根据合同内容审核信用证(单证员考试国际商务单证缮制与操作试题)

题目要求和说明题目名称信用证审核（2010单证员考试真题）基本要求根据下述合同内容审核信用证，指出不符之处，并提出修改意见。下载模板单据审核结果相关说明根据合同内容审核信用证，指出不符之处，并提出修改意见。合同：SALESCONTRACTTHESELLER:SHANGHAIWILLTRADING.CO.,LTD.JIANGNINGROADNO.WILL09068DATE:,2009SIGNEDAT:SHANGHAITHEBUYER:NUBONNETERIEDEGROOTE.AUTOSTRADEWEG69090MEUEBELGIUMThisSalesContractismadebyandbetweentheSellersandtheBuyers,wherebythesellersagreetosellandtheBuyersagreetobuytheunder-mentionedgoodsaccordingtothetermsandconditionsstipulatedbelow:CommoditySpecificationQuantityPriceTermsUnitpriceAmountWORKSHORTTROUSERS-100PCTCOTTONTWILLASPERORDERD0900326,WORKSHORTTROUSERS-100PCTCOTTONTWILLASPERORDERD09003273000PCS5000PCSCIFANTWERPPCPCUSD31USD60USDTotalamount:NINETYONETHOUSANDFIVEHUNDREDANDFIFTYONLYPacking:INCARTONSOF50PCSEACHTimeofShipment:DURINGAUG.2009BYSEAShippingMark:ATSELLER’SOPTIONLoaDingPortandDestination:FROMSHANGHAI,CHINATOANTWERP,PartialShipmentandTransshipment:AREALLOWEDInsurance:TOBEEFFECTEDBYTHESELLERFOR110PCTOFINVOICEVALUEAGAINSTALLRISKSANDWARRISKASPERCICOFTHEPICCDATED01/01/1981.TermsofPayment:THEBUYERSHALLOPENTHROUGHABANKACCEPTABLETOTHESELLERANIRREVOCABLESIGHTLETTEROFCREDITTOREACHTHESELLER30DAYSBEFORETHEMONTHOFSHIPMENTANDTOREMAINVALIDFORNEGOTIATIONINCHINAUNTILTHE15thDAYAFTERTHEFORESAIDTIMEOFSHIPMENT.SELLER BUYERSHANGHAIWILLTRADINGCO.,LTD NUBONNETERIEDEGROOTE张 平 LJSKOUT信用证ISSUEOFDOCUMENTARYCREDIT27:SEQUENCEOFTOTAL：1/140A:FORMOF：IRREVOCABLE20:NUMBER：132CD637273031C:DATEOFISSUE：09071540E:APPLICABLERULES：UCPLATESTVERSION31D:DATEANDPLACEOFEXPIRY：DATE090910PLACEINBELGIUM51D:APPLICANTBANK:INGBELGIUMNV/SV(FORMERLYBANKBRUSSELSLAMBERTSA),GENT50:APPLICANT：NUBONNETERIEDEGROOTEAUTOSTRADEWEG69090MELLEBELGIUM59:BENEFICIARY：SHANGHAIWILLIMPORTANDEXPORTCO.,LTDJIANGNINGROAD32B:AMOUNT：CURRENCYUSDAMOUNT1941A:AVAILABLEWITH…BYBYANYBANKINCHINABYNEGOTIATION42C:DRAFTSAT30DAYSAFTERSIGHT42A:DRAWEE：NUBONNETERIEDEGROOTE.43P:PARTIALSHIPMTS：NOTALLOWED43T:TRANSSHIPMENT：ALLOWED44E:PORTOFLOADING：ANYCHINESE44F:PORTOFDISCHARGE：ANTWERP44C:LATESTDATEOFSHIPMENT：09081545A:DESCRIPTIONOFGOODS：+3000PCSSHORTTROUSERS–100PCTCOTTONTWILLATPCASPERORDERD0900326ANDSALESCONTRACTNUMBERWILL09068.+5000PCSSHORTTROUSERS–100PCTCOTTONTWILLATPCASPERORDERD0900327ANDSALESCONTRACTNUMBERWILL09069.SALESCONDITIONS:CFRANTWERPPACKING:50PCS/CTN46A:DOCUMENTSREQUIRED：1.SIGNEDCOMMERCIALINVOICESIN4ORGINALAND4COPIES2.FULLSETOFCLEANONBOARDOCEANBILLSOFLADING,MADEOUTTOORDER,BLANKENDORSED,MARKEDFREIGHTCOLLECTNOTIFYTHEAPPLICANT3.CERTIFICATEOFORIGIN.4.PACKINGLISTINQUADRUPLICATESTATINGCONTENTSOFEACHPACKAGESEPARARTELY.5.INSURANCEPOLICY/CERTIFICATEISSUEDINDUPLICATEINNEGOTIABLEFORM,COVERINGALLRISKS,FROMWAREHOUSETOWAREHOUSEFOR120PCTOFINVOICEVALUE.INSURANCEPOLICY/CERTIFICATEMUSTCLEARLYSTATEINTHEBODYCLAIMS,IFANY,AREPAYABLEINBELGIUMIRRESPECTIVEOFPERCENTAGE47A:ADDITIONALCONDITIONS：1/ALLDOCUMENTSPRESENTEDUNDERTHISLCMUSTBEISSUEDINENGLISH.7/INCASETHEDOCUMENTSCONTAINDISCREPANCIES,WERESERVETHERIGHTTOCHARGEDISCREPANCYFEESAMOUNTINGTOEUR75OREQUIVALENT.71B:CHARGES：ALLCHARGESARETOBEBORNBYBENEFICIARY48:PERIODFORPRESENTATION：WITHIN5DAYSAFTERTHEDATEOFSHIPMENT,BUTWITHINTHEVALIDITYOFTHISCREDIT49:CONFIRMATIONINSTRUCTION：WITHOUT单据审核结果1.31C开证日期不符，根据合同，开证日期应为090702之前；2．31D有效期不符，根据合同，有效期应为090915；3．31D到期地点不符，根据合同，到期地点应在中国；4．59受益人名称不符，受益人名称应为“SHANGHAIWILLTADINGCO.,LTD.”；5．32B信用证金额不符,根据合同，信用证金额应为；6．42C汇票付款期限不符,汇票付款期限应为“ATSIGHT”；7．42A汇票受票人有误,汇票受票人应为开证行（INGBELGIUMNV/SV(FORMERLYBANKBRUSSELSLAMBERTSA),GENT）或付款行，不应是开证申请人；8．43P应为允许分批装运；9．44E装运港不符，装运港应为“SHANGHAI”;10.44C最迟装运期不符,最迟装运期应为090831；11．45A品名不符，品名应为“WORKSHORTTROUSERS”;12.45A单价币别不符,单价币别应为“USD”，不应为“EUR”；13．45A贸易术语不符，贸易术语应为“CIF”，不应为“CFR”;14.45A合同号有误，应为WILL09068;15．46A提单运费项目应注明“FREIGHTPREPAID”,不应为“FREIGHTCOLL