一、根据合同内容审核信用证，指出不符之处并提出修改意见。（本题共36 分）
SALES CONTRACT
THE SELLER: NO. YH08039
SHANDONG YIHAI IMP. & EXP. CO.,LTD. DATE: DEC.1, 2008
NO. 51 JINSHUI ROAD, QINGDAO, CHINA SIGNED AT: QINGDAO,CHINA
THE BUYER:
LINSA PUBLICIDAD, S.A.
VALENCIA, 195 BAJOS. 08011. BARCELONA, SPAIN
This Sales Contract is made by and between the Sellers and the Buyers, whereby the sellers
agree to sell and the buyers agree to buy the under-mentioned goods according to the terms and
conditions stipulated below:
Packing: 1PC/POLYBAG, 500PCS/CTN Shipping Mark: L.P.
Time of Shipment: DURING JAN. 2009 BY SEA BARCELONA
NOS.1-26
Loading Port and Destination: FROM QINGDAO TO BARCELONA
Partial Shipment and Transshipment: ALLOWED
Insurance: TO BE EFFECTED BY THE BUYER.
Terms of Payment: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO
THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO
REACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENT
AND TO REMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE
15th DAY AFTER THE FORESAID TIME OF SHIPMENT.
ISSUE OF DOCUMENTARY CREDIT
27: SEQUENCE OF TOTAL：1/1
40A: FORM OF DOC.CREDIT ：IRREVOCABLE
20: DOC.CREDIT NUMBER ：103CD137273
31C: DATE OF ISSUE ：081215
40E: APPLICABLE RULES ：UCP LATEST VERSION
31D: DATE AND PLACE OF EXPIRY ：DATE 090202 PLACE IN SPAIN
51D:APPLICANT BANK：BANCO SANTANDER, S.A.
28660 BOADILLA DEL BARCELONA, SPAIN
50: APPLICANT ：LINSA PUBLICIDAD, S.A.
VALENCIA, 195 BAJOS. 08011. BARCELONA, SPAIN
59: BENEFICIARY ：SHANDONG YIHAN IMP. & EXP. CO., LTD.
NO. 51 JINSHUI ROAD, QINGDAO, CHINA
32B: AMOUNT ：CURRENCY EUR AMOUNT 19250.00
41A:AVAILABLE WITH…BY ANY BANK IN CHINA BY NEGOTIATION
42C:DRAFTS AT… 30 DAYS AFTER SIGHT
42A:DRAWEE ：LINSA PUBLICIDAD, S.A.
43P:PARTIAL SHIPMTS：NOT ALLOWED
43T:TRANSSHIPMENT：NOT ALLOWED
44E:PORT OF LOADING：ANY CHINESE PORT
44F:PORT OF DISCHARGE ：VALENCIA, SPAIN
44C:LATEST DATE OF SHIPMENT：090115
45A:DESCRIPTION OF GOODS
GOODS AS PER S/C NO. YH08036 DATED ON DEC. 1, 2008
CARDHOLDER DYED COW LEATHER
BLACK COLOUR/8000PCS AT USD1.45/PC FOB QINGDAO
BROWN COLOUR/5000PCS AT USD1.50/PC FOB QINGDAO
PACKING: 200PCS/CTN
46A:DOCUMENTS REQUIRED
1. SIGNED COMMERCIAL INVOICE IN 3 COPIES
2. CERTIFICATE OF ORIGIN GSP FORM A ISSUED BY OFFICIAL AUTHORITIES
3. PACKING LIST IN 3 COPIES
4. FULL SET CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER MARKED
FREIGHT PREPAID AND NOTIFY APPLICANT
5. INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR
110% INVOICE VALUE COVERING ALL RISKS AND WAR RISK AS PER CIC.
47A: ADDITIONAL CONDITIONS
BILL OF LADING ONLY ACCEPTABLE IF ISSUED BY ONE OF THE
FOLLOWING SHIPPING COMPANIES: KUEHNE-NAGEL (BLUE ANCHOR LINE)
VILTRANS (CHINA) INT’L FORWARDING LTD. OR VILTRANS SHIPPING (HK) CO.,
LTD.
71B: CHARGES：ALL CHARGES ARE TO BE BORN BY BENEFICIARY
48: PERIOD FOR PRESENTATION：WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT,
BUT WITHIN THE VALIDITY OF THIS CREDIT
49: CONFIRMATION INSTRUCTION：WITHOUT
经审核信用证需要修改的内容如下：
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
二、根据已知资料指出下列单据中错误的地方。（本题共24 分）
已知资料（1）：
SALES CONTRACT
Contract No.: NJT090218
Date: FEB.18, 2009
Signed at: Nanjing, China
The Seller: NANJING JINLING TEXTILE CO., LTD.
Address: UNIT A 18/F，JINLING TOWER， NO. 118 JINLING ROAD, NANJING, CHINA
The Buyer: DEXICA SUPERMART S.A.
Address: BOULEVARD PACHECO 44, B-1000 BRUSSELS, BELGIUM
This Sales Contract is made by and between the Sellers and the Buyers, whereby the sellers
agree to sell and buyers agree to buy the under-mentioned goods according to the terms and
conditions stipulated below:
10% more or less in quantity and amount are acceptable.
Packing: IN CARTON Shipping Mark: N/M
Time of Shipment: Within 30 days after receipt of L/C.
From NINGBO PORT CHINA to BRUSSELS, BELGIUM
Transshipment and Partial Shipment: Allowed.
Insurance: to be effected by the Seller for 110% of full invoice value covering all risks up to port
of destination and war risks included with claim payable at destination.
Terms of Payment: By 100% Irrevocable Letter of Credit in favor of the Sellers to be available
by sight draft to be opened and to reach China before APRIL 1, 2009 and to remain valid for
negotiation in China until the 21 days after the foresaid Time of Shipment. L/C must mention this
contract number L/C advised by BANK OF CHINA JIANGSU BRANCH. ALL banking Charges
outside China are for account of the Buyer.
The Seller The Buyer
NANJING JINLING TEXTILE CO., LTD. DEXICA SUPERMART S.A.
钟山 ALICE
已知资料（2）：
1．装运信息：指定APL 承运，装期2009.04.19；船名PRINCESS；航次V.018
2．装箱资料：合计108 箱，装入1X20’ 集装箱。
3．商业发票号：NJT090218-09，签发日期2009 年4 月10 日。
4．信用证号：CMKK9180205
（1）一般原产地证（12 分）
（2）保险单（12分）
中国人民保险公司江苏省分公司
THE PEOPLE’S INSURANCE COMPANY OF CHINA JIANGSU BRANCH
货物运输保险单
CARGO TRANSPORTATION INSURANCE POLICY
发票号(INVOICE NO.) NJT090218-09 保单号次 PYIE2006080
合同号(CONTRACT NO.) NJT090218 POLICY NO.
信用证号(L/C NO.) : CCPIT 091810528
被保险人：Insured: NANJING JINLING TEXTILE LTD.
中国人民保险公司（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。
THIS POLICY OF INSURANCE WITNESSES THAT THE PEOPLE’S INSURANCE COMPANY OF
CHINA(HEREINAFTER CALLED “THE COMPANY”) AT THE REQUEST OF THE INSURED AND IN
CONSIDERATION OF THE AGREED PREMIUM PAID TO THE COMPANY BY THE
INSURED,UNDERTAKES TO INSURE THE UNDERMENTIONED GOODS IN TRANSPORTATION
SUBJECT TO THE CONDITIONS OF THIS OF THIS POLICY ASPER THE CLAUSES PRINTED
OVERLEAF AND OTHER SPECIL CLAUSES ATTACHED HEREON.
一般原产地证缮制错误的地方有：
保险单缮制错误的地方有：
三、请根据银行来证及货物明细，缮制出口单据。（每小题8 分，共40 分）
1．货物明细 商品名称：Trolley Cases
发票号码：TSI0801005 发票日期：2008-8-5 授权签字人：张平
装运船名：DONGFENG 航 次：V.369 装船 日 期：2008-8-23
运输标志：ORTAI
TSI0601005
NEW YORK
C/NO.1-1231
原产地标准：“P”
2．信用证相关内容
27: Sequence of Total ：1/1
40A: Form of Documentary Credit：IRREVOCABLE
20: Documentary Credit Number：N5632405TH11808
31C: Date of Issue：080715
31D: Date and Place of Expiry：080909 CHINA
51D: Applicant Bank：CITY NATIONAL BANK
133 MORNINGSIDE AVE NEW YORK, NY 10027 Tel:001-212-865-4763
50: Applicant：ORTAI CO., LTD.
30 EAST 40TH STREET, NEW YORK, NY 10016
TEL:001-212- 992-9788 FAX: 001-212- 992-9789
59: Beneficiary：DALIAN TAISHAN SUITCASE & BAG CO., LTD.
66 ZHONGSHAN ROAD DALIAN 116001, CHINA TEL:0086-0411-84524789
32B: Currency Code Amount：USD 22422.00
41D: Available With/By：ANY BANK IN CHINA BY NEGOTIATION
42C: Drafts at：SIGHT
42D: Drawee ：ISSUING BANK
43P: Partial Shipments：NOT ALLOWED
43T: Transhipment：NOT ALLOWED
44E: Port Of Loading：DALIAN,CHINA
44F: Port Of Discharge：NEW YORK,U.S.A
44C: Latest Date of Shipment：080825
45A: Description of Goods and/or Services：
CIF NEWYORK TROLLEY CASES AS PER SC NO. TSSC0801005
46A: Documents Required
+MANUALLY SIGNED COMMERCIAL INVOICE IN 2 COPYES INDICATING
L/C NO. AND CONTRACT NO. CERTIFYING THE CONTENTS IN THIS
INVOICE ARE TRUE AND CORRECT.
+FULL SET OF ORIGINAL CLEAN ON BOARD MARINE BILLS OF LADING
MADE OUT TO ORDER, ENDORSED IN BANK MARKED FREIGHT PREPAID
AND NOYIFY APPLICANT
+PACKING LIST IN 2 COPYES ISSUED BY THE BENEFICIARY
+ORIGINAL GSP FORM A CERTIFICATE OF ORIGIN ON OFFICIAL FORM
ISSUED BY A TRADE AUTHORITY OR GOVERNMENT BODY
+INSURANCE POLICIES OR CERTIFICATES IN DUPLICATE, ENDORSED IN
BANK FOR 110 PERCENT OF INVOICE VALUE COVERING ICC CLAUSES(A).
+MANUFACTURER’S QUALITY CERTIFICATE CERTIFYING THE
COMMODITY IS IN GOOD ORDER.
+BENEFICIARY’S CERTIFICATE CERTIFYING THAT ONE SET OF COPIES OF
SHIPPING DOCUMENTS HAS BEEN SENT TO APPLICANT WHTHIN 5 DAYS
AFTER SHIPMENT.
47A: Additional Conditions
+UNLESS OTHERWISE EXPRESSLY STATED, ALL DOCUMENTS MUST BE IN
ENGLISH.
+ANY PROCEEDS OF PRESENTATIONS UNDER THIS DC WILL BE SETTLED
BY TELETRANSMISSION AND A CHARGE OF USD50.00 (OR CURRENCY
EQUIVALENT) WILL BE DEDUCTED.
49: Confirmation Instructions ：WITHOUT
57D: Advise Through Bank：BANK OF CHINA DALIAN BRANCH
72: Sender to Receiver Information：
DOCUMENTS TO BE DESPATCHED BY COURIER
SERVICE IN ONE LOT TO CITY NATIONAL BANK
3．制单
（1）质量证明（8 分）
DALIAN TAISHAN SUITCASE & BAG CO., LTD.
66 ZHONGSHAN ROAD DALIAN 116001, CHINA
TEL:0086-0411-84524789
（2）商业发票（8 分）
（3）装箱单（8 分）
（4）普惠制产地证（8 分）
（5）受益人证明（8 分）
DALIAN TAISHAN SUITCASE & BAG CO., LTD.
66 ZHONGSHAN ROAD DALIAN 116001, CHINA
TEL:0086-0411-84524789
