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1、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,SPAINThisSalesContractismadebyandbetweentheSeller
2、sandtheBuyers,wherebythesellersagreetosellandthebuyersagreetobuytheunder-mentionedgoodsaccordingtothetermsandconditionsstipulatedbelow:PriceTermsCommodity&SpecificationQuantityUnitpriceAmountFOBQINGDAOCARDHOLDERDYEDCOWLEATHER5000PCSUSD1.45/PCUSD7250.00BLACK8000PCSUSD1.50/PCUSD1
3、2000.00BROWNUSD19250.00Totalamount:U.S.DOLLARSNINETEENTHOUSANDTWOHUNDREDANDFIFTYONLYPacking:1PC/POLYBAG,500PCS/CTNShippingMark:L.P.TimeofShipment:DURINGJAN.2009BYSEABARCELONANOS.1-26LoadingPortandDestination:FROMQINGDAOTOBARCELONAPartialShipmentandTransshipment:ALLOWEDInsurance
4、:TOBEEFFECTEDBYTHEBUYER.TermsofPayment:THEBUYERSHALLOPENTHROUGHABANKACCEPTABLETOTHESELLERANIRREVOCABLESIGHTLETTEROFCREDITTOREACHTHESELLER30DAYSBEFORETHEMONTHOFSHIPMENTANDTOREMAINVALIDFORNEGOTIATIONINCHINAUNTILTHEth15DAYAFTERTHEFORESAIDTIMEOFSHIPMENT.ISSUEOFDOCUMENTARYCREDIT27:S
5、EQUENCEOFTOTAL：1/140A:FORMOFDOC.CREDIT：IRREVOCABLE20:DOC.CREDITNUMBER：103CD13727331C:DATEOFISSUE：08121540E:APPLICABLERULES：UCPLATESTVERSION31D:DATEANDPLACEOFEXPIRY：DATE090202PLACEINSPAIN51D:APPLICANTBANK：BANCOSANTANDER,S.A.28660BOADILLADELBARCELONA,SPAIN50:APPLICANT：LINSAPUBLIC
6、IDAD,S.A.VALENCIA,195BAJOS.08011.BARCELONA,SPAIN59:BENEFICIARY：SHANDONGYIHANIMP.&EXP.CO.,LTD.NO.51JINSHUIROAD,QINGDAO,CHINA32B:AMOUNT：CURRENCYEURAMOUNT19250.0041A:AVAILABLEWITH…BYANYBANKINCHINABYNEGOTIATION42C:DRAFTSAT…30DAYSAFTERSIGHT42A:DRAWEE：LINSAPUBLICIDAD,S.A.43P:PARTIALS
7、HIPMTS：NOTALLOWED43T:TRANSSHIPMENT：NOTALLOWED44E:PORTOFLOADING：ANYCHINESEPORT44F:PORTOFDISCHARGE：VALENCIA,SPAIN44C:LATESTDATEOFSHIPMENT：09011545A:DESCRIPTIONOFGOODSGOODSASPERS/CNO.YH08036DATEDONDEC.1,2008CARDHOLDERDYEDCOWLEATHERBLACKCOLOUR/8000PCSATUSD1.45/PCFOBQINGDAOBROWNCOLO
8、UR/5000PCSATUSD1.50/PCFOBQINGDAOPACKING:200PCS/CTN46A:
