操作部分一、有关日期改错资料:信用证规定交货期:不晚于2008年10月30日;信用证有效期:2008年11月15日;实际装船期为:2008年10月25日;要求:根据已知资料和惯例,改正你认为错误的单据签发日期。单据名称签发日期正确的签发日期出口许可证2008年10月28日商业发票2008年10月29日装箱单2008年10月12日汇票2008年10月26日原产地证明书2008年10月26日出口商检证书2008年10月27日保险单2008年10月27日海运提单2008年10月28日出口货物报关单2008年10月26日装船通知2008年10月30日二、根据合同审核信用证1.买卖双方签订的合同如下:托普纺织品进出口公司TOPTEXTILESIMPANDEXPCORPORATION127ZhongshanRoadEastOne,ShanghaiP.R.ofChinaNo.28CA1006Date:20080306销售确认书SALESCONFIRMATIONMessrs:THOMSONTEXTILESINC.3384VINCENTST.DOWNSVIEW,ONTARIOM3J,2J4,CANADAArticleNo.CommodityandSpecificationQuantityUnitPriceAmount77111DYEDJEANFABRIC,COTTON70%POLYESTER30%112/114CMWIDTH,40MCUTLENGTHCIFTORONTOColourQuantity(M)USD/MUSDRED4,0001.566,240.00SILVER4,0001.325,280.00DKNAVY4,2001.626,804.00WINE2,8001.624,536.00DKBLUE4,8001.446,912,00BLACK4,2001.626,804.00TOTAL24,000MUSD36,576.0010%MOREORLESSBOTHINAMOUNTANDQUANTITYALLOWEDPACKING:FULLWIDTHROLLERONTUBESOF1.5INCHESINDIAMETERINCARTONSSHIPMENT:ONORBEFOREAPR.302008DELIVERY:FROMSHANGHAITOTORONTOPARTIALSHIPMENTANDTRANS-SHIPMENTALLOWED.INSURANCE:TOBEEFFECTEDBYTHESELLERCOVERINGICC(A)DATED01/01/1982FOR110%OFTHEINVOICEVALUEW/WCLAUSEINCLUDEDPAYMENT:BY100PCTIRREVOCABLEL/CAVAILABLEBYDRAFTATSIGHTTOBEOPENEDINSELLERSFAVOUR30DAYSBEFORETHEDATEOFTHESHIPMENTANDTOREMAINVALIDINCHINAFORNEGOTIATIONUNTILTHE15DAYSAFTERTHEDATEOFSHIPMENTBuyerSignatureSellerSignatureCharlesBrown李明2.进口国开来的信用证如下:ZCZCAHS302CPUA520S9203261058120RN025414394P3SHSOCICRATO1030626BKCHCNBJASH102514FM1500525CIBCCATTFXXX05905CIBBCCATTFXXX*CANADIANIMPERIALBANKOFCOMMERCE*TORONTOMT7010227SEQUENCEOFTOTAL:1/140AFORMOFDOC.CREDIT:IRREVOCABLE20DOC.CREDITNUMBER:T-01764131CDATEOFISSUE:2008032531DDATEPLACEOFEXPIRY:20080505CANADA50APPLICANT:THOMSONTEXTILESINC.3384VINCENTSTDOWNSVIEW,ONTARIOM3J.2J4CANADA59BENEFICIARY:TOPTEXTILESIMPANDEXPCOMPANY127ZHONGSHANROADEASTONESHANGHAIP.R.OFCHINA32BAMOUNTCURRENCY:USD36,576,0039APOS/NEGTOL(%):05/0541DAVAILABLEWITH/BY:AVAILABLEWITHANYBANKINCHINABYNEGOTIATION42CDRAFTSAT:30DAYSAFTERSIGHT42DDRAWEE:CIBE,TORONTOTRADEFINANCECENTRETORONTO43PPARTIALSHIPMENTS:PROHIBITED43TTRANSSHIPMENT:PROHIBITED44EPORTOFLOADING:SHANGHAI44FPORTOFDISCHARGE:TORONTO44CLATESTDATEOFSHIP:2008043045ASHIPMENTOFGOODS:DYEDJEANFABRIC,ASPERS/CNO.82CA1006CIFTORONTO46ADOCUMENTSREQUIRED:+COMMERCIALINVOICEINQUADRUPLICATE+CERTIFICATEOFORIGINFORTEXTILES+FULLSETCLEANONBOARDBILLSOFLADINGMADEOUTTOSHIPPERSORDERBLANKENDORSEDMARKEDFREIGHTPREPAIDNOTIFYAPPLICANT+INSURANCEPOLICYORCERTIFICATEISSUEDBYPEOPLESINSURANCECOMPANYOFCHINAINCORPORATINGTHEIROCEANMARINECARGOCLAUSESALLRISKSANDWARRISKSFOR110PERCENTOFCIFINVOICEVALUEWITHCLAIMSPAYABLEINCANADA+DETAILEDPACKINGLISTINTRIPLICATE47A:ADDITIONALCONDITIONS:THENUMBERANDTHEDATEOFTHISCREDITANDTHENAMEOFOURBANKMUSTBEQUOTEDONALLDRAFTSREQUIREDANADDITIONALFEEOFUSD80.00OREQUIVALENTWILLBEDEDUCTEDFROMTHEPROCEEDSPAIDUNDERANYDRAWINGWHEREDOCUMENTSPRESENTEDAREFOUNDNOTTOBEINSTRICTCONFORMITYWITHTHETERMSOFTHISCREDIT71B:DETAILSOFCHARGES:ALLBANKINGCHARGESOUTSIDECANADAAREFORTHEBENEFICIARY’SACCOUNTANDMUSTBECLAIMEDATTHETIMEOFADVISING48:PRESENTATIONPERIOD:WITHIN5DAYSAFTERTHEDATEOFISSUANCEOFTHESHIPPINGDOCUMENTSBUTWITHINTHEVALIDITYOFTHECREDIT49:CONFIRMATION:WITHOUT78:INSTRUCTIONS:UPONOURRECEIPTOFDOCUMENTSINORDERWEWILLREMITINACCORD-ANCEWITHNEGOTIATINGBANK’SINSTRUCTIONSATMATURITYMAC/OBTDE84EDLMSAM=03261058NNNN经审核信用证中的不符点如下:三、根据所给出的信用证和相关资料,按题意完成各小题信用证一:L/C样本FM:HABIBBANKLTD.,DUBAITO:BANKOFCHINA,NANJINGBRANCHFormofDoc.Credit*40A:IRREVOCABLEDoc.CreditNumber*20:LC-2008-1098DateofIssue31C:081010Expiry*31D:Date081230PlaceCHINAApplicant*50:AL-HADONTRADINGCOMPANYP.O.BOXNO.1198,DUBAIUAEBeneficiary*59:NANJINGGARMENTSIMP.ANDEXP.CO.,LTD.NO.301ZHENANTONGROADNANJINGCHINAAmount*32B:CurrencyUSDAmount40,750.00Pos./Neg.Tol.(%)39A:5/5Availablewith/by*41D:ANYBANKBYNEGOTIATIONDraftat······42C:DRAFTSAT60DAYSAFTERSIGHTFORFULLINVOICEVALUEDrawee42A:*HABIBBANKLTD.,DUBAI*TRADINGSERVICES,POX1106,*DUBAIUAEPartialShipments43P:ALLOWEDTransshipment43T:ALLOWEDPortofloading44E:NANJINGCHINAPortofdischarge44F:DUBAIUAELatestDateofShip.44C:081215Descript.ofGoods45A:MEN’SUNDERWEAR2PCSSETCFRDUBAIARTNO.3124A,U.PRICEUSD52.50/DOZ,300DOZARTNO.3125A,U.PRICEUSD50.00/DOZ,500DOZALLOTHERDETAILSASPERPROFORMAINVOICENO.HT-2578OFM/S.HALLSONTRADINGP.O.BOX2512DUBAIUAEDocumentsrequired46A:+SIGNEDCOMMERCIALINVOICEINTRIPLICATE+PACKINGANDASSORTMENTLISTINTRIPLICATESTATINGTHATTHEGOODSOFSIZES,M,L,XLAREPACKEDINTO4DOZPERONEEXPORTCARTON,EACHSIZEEACHDOZEN+MANUALLYSIGNEDCERTIFICATEOFORIGININTRIPLICATESHOWINGB/LNOTIFYPARTYASCONSIGNEEANDINDICATINGTHENAMEOFTHEMANUFACTURER+FULLSETOFCLEANONBOARDBILLSOFLADINGMADEOUTTOORDEROFSHIPPERANDBLANKENDORSEDANDMARKEDFREIGHTPREPAID,NOTIFYM/SHALLSONTRADING,P.O.BOXNO.2512DUBAIUAEANDALSOSHOWINGTHENAME,ADDRESS,TEL.NO.ORFAXNO.OFTHECARRYINGVESSEL’SAGENTATPORTOFDISCHARGE+ASEPARATECERTIFICATEFROMTHESHIPPINGCO.ORITSAGENTCERTIFYINGTHATTHECARRYINGVESSELISALLOWEDBYARABAUTHORITIESTOCALLATARABIANPORTSANDISNOTSCHEDULEDTOCALLATANYISRAELIPORTSDURINGITSTRIPTOARABIANCOUNTRIES+SHIPPINGADVICEMUSTBESENTTOTHEDUBAIINSURANCECOMPANYONFAXNO.82354322SHOWINGTHESHIPPI