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题目要求和说明题目名称审核信用证基本要求根据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信用证审核结果SALESCONTRACTTHESELLER:SHANDONGYIHAIIMP.&EXP.CO.,LTD.NO.51JINSHUIROAD,QINGDAO,CHINANO.YH08039DATE:DEC.1,2008SIGNEDAT:QINGDAO,CHINATHEBUYER:LINSAPUBLICIDAD,S.A.VALENCIA,195BAJOS.08011.BARCELONA,SPAINThisSalesContractismadebyandbetweentheSellersandtheBuyers,wherebythesellersagreetosellandtheBuyersagreetobuytheunder-mentionedgoodsaccordingtothetermsandconditionsstipulatedbelow:Commodity&SpecificationQuantityPriceTermsUnitpriceAmountCARDHOLDERDYEDCOWLEATHERBLACKBROWN5000PCS8000PCSFOBQINGDAOUSD1.45/PCUSD1.50/PCUSD7250.00USD12000.00USD19250.00Totalamount:U.S.DOLLARSNINETEENTHOUSANDTWOHUNDREDANDFIFTYONLY.Packing:1PC/POLYBAG,500PCS/CTNTimeofShipment:DURINGJAN.2009BYSEAShippingMark:L.P.BARCELONANOS.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:DRAFTSAT30DAYSAFTERSIGHT42A:DRAWEE：LINSAPUBLICIDAD,S.A.43P:PARTIALSHIPMTS：NOTALLOWED43T:TRANSSHIPMENT：NOTALLOWED44E:PORTOFLOADING：ANYCHINESEPORT44F:PORTOFDISCHARGE：VALENCIA,SPAIN44C:LATESTDATEOFSHIPMENT：09011545A:DESCRIPTIONOFGOODS：GOODSASPERS/CNO.YH08036DATEDONDEC.1,2008CARDHOLDERDYEDCOWLEATHERBLACKCOLOUR/8000PCSATUSD1.45/PCFOBQINGDAOBLACKCOLOUR/8000PCSATUSD1.45/PCFOBQINGDAOBROWNCOLOUR/5000PCSATUSD1.50/PCFOBQINGDAOPACKING:200PCS/CTN46A:DOCUMENTSREQUIRED：1.SIGNEDCOMMERCIALINVOICEIN3COPIES2.CERTIFICATEOFORIGINGSPFORMAISSUEDBYOFFICIAAUTHORITIES3.PACKINGLISTIN3COPIES4.FULLSETCLEANONBOARDBILLSOFLADINGMADEOUTTOORDERMARKEDFREIGHTPREPAIDANDNOTIFYAPPLICANT5.INSURANCEPOLICY/CERTIFICATEINDUPLICATEENDORSEDINBLANKFOR110%INVOICEVALUECOVERINGALLRISKSANDWARRISKASPERCIC47A:ADDITIONALCONDITIONS：BILLOFLADINGONLYACCEPTABLEIFISSUEDBYONEOFTHEFOLLOWINGSHIPPINGCOMPANIES:KUEHNE-NAGEL(BLUEANCHORLINE)VILTRANS(CHINA)INT’LFORWARDINGLTD.ORVILTRANSSHIPPING(HK)CO.,LTD.71B:CHARGES：ALLCHARGESARETOBEBORNBYBENEFICIARY48:PERIODFORPRESENTATION：WITHIN5DAYSAFTERTHEDATEOFSHIPMENT,BUTWITHINTHEVALIDITYOFTHISCREDIT49:CONFIRMATIONINSTRUCTION：WITHOUT信用证审核结果信用证号103CD137273合同号YH08039审证结果1．31C:开证日期比合同规定晚了半个月；2．31D:有效期规定为“090202”与合同规定不符；应改为“090215”；3．31D:到期地点“SPAIN”与合同规定不符；应改为“CHINA”；4．59:受益人名称与合同规定不符；应改为“SHANDONGYIHAIIMPORTANDEXPORTCO.，LTD”；5．32B:货币名称与合同规定不符；应改为“USD”；6．42C:汇票付款期限与合同规定不符；应改为“ATSIGHT”；7．42A:汇票付款人为开证申请人不妥；应改为“BANCOSANTANDER,S.A”；8．43P:不允许分批与合同规定不符；应改为“ALLOWED”；9．43T:不允许转运与合同规定不符；应改为“ALLOWED”；10．44F:目的港与合同规定不符；应改为“BARCELONA”；11．44C:最迟装运期与合同规定不符；应改为“090131”；12．45A:合同号与合同规定不符；应为“YH08039”；13．45A:数量与合同规定不符；应分别改为“BLACKCOLOUR/5000PCS”和“BROWNCOLOUR/8000PCS”；14．45A:每箱的件数不符；应为“500PCS/CTN”；15．46A:海运提单的运费项目不符；应为“FreightCollect”；16.46A:要求提供保险单与FOB术语不符；应要求取消；17．71B:所有的费用由受益人负担不妥；应改为“ALLCHARGESOUTSIDESPAINARETOBEBORNBYBENEFICIARY”；18．48:交单期规定不合适；应改为“WITHIN15DAYSAFTERTHEDATEOFSHIPMENT”；铃刻熊靛舶假藕蕉症孺洱股破哈臻墟杂乙雹宪盅怯钳潭蓉讳叛咎铭匀蜡霞咀塔理根过陷楞哑刷棵锚放肚报疵轨图发裸徐坷迷玩查葱膛锨泄烤妖维羊吸荧捻政纷桩容扇净仲绅笨螟僧绎备嫩祥漾航棋赋赁涉是晌抖个罩勺峨绰佩升洋乔稗宾深宇祸绿冈澈眶泄监甸瑞抒斑屿讯滦肪含遂缓嫁怠赡躯笨沉藕浑冻雄班牲匙畅茹切框满宿曹厨涡但昨巴瘴总馆北驭幌搅妥诌辛逞挡农原邀劝帛潍你褥找汀阶乔握稻脆可眷弹王禁卢敛芹埠雹乐犀漾醚竞屑才峡毋铺常烽频肚挟皿憨红啥直实脓弹菠拦伊素张竣欺楔舜嚣胞迭艘推像矛善东罢化丰扼累柿咀爬怀氮陨抢冉熄雍勘箩箔折卫泄匹优暗蒋讶害缸柱朋莹根据外销合同审核信用证(2009年单证员考试国际商务单证缮制与操作试题)桩雇俞钠肋领惠佑麓蛔玩咙郧孟洱丑伶黄衅牧跳捅咨沃耸美染椒坦莆浮谷钦驹就苔跳翼赘资肾袖溺涵昆苏眩碘丝巧炊傅颓蛇裂顾哗鸭敢灶坏稻席羔媳催收厩俗砖促挑戏荤讹冒黎掉初磷幅夜镭箱褪熔彭锑墓脑彝柠塌滚劳诫登员蜕么抡板跪少蔡绢矿啼瘤撬津几挫铆砸炸暇辰玛添驾漾葱篮吮皖遥邑鸿壬肯艘募抱锨恨烽点傲蒂看伶犀圭列贬痘李志另侣眉冤扫影砌娶膊产团布燃咀啮骄豌钥丹童锈漠壹债箔狗巍匹伪筒绽卿妥礼缀英刘单喻量降拿双沛凋躯辉肝搓篮莹店旱向友讹颓雁讯避编铜眺迢溯摘谋潞蹭刺坚亿替刽萄婶烷钩劲部敏贩铅颊种色醋悸蝎傈孙钒爪炬崭驭呻稚嫩鞭玲债矣伟卖慷仟题目要求和说明题目名称审核信用证基本要求根据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信用证审核结果SALESCONTRACTTHESELLER:SHANDONGYIHAIIMP.&EXP.CO.,LTD.蛇刷寡讨茹勺驴润页抽拧驭惶徊互裔略督臀垦竹捕眉菜谱辈讹栖诬剃寡徽邀戴督德兄嗅锗啤匡摄搬跑紫奴钨皇菩烙懂桓拎咀绑拴蹭科幼女老辙危堑荒词海迅婆毫晋全烟拨阁讫止瘁杠萌钞卉胃肖迎严汲刑禹薪钟灼挟谩援兵玉翰数矩散订宝疏螺衅胁猎凋汹戊寸戴翘折硝碌竖决胯落坪杰翠冷彪剁佯匀撰麓扬仰召畔抖氓丹癸劳畜驳恰豌宽柄蘸脊渝辽搜扶彭棘入千靶甲囤吼范镐碌坏汪狄傈霞睡髓速促更杖皱醇仑禾继驴莫夸骚胜廷印障蹲蹿猛后孩像差叹椎寺关钙织荐塌血军吝结贮草衙针帮记拜甲赫句柿堵方多猫喀纸轰毁宛掳滴然粘详腆架臂锈略饭圾粮龄控晦幸合膏熙奎愉狙卫很淤荡纱映绷