一、根据下述合同内容审核信用证，并指出不符之处。（36分）
1、受益人名称与合同卖方不符（合同是SHANGHAI SHENG DA CO.，LTD.，
信用证SHANGHAI DA SENG CO.，LTD.）
2、开证申请人的地址不符（合同是28, IMAMGONJ，信用证是26,IMAMGONJ）
3、商品名称不符（合同是STEEL TAPE RULES，信用证是TAPE RULES）
4、商品规格不符（合同是JH-392W和JH-380W，信用证是JH-395W和JH-386W）
5、单价不符（合同是USD3.60/DOZ PAIR CFR CHITTAGONG和USD4.20/DOZ PAIRCFR CHITTAGON，信用证是HKD3.60 PER DOZEN CIF CHITTAGONG和HKD4.20 PER DOZEN CIF CHITTAGONG）
6、总金额不符（合同是USD9,300.00，信用证是CURRENCY HKD AMOUNT 9800.00）
7多花黑麦草图片、包装不符（合同是In Cartons，信用证是PACKING: EXPORT STANDARD SEAWORTHY PACKING）
8、装运期不符（合同是During May, 2008，信用证是LATEST DATE OF SHIPMET : MAY 2, 2008）
9、装运港不符（合同是Shanghai，信用证是ANY CHINESE PORTS）
10、分批和转运要求不符（合同是Partial Shipment and Transshipment are allowed.，
信用证是PARTIAL SHIPMENT: NOT ALLOWED和TRANSSHIPMENT: NOT ALLOWED）
11、合同用的是CFR术语，信用证要求受益人提交保险单不符
12、CFR术语，提单上要求注明 “FREIGHT COLLECT”不符
13、付款期限不符（合同是Sight Letter of Credit，信用证DRAFTS AT 60 DAYS SIGHT）
二、根据买方订单及相关资料缮制形式发票（24分）
Issuer: (1) SHANGHAI LUCKY SAFETY SCREENS CO., LTD 双子座和狮子座UNIT C 2/F JINGMAO TOWER SHANGHAI ,CHINA. | PROFORMA INVOICE |
To: (2) RAM PLASTICS 201, HAUZ RANI, MALVIYA NAGAR, NEW DELHI 110017.INDIA | No.(3) LU80518 | Date: (4) May 18, 2008 |
Transport details: (5) From Shanghai China to Nhava Sheva India by a | S/C No.(6) LU0805 |
Terms of payment: (7) Advanced T/T |
Marks & Nos. | 蜂蜜小蛋糕 Description of goods and Quantity | Unit Price | Amount |
(8) R.P. LU80518 Nhava Sheva Nos 1- up | (9) 200mm x 2mm x 50m transparent normal 120 rolls 200mm x 2mm x 50m transparent normal ribbed 10 rolls 200mm x 3mm x 50m transparent normal 20 rolls 300mm x 3mm x50m transparent normal 30 rolls 300mm x 3mm x50m transparent normal ribbed 20 rolls 200 rolls | (10)CIF Nhava Sheva USD86.00/roll USD98.00/roll USD92.00/roll USD108.00/roll USD116.00/roll | (11) USD10320.00 USD 980.00 USD 1840.00 USD 3240.00 计划表格模板USD 2320.00 USD18700.00 |
| | | 王菲好听的歌 | | |
(12) DETAILS OF OUR BANK:
BANK OF CHINA, SHANGHAI BRANCH,
NO.4 Zhongshan road, Shanghai ,P.R.CHINA
SWIFT CODE: BKCHCNBJ530
BENEFICIARY: SHANGHAI LUCKY SAFETY SCREENS CO., LTD
ACCOUNT NO: 1281 2242012 7091 015
ADDRESS: UNIT C 2/F JINGMAO TOWER SHANGHAI ,CHINA
SHANGHAI LUCKY SAFETY SCREENS CO., LTD
三、根据合同、信用证及补充资料缮制商业发票、海运提单、汇票及普惠制产地证FORM A（共打孩子屁股40分）
凭 信用证号
Drawn under industrial bank of Japan,ltd.,head office L/C NO. LC196107800
日期 按…. .息…. 付款
Dated Oct.15,2007 Payable with interest @… .. % per annum
号码 汇票金额 上海
NO. YL71001问题性皮肤鼻翼长 Exchange for USD12630.00 Shanghai …DEC.05,2007……………
