2. 财经
  3. 根据合同审核信用证。 以下是受益人根据合同规定审核来证的实务操作，先看合同，然后根据合同内容审核信用证中与合同不相符的地方。 上海茂林贸易有限公司 SHANGHAI MAOUN TRADE CO．，LTD. No．97 Maoming Nan Road，S

根据合同审核信用证。 以下是受益人根据合同规定审核来证的实务操作，先看合同，然后根据合同内容审核信用证中与合同不相符的地方。 上海茂林贸易有限公司 SHANGHAI MAOUN TRADE CO．，LTD. No．97 Maoming Nan Road，S

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问题 根据合同审核信用证。
以下是受益人根据合同规定审核来证的实务操作，先看合同，然后根据合同内容审核信用证中与合同不相符的地方。
上海茂林贸易有限公司
SHANGHAI MAOUN TRADE CO．，LTD.
No．97 Maoming Nan Road，Shanghai．P．R．of China
销售合同
SALE CONTRACT
To：
EASTERN TRADING COMPANY        Contract No．：SH2008X826
81 WORDFORD STREET        Date：26 AUG，2008
LONDON
UNITED KINGDOM
This sales contract is made between the sellers and buyers whereby the seller agree to sell and the buyers agree to buy the under mentioned goods according to the terms and conditions stipulated below：

Total Amount in Words  SAY U．S．DOLLARS THIIUY TWO THOUSAND FOUR HUNSRED ONLY．
Packing  24Pc in one Ctn，total packed in 80Ctns．
Delivery  Sea freight from Shanghai to London allowing partial shipments and transshipment．
Shipping Mark  EASTERN／2008X826／LONDON／NO．1—80．
Time of Shipment  On or before 15 Oct．，2008．
Terms of Payment  By 100 pct irrevocable letter of credit in favour of the Seller to be available by darfts at sight to open and to reach the seller before 05 Sep．，2008 and to remain valid for negotiation in China until the 15th day after the foresaid time of the shipment．The L／C must mention this contract number．All banking charges outside U．K are for A／C of the beneficiary．
Insurance To be eriected by the sellers for ll 0 pct of the invoice value covering all risks and war risk of Institute Cargo Clause (A)．
Documents Required
1．Signed invoice in triplicate．
2．Full set clean on board Bill of Lading made out to order blank endorsed notify the buyer．
3．Insurance policy in duplicate．
4．Packing list in triplicate．
5．Certificate of Origin in duplicate issued by a relevant authority．
The Seller                         The Buyer
Shanghai Maolin Trade Co．，Ltd．    Eastern Trading Company
张三                             Whait Brown
签字                             Signature
进口方开来的信用证。
ISSUING BANK：UNITED GREAT KINGDOM BANK LTD.，LONDON
CREDIT NUMBER：LOD88095
DATE OF ISSUE：2008．09．01
EXPIRYDATE AND PLACE：DATE 2008．10．20 PLACE U．K．
APPLICANT：EASTERN TRADING COMPANY
         81 WORDFORD STREET，
         LONDON
         UNITED KINGDOM
         BENEFICIARY：SHANGHAI MAOLIN TRADE CORP．
         NO．97 MAOMING NAN ROAD
         SHANGHAI P．R．OF CHINA
AMOUNT：USD32040．00(SAY U．S．DOLLARS THIRTY TW0 THOUSANDAND FORTY ONLY)
      THE CREDIT IS AVAILABLE WITH ANY BANK BY NEGOTIATION DRAFTS
AT 30 DAYS AFTER SIGHT FOR FULL INVOICE VALUE DRAWN ON US
      PARTIAL SHIPMENT：NOT ALLOWED
      TRANSHIPMENT：ALLOWED
      PORT OF LOADING：SHANGHAI
      PORT OF DISC H ARGE：LONDON
      LATEST SHIPMENT DATE：2008．1 0．1 5
      DESCRIPTION OF G00DS：W00LLEN BLANKETS，CIF LONDON
      ART．NO．H666    600PCS    @USD15．50／PC    USD9300．00
      ART．NO．HX88    600PCS    @USD16．30／PC    USD9780．00
      ART．NO．HE21    720PCS    @USD18．00／PC    USD12960．00
              TOTAL：   1920PCS                       USD32040．00
      AS PER CONTRACT NO．SH2008X806
      DOCUMENTS REQUIRED：
      *SIGNED COMMERCIAL INVOICE IN TRIPLICATE
      *PACKING LIST IN TRIPLICATE
      *FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING MADE OUT TO ORDER MARKED FREIGHT PREPAID NOTIFY APPLICANT
      *GSP FORM A CERTIFYING THAT THE GOODS ARE OF CHINESE ORIGIN ISSUED BY COMPETENT AUTHORITIES
      *INSURANCE POLICY／CERTIFICATE COVERING ALL RISKS INCLUDING WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATION AT LONDON FOR AT LEAST 110 PCT OF CIF VALUE AS PER INSTITUTE CARGO CLAUSE(A)
      *SHIPPING ADVICES MUST BE SENT TO APPLICANT WITHIN IMMEDIATELY AFTER SHIPMENT ADVISING THE INVOICE VALUE，NUMBER OF PACKAGES，GROSS AND NET WEIGHT，VESSEL NAME，BILL OF LADING NO．AND DATE，CONTRACT NO．SHOWING SHIPPING MARK AS：
    EASTERN
    2008X826
    LONDON
    NO．1—80
    PRESENTATIION PERIOD：10 DAYS AFTER ISSUANCE DATE OF SHIPPING DOCUMENTS BUT WITHIN THE VALIDITY OF THE CREDIT
    CONFIRMATION：WITHOUT
    INSTRUCTIONS：THIS CREDIT IS SUBJECT TO UNIFORM CUSTOMS A PRACTICE FOR DOCUMENTARY CREDIT ICC NO．600．THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US IN TW0 CONSECUTIVE LOTS．UPON RECEIPT OF THE DRAFTS AND DOCUMENTS IN ORDER，WE WILL REMIT THE PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK．
经审核，信用证存在以下问题。
(1)_____________________
(2)_____________________
(3)_____________________
(4)_____________________
(5)_____________________
(6)_____________________
(7)_____________________
(8)_____________________
(9)_____________________
(10)_____________________
(11)_____________________
(12)_____________________
选项
答案经审核，信用证存在以下问题。 (1)合同规定信用证有效期为装运日后15天，即2008年10月30日，而信用证为2008年10月20日。 (2)根据合同，信用证的到期地点不应在英国，而应在中国。 (3)受益人名称与合同有差异，名称应为“CO．”，而不是“CORP．”。 (4)信用证金额大小写都有误，应是32400美元，SAY U-S．DOI，LARS THIRTY TWO THOUSAND FOUR HUNSRED ONLY。 (5)根据合同，汇票期限应为即期，而信用证错为见票后30天远期。 (6)根据合同，可以分批装运，信用证错为不可以分批。 (7)根据合同，货号HE21的单价是USD18．50／PC，信用证错为USD18．00／PCS。 (8)货物描述中的总金额应该是USD32400．00，信用证错为USD32040．00。 (9)货物描述中的合同号错为SH2008X806。 (10)根据合同，保险险别是一切险和战争险，信用证错为一切险。 (11)合同上的交单期为提单后15天，而信用证错为10天。 (12)信用证金额、数量前面都没有5％的增减幅度，而合同中规定金额和数量允许5％的溢短装幅度。
解析
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