一、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。
（36分）
SALESCONTRACT
THESELLER:NO.WILL09068
SHANGHAIWILLTRADING.CO.,LTD.DATE:JUNE.1,2009
NO.25JIANGNINGROAD,SHANGHAI,CHINASIGNEDAT:SHANGHAI,CHINA
THEBUYER:
NUBONNETERIEDEGROOTE
AUTOSTRADEWEG69090MEUEBELGIUM
ThisSalesContractismadebyandbetweentheSellersandtheBuyers,wherebythesellers
agreetosellandthebuyersagreetobuytheunder-mentionedgoodsaccordingtothetermsand
conditionsstipulatedbelow:
PriceTerms
Commodity&Specification
QuantityUnitpriceAmount
WORKSHORTTROUSERS-100PCT
COTTONTWILLASPERORDER
D0900326,
WORKSHORTTROUSERS-100PCT
COTTONTWILLASPERORDER
D0900327,
3000PCS
5000PCS
CIFANTWERP
USD10.50/PC
USD12.00/PC
USD31500.00
USD60000.00
TOTAL:8000PCSUSD91500.00
Totalamount:U.S.DOLLARSNINETYONETHOUSANDFIVEHUNDREDANDFIFTYONLY
Packing:INCARTONSOF50PCSEACHShippingMark:ATSELLER’SOPTION
TimeofShipment:DURINGAUG.2009BYSEA
LoadingPortandDestination:FROMSHANGHAI,CHINATOANTWERP,BELGIUM
PartialShipmentandTransshipment:AREALLOWED
Insurance:TOBEEFFECTEDBYTHESELLERFOR110PCTOFINVOICEVALUE
AGAINSTALLRISKSANDWARRISKASPERCICOFTHEPICCDATED
01/01/1981.TermsofPayment:THEBUYERSHALLOPENTHROUGHABANKACCEPTABLETOTHE
SELLERANIRREVOCABLESIGHTLETTEROFCREDITTOREACH
THESELLER30DAYSBEFORETHEMONTHOFSHIPMENTANDTO
REMAINVALIDFORNEGOTIATIONINCHINAUNTILTHE15th
DAY
AFTERTHEFORESAIDTIMEOFSHIPMENT.
SELLERBUYER
SHANGHAIWILLTRADINGCO.,LTDNUBONNETERIEDEGROOTE
张平LJSKOUT
ISSUEOFDOCUMENTARYCREDIT
27:SEQUENCEOFTOTAL：1/1
40A:FORMOFDOC.CREDIT：IRREVOCABLE
20:DOC.CREDITNUMBER：132CD6372730
31C:DATEOFISSUE：090715
40E:APPLICABLERULES：UCPLATESTVERSION
31D:DATEANDPLACEOFEXPIRY：DATE090910PLACEINBELGIUM
51D:APPLICANTBANK：INGBELGIUMNV/SV(FORMERLYBANK
BRUSSELSLAMBERTSA),GENT
50:APPLICANT：NUBONNETERIEDEGROOTE
AUTOSTRADEWEG6
9090MELLEBELGIUM
59:BENEFICIARY：SHANGHAIWILLIMPORTANDEXPORTCO.,LTD
NO.25JIANGNINGROAD,SHANGHAI,CHINA
32B:AMOUNT：CURRENCYUSDAMOUNT19500.00
41A:AVAILABLEWITH…BYANYBANKINCHINABYNEGOTIATION
42C:DRAFTSAT…30DAYSAFTERSIGHT
42A:DRAWEE：NUBONNETERIEDEGROOTE
43P:PARTIALSHIPMTS：NOTALLOWED
43T:TRANSSHIPMENT：ALLOWED
44E:PORTOFLOADING：ANYCHINESEPORT
44F:PORTOFDISCHARGE：ANTWERP,BELGIUM
44C:LATESTDATEOFSHIPMENT：090815
45A:DESCRIPTIONOFGOODS
+3000PCSSHORTTROUSERS-100PCTCOTTONTWILLATEUR10.50/PCASPER
ORDERD0900326ANDSALESCONTRACTNUMBERWILL09068.
+5000PCSSHORTTROUSERS-100PCTCOTTONTWILLATEUR12.00/PCASPER
ORDERD0900327ANDSALESCONTRACTNUMBERWILL09069.
SALESCONDITIONS:CFRANTWERPPACKING:50PCS/CTN
46A:DOCUMENTSREQUIRED
1.SIGNEDCOMMERCIALINVOICESIN4ORGINALAND4COPIES
2.FULLSETOFCLEANONBOARDOCEANBILLSOFLADING,MADEOUTTO
ORDER,BLANKENDORSED,MARKEDFREIGHTCOLLECTNOTIFYTHE
APPLICANT
4.CERTIFICATEOFORIGIN.
3.PACKINGLISTINQUADRUPLICATESTATINGCONTENTSOFEACHPACKAGE
SEPARARTELY.
4.INSURANCEPOLICY/CERTIFICATEISSUEDINDUPLICATEINNEGOTIABLE
FORM,COVERINGALLRISKS,FROMWAREHOUSETOWAREHOUSEFOR
120PCTOFINVOICEVALUE.INSURANCEPOLICY/CERTIFICATEMUST
CLEARLYSTATEINTHEBODYCLAIMS,IFANY,AREPAYABLEINBELGIUM
IRRESPECTIVEOFPERCENTAGE
47A:ADDITIONALCODITIONS
1/ALLDOCUMENTSPRESENTEDUNDERTHISLCMUSTBEISSUEDINENGLISH.
7/INCASETHEDOCUMENTSCONTAINDISCREPANCIES,WERESERVETHE
RIGHTTOCHARGEDISCREPANCYFEESAMOUNTINGTOEUR75OR
EQUIVALENT.
71B:CHARGES：ALLCHARGESARETOBEBORNBYBENEFICIARY
48:PERIODFORPRESENTATION：WITHIN5DAYSAFTERTHEDATEOFSHIPMENT,
BUTWITHINTHEVALIDITYOFTHISCREDIT
49:CONFIRMATIONINSTRUCTION：WITHOUT
经审核信用证后存在的问题如下：
二、根据所给资料审核并修改已填制错误的汇票、提单、保险单（34分）
资料：
BENEFICIARY:ABCLEATHERGOODSCO.,LTD.
123HUANGHEROAD,TIANJINCHINA
APPLICANT:XYZTRADINGCOMPANY
456SPAGNOLIROAD,NEWYORK11747USA
……
DRAFTSTOBEDRAWNAT30DAYSAFTERSIGHTONISSUINGBANK
FOR90%OFINVOICEVALUE.
……
YOUAREAUTHORIZEDTODRAWNONROYALBANKOFNEWYORK
FORDOCUMENTARYIRREVOCABLECREDITNO.98765DATED
APR.15,2009.EXPRITYDATEMAY31,2009FORNEGOTIATION
BENEFICIARY.
AVAILABLEWITHANYBANKINCHINABYNEGOTIATION
……
FULLSETOFCLEANONBOARDOCEANBILLSOFLADING,MADEOUT
TOORDER,BLANKENDORSEDANDMARKEDFREIGHTPREPAID
NOTIFYAPPLICANT.
……
INSURANCEPOLICY/CERTIFICATEINDUPLICATEFOR110PCTOF
INVOICEVALUECOVERINGALLRISKSANDWARRISKOFTHEPICC
DATED01/01/1981
……
GOODS:5,000PCSOFLEATHERBAGSPACKEDIN10PCS/CARTON
……
合同号：ABC234
信用证号：DT905012
发票号：1234567
发票日期：2009年5月5日
发票金额：USD108000CIFNEWYORK
装运港：TIANJINCHINA
目的港：NEWYORKUSA
装船日期：2009年5月15日
开船日期：2009年5月15日
发票签发人：ABCLEATHERGOODSCO.,LTD.
ALICE
G.W:2408KGSN.W:2326KGS
MEASUREMENT:21.70CBM
NOOFPACKAGES:500CARTONS
船名、航次号：SUNV.126
提单号码：CNS010108895
集装箱号/封号：YMU259654/56789
运输标记：XYZ
1234567
NEWYORK
NOS.1-500
保险单号码：HMOP09319089
BILLOFEXCHANGE
凭信用证号
Drawnunder:XYZTRADINGCOMPANYL/CN0.89765
日期
Dated:May15,2009
号码汇票金额中国天津
No.123456ExchangeforUSD108,000.00Shanghai，ChinaDate:June1,2009
见票日后（本汇票之副本未付）付交
At******sightofthisFIRSTofExchange(SecondofExchangebeingunpaid)
paytotheorderofBANKOFCHINA，，，，TIANJINBRANCH
金额
thesumofUSDOLLARSONEHUNDREDANDEIGHTTHOUSANDONLY
此致此致此致此致
To:XYZTRADINGCOMPANYABCLEATHERGOODSCO.,
ALICE
ShipperInsertName,AddressandPhone
B/LNo.CNS010108895
ABCLEATHERGOODSCO.,LTD.
123HUANGHEROAD,TIANJINCHINA
ConsigneeInsertName,AddressandPhone
XYZTRADINGCOMPANY
456SPAGNOLIROAD,NEWYORK
11747USA
NotifyPartyInsertName,AddressandPhone
XYZTRADINGCOMPANY
456SPAGNOLIROAD,NEWYORK
11747USA
OceanVesselVoy.No.PortofLoading
中远集装箱运输有限公司
COSCOCONTAINERLINES
TLX:33057COSCOCN
FAX:+86(021)65458984
ORIGINAL
SUNV.126SHANGHAI
PortofDischargePortofDestination
LONGBEACH
Port-to-Port
BILLOFLADING
Shippedonboardandconditionexceptasother-……
Marks&Nos.
Container/SealNo.
No.of
Containers
orPackages
DescriptionofGoodsGrossWeightKgsMeasurement
XYZ
1234567
LONGBEACH
NOS.1-500
YMU259654/56789
5,000PCS
LEATHERGOODS
FREIGHTPREPAID
2400KGS
20.70CBM
DescriptionofContentsforShipper’sUseOnly(NotpartofThisB/LContract)
TotalNumberofcontainersand/orpackages(inwords)SAYFIVETHOUSANDPCSONLY
Ex.Rate:PrepaidatPayableatPlaceanddateofissue
LONGBEACHTIANJINMAY..30,2009
TotalPrepaidNo.ofOriginalB(s)/LSignedfortheCarrier
THREE(3)
COSCOCONTAINERLINES
+++
LADENONBOARDTHEVESSEL
DATE:MAY.30,2009BY:COSCOCONTAINERLINES
+++
货物运输保险单货物运输保险单货物运输保险单货物运输保险单
CARGOTRANSPORTATIONINSURANCEPOLICY
总公司设于北京一九四九年创立
HeadOfficeBeijingEstablishedin1949
发票号（INVOICENO.）123456保单号次
合同号(CONTRACTNO.)ABC234POLICYNO.HMOP09319089
信用证号(L/CNO.)DT905012
被保险人(INSURED)XYZTRADINGCOMPANY
中国人民财产保险保险有限公司（以下简称本公司）根据被保险人的要求，由被保险人向本公司缴付约定的保险费，按照本保险单承保险别和背面所载条款与下列特款承保下
述货物运输保险，特立本保险单。
THISPOLICYOFINSURANCEWITNESSESTHATPICCPROPERTYANDCASUALTYCOMPANYLIMITED（HEREINAFTERCALLED“THECOMPANY”）ATREQUESTOFTHEINSUREDANDIN
CONSIDERATIONOFTHEAGREEDPREMIUMPAIDTOTHECOMPANYBYTHEINSURED，UNDERTAKESTOINSURANCE.THEUNDERMENTIONEDGOODSINTRANSPORTATIONSUBJECTTOTHE
CONDITIONSOFTHISPOLICYASPERTHECLAUSESPRINTEDOVERLANDOTHERSPECIALCLAUSESATTACHEDHEREON.
标记
MARKS&NOS.
包装及数量
QUANTITY
保险货物项目
DESCRITIONOFGOODS
保险金额
AMOUNTINSURED
XYZ
1234567
TIANJIN
NOS.1-500
5,000PCS
LEATHERGOODS
USD108,000.00
总保险金额TOTALAMOUNTINSURED::::USDOLLARSONEHUNDREDANDEIGHTTHOUSANDONLY
保费：启运日期：装载运输工具：
PREMIUM:ASARRANGEDDATEOFCOMMENCEMENTMAY.30,2009PERCONVEYANCE:“SUN”V.126
自经至
FROMTIANJINVIA***TOLONGBEACH
承保险别：
CONDITIONS
COVERINGALLRISKSASPERCICOFTHEPICCCDATED01/01/1981.
所保货物，如发生保险单项下可能引起索赔的损失或损坏，应立即通知本公司代理人查勘。如有索赔，应向本公司提交保单正本（本保险单共有份正本）及有关文件。如
一份正本已用于索赔，其余正本自动失效。
INTHEEVENTOFLOSSORDAMAGEWHICHMAYRESULTINACLAIMUNDERTHISPOLICY，INNEDIATENOTICEMUSTBEGIVERTOTHECOMPANY’SAGENTASMENTIONEDHEREUNDER
CLAIMS,IFANYONEOFTHEORIGINALPOLICYWHICHHASBEENISSUEDINORIGINALTOGETHERWITHTHERELEVENTDOCUMENTSSHALLBESURRENDEREDTOTHECOMPANY.IF
ONEOFTHEORIGINALPOLICYHASBEENACCOMPLISHED.THEOTHERSTOBEVOID.
中国人民财产保险股份有限公司上海市分公司
赔款偿付地点PICCPPICCPPICCPPICCPropertyandCasualtyCompanyLimited,ropertyandCasualtyCompanyLimited,ropertyandCasualtyCompanyLimited,ropertyandCasualtyCompanyLimited,ShanghaiShanghaiShanghaiShanghai
CLAIMPAYABLEAT/INTIANJININUSD
出单日期XXX
ISSUINGDATEMAY16,2009GENERALMANAGERGENERALMANAGERGENERALMANAGERGENERALMANAGER
三、根据已知资料缮制商业发票、装箱单、装船通知
（30分）
1.信用证资料
ISSUEOFDOCUMENTARYCREDIT
27:SEQUENCEOFTOTAL：1/1
40A:FORMOFDOC.CREDIT：IRREVOCABLE
20:DOC.CREDITNUMBER：KLMU1234
31C:DATEOFISSUE：090728
40E:APPLICABLERULES：UCPLATESTVERSION
31D:DATEANDPLACEOFEXPIRY：DATE090915PLACECHINA
51D:APPLICANTBANK：NATIONALCOMMERCIALBANK,JEDDAH
50:APPLICANT：ALOSMNYINTERNATIONALTRADECO.
177ALHRAMSTREETSECONDFLOOR-G102AEGYPT12111
59:BENEFICIARY：ABCCOMPANY,SHANGHAI
NO.11CHANGCHUNROAD,SHANGHAI,CHINA
32B:AMOUNT：CURRENCYUSDAMOUNT28820.00
41A:AVAILABLEWITH…BYANYBANKINCHINABYNEGOTIATION
42C:DRAFTSATSIGHTFORFULLINVOICEVALUE
42A:DRAWEE：ISSUINGBANK
43P:PARTIALSHIPMT：NOTALLOWED
43T:TRANSSHIPMENT：NOTALLOWED
44E:PORTOFLOADING：SHANGHAI,CHINA
44F:PORTOFDISCHARGE：SAID,EGYPT
44C:LATESTDATEOFSHIPMENT：090830
45A:DESCRIPTIONOFGOODS
ABT48000CANSOFMEILINGBRANDCANNEDORANGEJAM,PACKED
INSEAWORTHYCARTONS.250GRAMPERCAN,12CANSINACARTON
UNITPRICE:USD6.55/CTNCFRJEDDAHCOUNTRYOFORIGIN:P.R.CHINA
46A:DOCUMENTSREQUIRED
1.COMMERCIALINVOICEIN3COPIESDATEDTHESAMEDATEASTHATOFL/C
ISSUANCEDATEINDICATINGCOUNTRYOFORIGINOFTHEGOODSANDCERTIFIED
TOBETRUEANDCORRECT,INDICATINGCONTRACTNO.SUM356/09ANDL/CNO.
2.NEUTRALPACKINGLISTINDICATINGQUANTITY,N.W.ANDG.W.OFEACH
PACKAGE,TTLQUANTITY,N.W.ANDG.W.,ANDPACKINGCONDITIONSAS
REQUIREDBYL/C.
3.BENEFICIARY’SCERTIFIEDCOPYOFSHIPPINGADVICETOTHEAPPLICANT
ADVISINGMERCHANDISE,SHIPMENTDATE,GROSSINVOICEVALUE,NAMEANDVOYAGEOFVESSEL,CARRIER’SNAME,PORTOFLOADINGANDPORTOF
DISCHARGEIMMEDIATELYONTHEDATEOFSHIPMENT.
47A:ADDITIONALCODITIONS
1.ALLDOCUMENTSMUSTINDICATESHIPPINGMARKS.
2.ALLDOCUMENTSMUSTBEMADEOUTINTHENAMEOFTHEAPPLICANT
UNLESSOTHERWISESTIPULATEDBYTHEL/C.
71B:CHARGES：ALLCHARGESANDCOMMISSIONSOUTSIDEEGYPTAREFOR
ACCOUNTOFBENEFICIARY
48:PERIODFORPRESENTATION：WITHIN15DAYSAFTERTHEDATEOFSHIPMENT,
BUTWITHINTHEVALIDITYOFTHISCREDIT
49:CONFIRMATIONINSTRUCTION：WITHOUT
2.附加资料：
SHIPPINGMARK:A.I.T.C.
SUM356/09
SAID
C/NO.1-UP
发票号码：123QWE
装箱单日期：2009.8.19
提单号：COSU299120029
受益人授权签字人：洪河
供货商出仓单显示：52800CANSOFMEILINGBRANDCANNEDORANGEJAM
N.W.3KG/CARTON
G.W.4KG/CARTON
MEAS.20×30×40CM/CARTON
船名：MOONRIVERV.987
装船日期：2009.8.30.
ABCCOMPANY,SHANGHAI
NO.11CHANGCHUNROAD,SHANGHAI,CHINA
COMMERCIALINVOICE
TO：INVOICENO.___________
DATE:_________________
S/CNO.________________
L/CNO._______________
FROM_____________VIA______________TO_______________BY_____________________
MARKS&NUMBERSDESCRIPTION
OFGOODS
QUANTITYUNITPRICEAMOUNT
TOTAL
AMOUNT:
ABCCOMPANY,SHANGHAI
NO.11CHANGCHUNROAD,SHANGHAI,CHINA
PACKINGLIST
TO：INVOICENO.___________
DATE:_________________
S/CNO.________________
L/CNO._______________
MARKS&
NUMBERS
NOS&KINDS
OFPKGS
QUANTITYG.W.(KGS)N.W.(KGS)MEAS.(M
3
)
TOTALPACKAGES(INWORDS):
装运通知
Shippingnote
4发票号InvoiceNo.1出口商Exporter
5合同号ContractNo.6.信用证号L/CNo.
7运输单证号TransportdocumentNo.2进口商Importer
8价值Value
3运输事项Transportdetails
9装运口岸和日期Portanddateofshipment
10运输标志和集装箱号
Shippingmarks;ContainerNo.
11包装类型及件数；商品名称或编码；商品描述
Numberandkindofpackages;CommodityNo.;Commoditydescription
12出口商签章
Exporterstampandsignature