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1、一、依据协议内容审核信用证，指出不符之处并提出修改意见。（本题共36 分）SALES CONTRACTTHE SELLER: NO. YH08039SHANDONG YIHAI IMP. & EXP. CO.,LTD. DATE: DEC.1, NO. 51 JINSHUI ROAD, QINGDAO, CHINA SIGNED AT: QINGDAO,CHINATHE BUYER:LINSA PUBLICIDAD, S.A.VALENCIA, 195 BAJOS. 08011. BARCELONA, SPAINThis Sales Contract is made by and betwee
2、n the Sellers and the Buyers, whereby the sellersagree to sell and the buyers agree to buy the under-mentioned goods according to the terms andconditions stipulated below:Commodity & Specification Quantity Price TermsUnit price AmountCARDHOLDERDYED COW LEATHERBLACKBROWN5000PCS8000PCSFOB QINGDAOUSD1.
3、45/PCUSD1.50/PCUSD 7250.00USD1 .00USD19250.00Total amount: U.S.DOLLARS NINETEEN THOUSAND TWO HUNDRED AND FIFTY ONLYPacking: 1PC/POLYBAG, 500PCS/CTN Shipping Mark: L.P.Time of Shipment: DURING JAN. BY SEA BARCELONANOS.1-26Loading Port and Destination: FROM QINGDAO TO BARCELONAPartial Shipment and Tra
4、nsshipment: ALLOWEDInsurance: TO BE EFFECTED BY THE BUYER.Terms of Payment: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TOTHE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TOREACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENTAND TO REMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE15th DAY AFTER TH
5、E FORESAID TIME OF SHIPMENT.ISSUE OF DOCUMENTARY CREDIT27: SEQUENCE OF TOTAL：1/140A: FORM OF DOC.CREDIT ：IRREVOCABLE20: DOC.CREDIT NUMBER ：103CD13727331C: DATE OF ISSUE ：08121540E: APPLICABLE RULES ：UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY ：DATE 090202 PLACE IN SPAIN51D:APPLICANT BANK：BANCO S
6、ANTANDER, S.A.28660 BOADILLA DEL BARCELONA, SPAIN50: APPLICANT ：LINSA PUBLICIDAD, S.A.VALENCIA, 195 BAJOS. 08011. BARCELONA, SPAIN59: BENEFICIARY ：SHANDONG YIHAN IMP. & EXP. CO., LTD.NO. 51 JINSHUI ROAD, QINGDAO, CHINA32B: AMOUNT ：CURRENCY EUR AMOUNT 19250.0041A:AVAILABLE WITHBY ANY BANK IN CHINA BY
7、 NEGOTIATION42C:DRAFTS AT 30 DAYS AFTER SIGHT42A:DRAWEE ：LINSA PUBLICIDAD, S.A.43P:PARTIAL SHIPMTS：NOT ALLOWED43T:TRANSSHIPMENT：NOT ALLOWED44E:PORT OF LOADING：ANY CHINESE PORT44F:PORT OF DISCHARGE ：VALENCIA, SPAIN44C:LATEST DATE OF SHIPMENT：09011545A:DESCRIPTION OF GOODSGOODS AS PER S/C NO. YH08036
8、DATED ON DEC. 1, CARDHOLDER DYED COW LEATHERBLACK COLOUR/8000PCS AT USD1.45/PC FOB QINGDAOBROWN COLOUR/5000PCS AT USD1.50/PC FOB QINGDAOPACKING: 200PCS/CTN46A:DOCUMENTS REQUIRED1. SIGNED COMMERCIAL INVOICE IN 3 COPIES2. CERTIFICATE OF ORIGIN GSP FORM A ISSUED BY OFFICIAL AUTHORITIES3. PACKING LIST I
9、N 3 COPIES4. FULL SET CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER MARKEDFREIGHT PREPAID AND NOTIFY APPLICANT5. INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR110% INVOICE VALUE COVERING ALL RISKS AND WAR RISK AS PER CIC.47A: ADDITIONAL CONDITIONSBILL OF LADING ONLY ACCEPTABLE IF
10、 ISSUED BY ONE OF THEFOLLOWING SHIPPING COMPANIES: KUEHNE-NAGEL (BLUE ANCHOR LINE)VILTRANS (CHINA) INTL FORWARDING LTD. OR VILTRANS SHIPPING (HK) CO.,LTD.71B: CHARGES：ALL CHARGES ARE TO BE BORN BY BENEFICIARY48: PERIOD FOR PRESENTATION：WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT,BUT WITHIN THE VALIDITY
11、 OF THIS CREDIT49: CONFIRMATION INSTRUCTION：WITHOUT经审核信用证需要修改内容如下：二、依据已知资料指出下列单据中错误地方。（本题共24 分）已知资料（1）：SALES CONTRACTContract No.: NJT090218Date: FEB.18, Signed at: Nanjing, ChinaThe Seller: NANJING JINLING TEXTILE CO., LTD.Address: UNIT A 18/F，JINLING TOWER， NO. 118 JINLING ROAD, NANJING, CHINAThe
12、Buyer: DEXICA SUPERMART S.A.Address: BOULEVARD PACHECO 44, B-1000 BRUSSELS, BELGIUMThis Sales Contract is made by and between the Sellers and the Buyers, whereby the sellersagree to sell and buyers agree to buy the under-mentioned goods according to the terms andconditions stipulated below:Commodity
13、 and specifications Quantity Unit Price AmountGIRLS GARMENTS 10800PCSCIF BRUSSELSEUR5.00/PC E U R 5 4 0 0 0 . 0 010% more or less in quantity and amount are acceptable.Packing: IN CARTON Shipping Mark: N/MTime of Shipment: Within 30 days after receipt of L/C.From NINGBO PORT CHINA to BRUSSELS, BELGI
14、UMTransshipment and Partial Shipment: Allowed.Insurance: to be effected by the Seller for 110% of full invoice value covering all risks up to portof 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
15、be availableby sight draft to be opened and to reach China before APRIL 1, and to remain valid fornegotiation in China until the 21 days after the foresaid Time of Shipment. L/C must mention thiscontract number L/C advised by BANK OF CHINA JIANGSU BRANCH. ALL banking Chargesoutside China are for account of the Buyer.The Seller The BuyerNANJING 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 .04.19；船名PRINCESS；航次V.0182装箱资料：累计108 箱，装入1X20 集装箱。3商业发票号：NJT090218-09，签发日期 年4 月10 日。4信用证号：CMKK9180205（1）一般原产地证（12 分）
