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1、第9页共9页一、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）SALESCONTRACTTHESELLER:NO.YH08039SHANDONGYIHAIIMP.&EXP.CO.,LTD.DATE:DEC.1,2008NO.51JINSHUIROAD,QINGDAO,CHINASIGNEDAT:QINGDAO,CHINATHEBUYER:LINSAPUBLICIDAD,S.A.VALENCIA,195BAJOS.08011.BARCELONA,SPAINThisSalesCo
2、ntractismadebyandbetweentheSellersandtheBuyers,wherebythesellersagreetosellandthebuyersagreetobuytheunder-mentionedgoodsaccordingtothetermsandconditionsstipulatedbelow:Commodity&SpecificationQuantityPriceTermsUnitpriceAmountCARDHOLDERDYEDCOWLEATHERBLA
3、CKBROWN5000PCS8000PCSFOBQINGDAOUSD1.45/PCUSD1.50/PCUSD7250.00USD12000.00USD19250.00Totalamount:U.S.DOLLARSNINETEENTHOUSANDTWOHUNDREDANDFIFTYONLYPacking:1PC/POLYBAG,500PCS/CTNShippingMark:L.P.TimeofShipment:DURINGJAN.2009BYSEABARCELONANOS.1-26LoadingPo
4、rtandDestination:FROMQINGDAOTOBARCELONAPartialShipmentandTransshipment:ALLOWEDInsurance:TOBEEFFECTEDBYTHEBUYER.TermsofPayment:THEBUYERSHALLOPENTHROUGHABANKACCEPTABLETOTHESELLERANIRREVOCABLESIGHTLETTEROFCREDITTOREACHTHESELLER30DAYSBEFORETHEMONTHOFSHIPM
5、ENTANDTOREMAINVALIDFORNEGOTIATIONINCHINAUNTILTHE15thDAYAFTERTHEFORESAIDTIMEOFSHIPMENT.ISSUEOFDOCUMENTARYCREDIT27:SEQUENCEOFTOTAL：1/140A:FORMOFDOC.CREDIT：IRREVOCABLE20:DOC.CREDITNUMBER：103CD13727331C:DATEOFISSUE：08121540E:APPLICABLERULES：UCPLATESTVERSI
6、ON31D:DATEANDPLACEOFEXPIRY：DATE090202PLACEINSPAIN51D:APPLICANTBANK：BANCOSANTANDER,S.A.28660BOADILLADELBARCELONA,SPAIN第9页共9页50:APPLICANT：LINSAPUBLICIDAD,S.A.VALENCIA,195BAJOS.08011.BARCELONA,SPAIN59:BENEFICIARY：SHANDONGYIHANIMP.&EXP.CO.,LTD.NO.51JINSHU
7、IROAD,QINGDAO,CHINA32B:AMOUNT：CURRENCYEURAMOUNT19250.0041A:AVAILABLEWITH…BYANYBANKINCHINABYNEGOTIATION42C:DRAFTSAT…30DAYSAFTERSIGHT42A:DRAWEE：LINSAPUBLICIDAD,S.A.43P:PARTIALSHIPMTS：NOTALLOWED43T:TRANSSHIPMENT：NOTALLOWED44E:PORTOFLOADING：ANYCHINESEPORT
8、44F:PORTOFDISCHARGE：VALENCIA,SPAIN44C:LATESTDATEOFSHIPMENT：09011545A:DESCRIPTIONOFGOODSGOODSASPERS/CNO.YH08036DATEDONDEC.1,2008CARDHOLDERDYEDCOWLEATHERBLACKCOLOUR/8000PCSATUSD1.45/PCFOBQINGDAOBROWNCOLOUR/5000PCSATUSD1.50/PCFOBQINGDAOPACKING:20
