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1、一、根據(jù)下述合同內(nèi)容審核信用證，并指出不符之處。（36分）1、受益人名稱與合同賣方不符（合同是SHANGHAISHENGDACO.，LTD.，信用證SHANGHAIDASENGCO.，LTD.）2、開證申請(qǐng)人的地址不符（合同是28,IMAMGONJ，信用證是26,IMAMGONJ）3、商品名稱不符（合同是STEELTAPERULES，信用證是TAPERULES）4、商品規(guī)格不符（合同是JH-392W和JH-380W，信用證是JH-395W和JH-386W）5、單價(jià)不符（合同是USD3.60/DOZPAIRCFRCHITTAGO
2、NG和USD4.20/DOZPAIRCFRCHITTAGONG，信用證是HKD3.60PERDOZENCIFCHITTAGONG和HKD4.20PERDOZENCIFCHITTAGONG）6、總金額不符（合同是USD9,300.00，信用證是CURRENCYHKDAMOUNT9800.00）7、包裝不符（合同是InCartons，信用證是PACKING:EXPORTSTANDARDSEAWORTHYPACKING）8、裝運(yùn)期不符（合同是DuringMay,2008，信用證是LATESTDATEOFSHIPMET:MAY2,20
3、08）9、裝運(yùn)港不符（合同是Shanghai，信用證是ANYCHINESEPORTS）10、分批和轉(zhuǎn)運(yùn)要求不符（合同是PartialShipmentandTransshipmentareallowed.，信用證是PARTIALSHIPMENT:NOTALLOWED和TRANSSHIPMENT:NOTALLOWED）11、合同用的是CFR術(shù)語，信用證要求受益人提交保險(xiǎn)單不符12、CFR術(shù)語，提單上要求注明“FREIGHTCOLLECT”不符13、付款期限不符（合同是SightLetterofCredit，信用證DRAFTSAT6
4、0DAYSSIGHT）二、根據(jù)買方訂單及相關(guān)資料繕制形式發(fā)票（24分）Issuer:(1)SHANGHAILUCKYSAFETYSCREENSCO.,LTDUNITC2/FJINGMAOTOWERSHANGHAI,CHINA.PROFORMAINVOICETo:(2)RAM?PLASTICS201,HAUZRANI,MALVIYANAGAR,NEWDELHI110017.INDIANo.(3)LU80518Date:(4)May18,2008Transportdetails:(5)S/CNo.(6)LU0805FromShan
5、ghaiChinatoNhavaShevaIndiabyseaTermsofpayment:(7)AdvancedT/TMarks&Nos.DescriptionofgoodsandQuantityUnitPriceAmount(8)R.P.LU80518NhavaShevaNos1-up(9)200mmx2mmx50mtransparentnormal120rolls200mmx2mmx50mtransparentnormalribbed10rolls200mmx3mmx50mtransparentnormal20rolls
6、300mmx3mmx50mtransparentnormal30rolls300mmx3mmx50mtransparentnormalribbed20rolls200rolls(10)CIFNhavaShevaUSD86.00/rollUSD98.00/rollUSD92.00/rollUSD108.00/rollUSD116.00/roll(11)USD10320.00USD980.00USD1840.00USD3240.00USD2320.00USD18700.00(12)DETAILSOFOURBANK:BANKOFCH
7、INA,SHANGHAIBRANCH,NO.4Zhongshanroad,Shanghai,P.R.CHINASWIFTCODE:BKCHCNBJ530BENEFICIARY:SHANGHAILUCKYSAFETYSCREENSCO.,LTDACCOUNTNO:128122420127091015ADDRESS:UNITC2/FJINGMAOTOWERSHANGHAI,CHINASHANGHAILUCKYSAFETYSCREENSCO.,LTD三、根據(jù)合同、信用證及補(bǔ)充資料繕制商業(yè)發(fā)票、海運(yùn)提單、匯票及普惠制產(chǎn)地證FORMA（
8、共40分）憑信用證號(hào)DrawnunderindustrialbankofJapan,ltd.,headofficeL/CNO.LC196107800日期按…..息….付款DatedOct.15,2007Payablewithinterest@…..%perannum號(hào)碼匯票金
