Commodity&SpecificationQuantityPriceTermsUnitpriceAmountCARDHOLDERDYEDCOWLEATHERBLACKBROWN5000PCS8000PCSFOBQINGDAOUSD1.45/PCUSD1.50/PCUSD7250.00USD12000.00USD19250.00Totalamount:U.S.DOLLARSNINETEENTHOUSANDTWOHUNDREDANDFIFTYONLYCommodityandspecificationsQuantityUnitPriceAmountGIRLSGARMENTS10800PCSCIFBRUSSELSEUR5.00/PCEUR54000.001.Exporter(fullnameaddressandcountry)DEXICASUPERMARTS.A.BOULEVARDPACHECO44B-1000BRUSSELS,BELGIUMCertificateNo.CCPIT091810528CERTIFICATEOFORIGINOFTHEPEOPLE’SREPUBLICOFCHINA2.Consignee(fullnameaddressandcountry)NANJINGJINLINGTEXTILECO.,LTD.UNITA18/F,JINLINGTOWER,NO.118JINLINGROAD,NANJING,CHINA3.MeansoftransportandrouteFROMNANJINGPORT,CHINATOBRUSSELS,BELGIUMBYAIR5.Forcertifyingauthorityuseonly4.Country/regionofdestinationCHINA6.MarksandNumbersDEXICAS/CNJT0902187.Numberandkindofpackages;descriptionofgoodsLADIESGARMENTSPACKEDIN(108)TWOHUNDREDANDEIGHTCARTONSONLY.*********************************8.H.Scode62044300909.Quantity10080DOZEN10.NumberanddateofinvoicesNJT090218APR.9,200911.DeclarationbytheexporterTheundersignedherebydeclaresthattheabove12.CertificationItisherebycertifiedthatthedeclarationbythe一、根据合同内容审核信用证,指出不符之处并提出修改意见。(本题共36分)SALESCONTRACTTHESELLER:SHANDONGYIHAIIMP.&EXP.CO.,LTD.NO.YH08039DATE:DEC.1,2008NO.51JINSHUIROAD,QINGDAO,CHINASIGNEDAT:QINGDAO,CHINATHEBUYER:LINSAPUBLICIDAD,S.A.VALENCIA,195BAJOS.08011.BARCELONA,SPAINThisSalesContractismadebyandbetweentheSellersandtheBuyers,wherebythesellersagreetosellandthebuyersagreetobuytheunder-mentionedgoodsaccordingtothetermsandconditionsstipulatedbelow:Packing:1PC/POLYBAG,500PCS/CTNShippingMark:L.P.TimeofShipment:DURINGJAN.2009BYSEABARCELONANOS.1-26LoadingPortandDestination:FROMQINGDAOTOBARCELONAPartialShipmentandTransshipment:ALLOWEDInsurance:TOBEEFFECTEDBYTHEBUYER.TermsofPayment:THEBUYERSHALLOPENTHROUGHABANKACCEPTABLETOTHESELLERANIRREVOCABLESIGHTLETTEROFCREDITTOREACHTHESELLER30DAYSBEFORETHEMONTHOFSHIPMENTANDTOREMAINVALIDFORNEGOTIATIONINCHINAUNTILTHE15thDAYAFTERTHEFORESAIDTIMEOFSHIPMENT.ISSUEOFDOCUMENTARYCREDIT27:SEQUENCEOFTOTAL:1/140A:FORMOFDOC.CREDIT:IRREVOCABLE20:DOC.CREDITNUMBER:103CD13727331C:DATEOFISSUE:08121540E:APPLICABLERULES:UCPLATESTVERSION31D:DATEANDPLACEOFEXPIRY:DATE090202PLACEINSPAIN51D:APPLICANTBANK:BANCOSANTANDER,S.A.28660BOADILLADELBARCELONA,SPAIN50:APPLICANT:LINSAPUBLICIDAD,S.A.VALENCIA,195BAJOS.08011.BARCELONA,SPAIN59:BENEFICIARY:SHANDONGYIHANIMP.&EXP.CO.,LTD.NO.51JINSHUIROAD,QINGDAO,CHINA32B:AMOUNT:CURRENCYEURAMOUNT19250.0041A:AVAILABLEWITH…BYANYBANKINCHINABYNEGOTIATION42C:DRAFTSAT…30DAYSAFTERSIGHT42A:DRAWEE:LINSAPUBLICIDAD,S.A.43P:PARTIALSHIPMTS:NOTALLOWED43T:TRANSSHIPMENT:NOTALLOWED44E:PORTOFLOADING:ANYCHINESEPORT44F:PORTOFDISCHARGE:VALENCIA,SPAIN44C:LATESTDATEOFSHIPMENT:09011545A:DESCRIPTIONOFGOODSGOODSASPERS/CNO.YH08036DATEDONDEC.1,2008CARDHOLDERDYEDCOWLEATHERBLACKCOLOUR/8000PCSATUSD1.45/PCFOBQINGDAOBROWNCOLOUR/5000PCSATUSD1.50/PCFOBQINGDAOPACKING:200PCS/CTN46A:DOCUMENTSREQUIRED1.SIGNEDCOMMERCIALINVOICEIN3COPIES2.CERTIFICATEOFORIGINGSPFORMAISSUEDBYOFFICIALAUTHORITIES3.PACKINGLISTIN3COPIES4.FULLSETCLEANONBOARDBILLSOFLADINGMADEOUTTOORDERMARKEDFREIGHTPREPAIDANDNOTIFYAPPLICANT5.INSURANCEPOLICY/CERTIFICATEINDUPLICATEENDORSEDINBLANKFOR110%INVOICEVALUECOVERINGALLRISKSANDWARRISKASPERCIC.47A:ADDITIONALCONDITIONSBILLOFLADINGONLYACCEPTABLEIFISSUEDBYONEOFTHEFOLLOWINGSHIPPINGCOMPANIES:KUEHNE-NAGEL(BLUEANCHORLINE)VILTRANS(CHINA)INT’LFORWARDINGLTD.ORVILTRANSSHIPPING(HK)CO.,LTD.71B:CHARGES:ALLCHARGESARETOBEBORNBYBENEFICIARY48:PERIODFORPRESENTATION:WITHIN5DAYSAFTERTHEDATEOFSHIPMENT,BUTWITHINTHEVALIDITYOFTHISCREDIT49:CONFIRMATIONINSTRUCTION:WITHOUT经审核信用证需要修改的内容如下:Commodity&SpecificationQuantityPriceTermsUnitpriceAmountCARDHOLDERDYEDCOWLEATHERBLACKBROWN5000PCS8000PCSFOBQINGDAOUSD1.45/PCUSD1.50/PCUSD7250.00USD12000.00USD19250.00Totalamount:U.S.DOLLARSNINETEENTHOUSANDTWOHUNDREDANDFIFTYONLYCommodityandspecificationsQuantityUnitPriceAmountGIRLSGARMENTS10800PCSCIFBRUSSELSEUR5.00/PCEUR54000.001.Exporter(fullnameaddressandcountry)DEXICASUPERMARTS.A.BOULEVARDPACHECO44B-1000BRUSSELS,BELGIUMCertificateNo.CCPIT091810528CERTIFICATEOFORIGINOFTHEPEOPLE’SREPUBLICOFCHINA2.Consignee(fullnameaddressandcountry)NANJINGJINLINGTEXTILECO.,LTD.UNITA18/F,JINLINGTOWER,NO.118JINLINGROAD,NANJING,CHINA3.MeansoftransportandrouteFROMNANJINGPORT,CHINATOBRUSSELS,BELGIUMBYAIR5.Forcertifyingauthorityuseonly4.Country/regionofdestinationCHINA6.MarksandNumbersDEXICAS/CNJT0902187.Numberandkindofpackages;descriptionofgoodsLADIESGARMENTSPACKEDIN(108)TWOHUNDREDANDEIGHTCARTONSONLY.8.H.Scode62044300909.Quantity10080DOZEN10.NumberanddateofinvoicesNJT090218APR.9,2009二、根据已知资料指出下列单据中错误的地方。(本题共24分)已知资料(1):SALESCONTRACTContractNo.:NJT090218Date:FEB.18,2009Signedat:Nanjing,ChinaTheSeller:NANJINGJINLINGTEXTILECO.,LTD.Address:UNITA18/F,JINLINGTOWER,NO.118JINLINGROAD,NANJING,CHINATheBuyer:DEXICASUPERMARTS.A.Address:BOULEVARDPACHECO44,B-1000BRUSSELS,BELGIUMThisSalesContractismadebyandbetweentheSellersandtheBuyers,wherebythesellersagreetosellandbuyersagreetobuytheunder-mentionedgoodsacco