广州太阳有限公司Guangzhou Sun Co.,Ltd.是一家流通性外贸企业,2006年12月15日与德国DDD Co.,Ltd.签订一份订购合同如下:                PURCHASE CONTRACT           

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问题 广州太阳有限公司Guangzhou Sun Co.,Ltd.是一家流通性外贸企业,2006年12月15日与德国DDD Co.,Ltd.签订一份订购合同如下:
                 PURCHASE  CONTRACT
                               P/C NO:040426
                                DATE:15 DEC.2006
   THE SELLER:Guangzhou Sun Co.,Ltd.        THE BUYER:DDD Co.,Ltd.
   ADDRESS:No.118 Xueyuan Street,          ADDRESS:No.5 Raul Street
        Guangzhou,China           Hamburg,German
   We hereby confirm having sold tO you the following goods on terms and conditions as stated bellows:
   DESCRIPTION OF GOODS:
   LADIES JACKET,woven,fur at collar,with bronze-coloured buttons,like original sample but without flaps at chest.
   Shell:twill 100%cotton twill 20×16/128×60,reactive dyed,stoned washed
   Lining:100%polyester 230T
   Padding:100% polyester,body 140g,sleeve 120g
   UNIT PRICE:USD7.10 per piece FOB GUANGZHOU
   QUANTITY:14400pcs
   AMOUNT:USD102240.00
   More or less 1%of the quantity and the amount are allowed.
   TERMS OF PAYMENT:L/C 60 days after B/L date
   DATE AND METHOD OF SHIPMENT:20 June,2007 30 June,2007 by sea;otherwise 1 July,2007 15
   July,2007 on seller’S account by air.
   PORT OF LOADING:Guangzhou
   PORT OF DESTINATION:Hamburg
   PARTIAL SHIPMENT:Prohibited
   SlZE/COLOR ASSORTMENT:

PURCHASE CONDYTIONS:
   Attn.AZO and Nickel.
   The import and sale of products with AZO-colours and nickel accessories into Germany is strictly forbidden.The supplier warrants that the manufacture of the delivered goods has not invoh,ed work by children in an exploiting,health-endangering or slavelike manner,forced labour or exploitative prison WOrk.
   The material composition of each article has to be advised;for garments on the sew-in label in following languages:German,English,Spanish and French;for nontextiles on the packing according tO the special instructions which will be specified for each individual order.
   If the labeling or pricing of the goods is not correct.we will debit the supplier 3% of purchase price.
   Place of performance and court of jurisdiction:Dortmund/Germany.
   SHIPPING MARKS:
        040426
        DDD
        BREMEN
        C.NO.:1-UP
   SIDEMARKS:
        LIEF-NR:70019
        AUFTR.NR:040426
        EKB:DOBI
        WGR.:938
        ST/KRTN 1/:8
             SPKA2699
             SPKD2499
   SIGNATURE:                  SIGNATURE:
   (SELLER)                       (BUYER)

订购合同审查操作
   阅读理解本订购合同内容,把下列条款翻译成中文并回答相关问题。
  TERMS OF PAYMENT:L/C 60 days after B/L date
   (1) 翻译:
   (2) 按信用证的付款方式分类,该合同项下的信用证叫什么信用证?英文如何书写?受益人是否需要出具汇票?

选项

答案(1) 支付条款: 采用信用证结算方式,海运提单日后60天付款。 (2) 按信用证的付款方式分类,该合同项下的信用证叫迟期信用证,L/C by deferred payment,受益人不需要出具汇票。

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