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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,SPAINThisSalesContractis
2、maDeByanDBetweentheSellersanDtheBuyers,wherebythesellersagreetosellanDtheBuyersagreetoBuytheunDer-mentioneDgooDsaccorDingtothetermsanDconDitionsstipulateDBelow:Packing:1PC/POLYBAG,500PCS/CTNShippingMark:L.P.TimeofShipment:DURINGJAN.2009BYSEABARCELONANOS
3、.1-26LoaDingPortanDDestination:FROMQINGDAOTOBARCELONAPartialShipmentanDTransshipment:ALLOWEDInsurance:TOBEEFFECTEDBYTHEBUYER.TermsofPayment:THEBUYERSHALLOPENTHROUGHABANKACCEPTABLETOTHESELLERANIRREVOCABLESIGHTLETTEROFCREDITTOREACHTHESELLER30DAYSBEFORETHE
4、MONTHOFSHIPMENTANDTOREMAINVALIDFORNEGOTIATIONINCHINAUNTILTHE15thDAYAFTERTHEFORESAIDTIMEOFSHIPMENT.ISSUEOFDOCUMENTARYCREDIT27:SEQUENCEOFTOTAL：1/140A:FORMOFDOC.CREDIT：IRREVOCABLE20:DOC.CREDITNUMBER：103CD13727331C:DATEOFISSUE：08121540E:APPLICABLERULES：UCPL
5、ATESTVERSION31D:DATEANDPLACEOFEXPIRY：DATE090202PLACEINSPAIN51D:APPLICANTBANK：BANCOSANTANDER,S.A.28660BOADILLADELBARCELONA,SPAIN50:APPLICANT：LINSAPUBLICIDAD,S.A.VALENCIA,195BAJOS.08011.BARCELONA,SPAIN59:BENEFICIARY：SHANDONGYIHANIMP.&EXP.CO.,LTD.转自学易网www.
6、studyez.com转自学易网www.studyez.com NO.51JINSHUIROAD,QINGDAO,CHINA32B:AMOUNT：CURRENCYEURAMOUNT19250.0041A:AVAILABLEWITH…BYANYBANKINCHINABYNEGOTIATION42C:DRAFTSAT…30DAYSAFTERSIGHT42A:DRAWEE：LINSAPUBLICIDAD,S.A.43P:PARTIALSHIPMTS：
7、NOTALLOWED43T:TRANSSHIPMENT：NOTALLOWED44E:PORTOFLOADING：ANYCHINESEPORT44F:PORTOFDISCHARGE：VALENCIA,SPAIN44C:LATESTDATEOFSHIPMENT：09011545A:DESCRIPTIONOFGOODSGOODSASPERS/CNO.YH08036DATEDONDEC.1,2008CARDHOLDERDYEDCOWLEATHERBLACKCOLOUR/8000PCSATUSD1.45/PCF
8、OBQINGDAOBROWNCOLOUR/5000PCSATUSD1.50/PCFOBQINGDAOPACKING:200PCS/CTN46A:DOCUMENTSREQUIRED1.SIGNEDCOMMERCIALINVOICEIN3COPIES2.CERTIFICATEOFORIGINGSPFORMAISSUEDBYOFFICIALAUTHORITIES3.PACKINGLISTIN3COPIES4.FULLSETCLEANONBOARDBILLSOF
