是 LATEST DATE OF SHIPMET : MAY 2, 2008）9、 装运港不符（合同

3、是 Shanghai，信用证是 ANY CHINESE PORTS10、 分批和转运要求不符（合同是Partial Shipment and Transshipment are allowed.， 信用证是 PARTIAL SHIPMENT: NOT ALLOWE和 TRANSSHIPMENT: NOT ALLOWED11合同用的是CFR术语，信用证要求受益人提交保险单不符12、 CFR术语，提单上要求注明“ FREIGHT COLLECT ”不符13、付款期限不符（合同是 Sight Letter of Credit，信用证 DRAFTSKT 60 DAYSSIGHT）二、根据买方订单及相关

4、资料缮制形式发票（24分）Issuer: （1）PROFORMA INVOICESHANGHAI LUCKY SAFETY SCREENS CO., LTDUNIT C 2/F JINGMAO TOWER SHANGHAI ,CHINATo: (2)RAM PLASTICS201, HAUZ RANI, MALVIYA NAGAR,NEW DELHI 110017.INDIANo.(3)LU80518Date: (4)May 18, 2008Tran sport details: (5)From Shanghai China to Nhava Sheva India by seaS/C No.

5、(6) LU0805Terms of payment: (7) Advanced T/TMarks & Nos.Descripti on of goods and Quan tityUn it PriceAmount(8)R.P.LU80518Nhava ShevaNos 1- up(9)200mm x 2mm x 50m transparent normal 120 rolls200mm x 2mm x 50m transparentnormal ribbed 10 rolls200mm x 3mm x 50m transparentnormal 20 rolls300mm x 3mm x5

6、0m transparent normal 30 rolls300mm x 3mm x50m transparentnormal 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

7、,NO.4 Zhongshan road, Shanghai ,P.R.CHINASWIFT CODE: BKCHCNBJ530BENEFICIARY:SHANGHAI LUCKY SAFETY SCREENS CO., LTDACCOUNT NO: 1281 2242012 7091 015ADDRESS: UNIT C 2/F JINGMAO TOWER SHANGHAI ,CHINASHANGHAI LUCKY SAFETY SCREENS CO., LTD三、根据合同、信用证及补充资料缮制商业发票、海运提单、汇票及普惠制产地证 FORMA (共40分)凭信用证号Drawn under

8、industrial bank of Japanltd.head ,officeL/C NO.LC196107800按.息.付款Payable with interest- . %per annum上海Shan ghai DEC.05,2007日期Dated Oct.15,2007号码汇票金额NO. YL71001 Exchange for USD12630.00见票 日后（本汇票之正本未付）付交At *sight of this FIRST of Excha nge(Sec ondof Excha nge being un paid)Pay to the order of BANK. OF

9、. CHINA,SHANGHAJ BRANCH.金额the sum of SAY US DOLLARS TWELVETHOUSAND SIX HUNDRED AND THIRTY ONLY此致To： .IN DUSTRIAL BANK .OF JAPAN,HEAD . OFFICESHANGHAI. YI.LO.N_GCO. 一,LTD.XXXIssuer: SHANGHAI YILONG CO. , LTD.NO.91 NANING ROADSHANGHAI ,CHINACOMMERCIAL INVOICETo: ABC COMPANY1-3 MACHI KU STREETOSAKA , J

10、APANNo. YL71001Date: NOV.10,2007Transport details:FROM SHANGHAI PORT TO OSAKA BY SEAS/C No. YL07101Terms of payment: L/C AT SIGHTMarks andNos.Number and kind of packages; Descripti on of goods and Quan tityUnit PriceAmountABCOSAKANOS.1-603000PCS OF CARDBOARD BOXYL-2561550PCSYL-2861450PCSCIF OSAKAUSD

11、4.50/PCUSD3.90/PCUSD 6975.00USD 5655.00USD 12,630.00SHANGHAI YILONGCO., LTD.Shipper I nsert Name, Address and PhoneSHANGHAI YILONG CO. , LTD.B/L No. TH14HK07596NO.91 NANING ROAD SHANGHAI ,CHINA.ConsigneeI nsert Name, Address and PhoneTO ORDER中远集装箱运输有限公司COSCO CONTAINER LINESNotify Party Insert Name,

12、Address and Phone(It is agreed that no responsibilityshall attach to the Carrier orPort-to-Port or Comb ined Tran sporthis age nts for failure to no tify)ABC COMPANYBILL OF LADING1-3 MACHI KU STREET OSAKA , JAPANCombined Transport *Pre-carriage byOcean Vessel Voy. No.KAOHSIUNG V.0707S.Port of Discha

13、rgeOSAKACombined Transport *Place of Receipt.Port of Load ingSHANGHAI PORTCombined Transport *Place of DeliveryRECEIVED In external apparent good order and condition except as otherwise no ted. The total nu mber of packages or un its stuffed in the contain er, the description of the goods and the we

14、ights shown in this Bill of Loading are furni shed by the Mercha nts, and which the carrier has no reas on able means of checki ng and is not a part of this Bill of Loadi ng con tract. The carrier has issued the number of Bills of Lading stated below, all of this tenor and date, one of the original

15、Bills of Lading must be surrendered and endorsed or signed against the delivery of the shipment and whereupon any other original Bills of Lading shall be void. The Merchants agree to be bound by the terms And con diti ons of this Bill of Ladi ng as if each had pers on ally sig ned this Bill of Lad i

16、ng.SEE clause 4 on the back of this Bill of Lading (Terms continued on the back hereof, please read carefully)*Applicable Only Whe n Docume nt Used as a Comb ined Tran sport Bill of Lad ing.Marks & Nos.Co ntain er / Seal No.ABCOSAKANOS.1-60No. ofContainers or Packages60 CARTONSDescription of Goods (

17、If Dangerous Goods, See Clause 20)CARDBOARD BOXCFS-CFSGross Weight Kgs2160.00KGSMeasureme nt33.000CBMddnuFC/N:SNBU7121820s Use Only (Not Part of This B/L Contract).Total Number Of Containers and/or Packages (In Words) SAY SIXTY CARTONS ONLYDescription of Contents for ShipperFreight & ChargesRevenue

18、TonsRatePerPrepaidCollectFREIGHT PREPAIDEx Rate:Prepaid atPayable atPlace and date of IssueSHANGHAI PORTSHANGHAI,NOV 29,20071.Goods con sig ned from (Exporter full n ame and address, coun try)SHANGHAI YILONG CO. , LTD.NO.91 NANING ROADSHANGHAI ,CHINA.Refere nee No. 20070819GENERALIZED SYSTEM OF PREF

19、ERENCESCERTIFICATE OF ORIGIN(Comb ined declarati on and certificate)FORM AIssued in THE PEOPLE REPUBLIC OF CHINAII1 1 KAI M 1 ASM II BAB 1 1 1* 11 Hi *!： 1 1 11 1 “ 1 , 1 liK(Cou ntry)See Notes. Overleaf2.Goods con sig ned to (Con sig nee Full n ame, address, coun try)ABC COMPANY1-3 MACHI KU STREETO

20、SAKA , JAPAN3.Mea ns of tran sport and route (as for as known)FROM SHANGHAI PORT TO OSAKA BY SEA4. For certifying authority use only5.Item nu mber6.Marls and Numbers of Packages ABCOSAKANOS.1-607.Number and kind of packages;Description of goods60 CARTONS (SIXTY CARTONS ONLY) CARDBOARD BOX*8.Origin Criteri on (see Notes Overleaf)“ P”9.GrossWeightOr other Quan tityG.W:2160.00KGS10.NumberAnd date of in voicesINVNo.:YL71001DATED:NOV 10,200711.Certificati onIt is hereby certified that the declaration by the exporter is correct.CIQSHANGHALNOV 25,20