一、根据下述合同内容审核信用证,并指出不符之处(36分)

1、一、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-380皿 信用证是 JH-395WW JH-386W5、单价不符（合同是USD3.60/DOZ PAIR CFR CHITTAGONG USD4.2

2、0/DOZ PAIRCFRCHITTAGON信用证是 HKD3.60 PERDOZENCIF CHITTAGONG 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 Cartons,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 : MAY2, 2008 ）9、装运港不符（合同是

3、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 ALLOWED TRANSSHIPMENT: NOT ALLOWS ED11、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 DRAFT8T 60 DAYSSIGHT）二、根据买方订单及相关资

4、料缮制形式发票（24分）Issuer: (1)SHANGHAI LUCKY SAFETY SCREENS CO., LTDUNIT C 2/F JINGMAO TOWER SHANGHAI ,CHINAPROFORMA INVOICETo: (2)RAM PLASTICS201, HAUZ RANI, MALVIYA NAGAR,NEW DELHI 110017.INDIANo.(3)LU80518Date: (4)May 18, 2008Transport details: (5)From Shanghai China to Nhava Sheva India by seaS/C No.(6

5、) LU0805Terms of payment: (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 transparentnormal ribbed 10 rolls200mm x 3mm x 50m transparentnormal 20 rolls300mm x 3mm x50

6、m transparent normal 30 rolls300mm 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

7、, NO.4 Zhongshan road, Shanghai ,P.R.CHINA SWIFT 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)信用证号Drawn under

8、 industrial bank of Japan,ltd.,head office nan ! aria uata 日期号码Dated Oct.15,2007汇票金额NO. YL71001 Exchange for USD12630.00L/C NO. LC196107800按.息.付款Payable with interest-. per annum上海Shanghai DEC.05,2007 见票 日后（本汇票之正本未付）付交At *sight of this FIRST of Exchange (Second of Exchange being unpaid)Pay to the or

9、der of BANK OF CHINA,SHANGHAI BRANCH金额the sum of SAY US DOLLARS TWELVE THOUSAND SIX HUNDRED AND THIRTY ONLY此致To： INDUSTRIAL BANK OF JAPAN,HEAD OFFICESHANGHAI YILONG CO. , LTD.XXXIssuer: SHANGHAI YILONG CO. , LTD.NO.91 NANING ROAD SHANGHAI ,CHINACOMMERCIAL INVOICETo: ABC COMPANY1-3 MACHI KU STREETOSA

10、KA , JAPANNo. YL71001Date: NOV.10,2007Transport 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-2561550PCSYL-2861450PCSCIF OSAK

11、AUSD4.50/PCUSD3.90/PCUSD 6975.00USD 5655.00USD 12,630.00SHANGHAI YILONGCO., LTD.Shipper Insert Name, Address and PhoneSHANGHAI YILONG CO. , LTD.NO.91 NANING ROAD SHANGHAI ,CHINA.Consignee Insert Name, Address and PhoneTO ORDERNotify Party Insert Name, Address and Phone (It is agreed that no responsi

12、bility shall attach to the Carrier or his agents for failure to notify)B/L No. TH14HK07596一中远集装箱运输有限公(V司COSCO CONTAINER LINESPort-to-Port or Combined TransportABC COMPANY1-3 MACHI KU STREET OSAKA , JAPANCombined Transport *Pre-carriage byCombined Transport *Place of ReceiptOcean Vessel Voy. No.Port

13、of LoadingKAOHSIUNG V.0707sSHANGHAI PORT.Port of DischargeCombined Transport *OSAKAPlace of DeliveryBILL OF LADINGRECEIVED In external apparent good order and condition except as otherwise noted. The total number of packages or units stuffed in the container, the description of the goods and the wei

14、ghts shown in this Bill of Loading are furnished by the Merchants, and which the carrier has no reasonable means of checking and is not a part of this Bill of Loading contract. The carrier has issued the number of Bills of Lading stated below, all of this tenor and date, one of the original Bills of

15、 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 conditions of this Bill of Lading as if each had personally signed this Bill of Lading.SEE clause 4

16、 on the back of this Bill of Lading (Terms continued on the back hereof, please read carefully)*Applicable Only When Document Used as a Combined Transport Bill of Lading.b d hs n n F a F e a M u c PMarks & Nos.Container / Seal No.ABCOSAKANOS.1-60C/N:SNBU7121820No. ofContainers or Packages60 CART

17、ONSDescription of Goods (If Dangerous Goods, See Clause 20)CARDBOARD BOXCFS-CFSGross Weight Kgs2160.00KGSMeasurement33.000CBMDescription of Contents for Shipper' s Use Only (Not Part of This B/L Contract).Total Number Of Containers and/or Packages (In Words) SAY SIXTY CARTONS ONLYFreight & C

18、harges Revenue Tons Rate PerPrepaidCollectFREIGHT PREPAIDEx Rate:Prepaid atPayable atSHANGHAI PORTPlace and date of IssueSHANGHAI,NOV 29,2007Total PrepaidNo. of Original B(s)/LTHREESigned for the Carrier: COSCO CONTAINER LINESLADEN ON BOARD THE VESSELKAOHSIUNG V.0707sDATE： NOV29,2007BYCOSCO CONTAINE

19、R LINESCNS01 01088951.Goods consigned from (Exporter 's full name and address, country)SHANGHAI YILONG CO. , LTD.NO.91 NANING ROADSHANGHAI ,CHINA.Reference No. 20070819GENERALIZED SYSTEM OF PREFERENCESCERTIFICATE OF ORIGIN(Combined declaration and certificate)FORM AIssued in THE PEOPLE 'S RE

20、PUBLIC OF CHINA a B .£ 一 “ a > a & a b . .三一谷 aBBaw, >>& . w d n 一, m(Country)See Notes. Overleaf2.Goods consigned to (Consignee's Full name, address, country)ABC COMPANY1-3 MACHI KU STREETOSAKA , JAPAN3.Means of transport and route (as for as known)FROM SHANGHAI PORT TO OSAKA BY SEA4. For certifying authority use only5.Itemnumber6.Marls and Numbers of Packages ABC OSAKA NOS.1-607.Number and kind of packages;Description of goods60 CARTONS (SIXTY CARTONSONLY) CARDBOARD BOX*8.Origin Criterion (see Notes Overleaf) “P”