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1、一、根据下述合同内容审核信用证，并指出不符之处。（36分）1、受益人名称与合同卖方不符（合同是SHANGHAISHENGDACO.，LTD.，信用证SHANGHAIDASENGCO.，LTD.）2、开证申请人的地址不符（合同是28,IMAMGONJ，信用证是26,IMAMGONJ）3、商品名称不符（合同是STEELTAPERULES，信用证是TAPERULES）4、商品规格不符（合同是JH-392W和JH-380W，信用证是JH-395W和JH-386W）5、单价不符（合同是USD3.60/DOZPAIRCFRCHITTAGONG和USD4.20/DOZPAIRCFRCHITT
2、AGON，信用证是HKD3.60PERDOZENCIFCHITTAGONG和HKD4.20PERDOZENCIFCHITTAGONG）6、总金额不符（合同是USD9,300.00，信用证是CURRENCYHKDAMOUNT9800.00）7、包装不符（合同是InCartons，信用证是PACKING:EXPORTSTANDARDSEAWORTHYPACKING）8、装运期不符（合同是DuringMay,2008，信用证是LATESTDATEOFSHIPMET:MAY2,2008）9、装运港不符（合同是Shanghai，信用证是ANYCHINESEPORTS）10、分批和转运要求
3、不符（合同是PartialShipmentandTransshipmentareallowed.，信用证是PARTIALSHIPMENT:NOTALLOWED和TRANSSHIPMENT:NOTALLOWED）11、合同用的是CFR术语，信用证要求受益人提交保险单不符12、CFR术语，提单上要求注明“FREIGHTCOLLECT”不符13、付款期限不符（合同是SightLetterofCredit，信用证DRAFTSAT60DAYSSIGHT）二、根据买方订单及相关资料缮制形式发票（24分）Issuer:(1)SHANGHAILUCKYSAFETYSCREENSCO.,LTDU
4、NITC2/FJINGMAOTOWERSHANGHAI,CHINA.PROFORMAINVOICETo:(2)RAM PLASTICS201,HAUZRANI,MALVIYANAGAR,NEWDELHI110017.INDIANo.(3)LU80518Date:(4)May18,2008Transportdetails:(5)S/CNo.(6)LU0805报关辅导350司法考试辅导报检辅导250单证辅导250FromShanghaiChinatoNhavaShevaIndiabyseaTermsofpayment:(7)AdvancedT/TMarks&Nos.Descript
5、ionofgoodsandQuantityUnitPriceAmount(8)R.P.LU80518NhavaShevaNos1-up(9)200mmx2mmx50mtransparentnormal120rolls200mmx2mmx50mtransparentnormalribbed10rolls200mmx3mmx50mtransparentnormal20rolls300mmx3mmx50mtransparentnormal30rolls300mmx3mmx50mtransparentnormalribbed20rolls200rolls(10)CIFNhavaShev
6、aUSD86.00/rollUSD98.00/rollUSD92.00/rollUSD108.00/rollUSD116.00/roll(11)USD10320.00USD980.00USD1840.00USD3240.00USD2320.00USD18700.00(12)DETAILSOFOURBANK:BANKOFCHINA,SHANGHAIBRANCH,NO.4Zhongshanroad,Shanghai,P.R.CHINASWIFTCODE:BKCHCNBJ530BENEFICIARY:SHANGHAILUCKYSAFETYSCREENSCO.,LTDACCOUNTNO
7、:128122420127091015ADDRESS:UNITC2/FJINGMAOTOWERSHANGHAI,CHINASHANGHAILUCKYSAFETYSCREENSCO.,LTD三、根据合同、信用证及补充资料缮制商业发票、海运提单、汇票及普惠制产地证FORMA（共40分）凭信用证号DrawnunderindustrialbankofJapan,ltd.,headofficeL/CNO.LC196107800日期按…..息….付款DatedOct.15,2007Payablewith
