一、根據(jù)下述合同內(nèi)容審核信用證，并指出不符之處。(36分)
1、受益人名稱與合同賣方不符(合同是SHANGHAI SHENG DA CO.，LTD.，
信用證SHANGHAI DA SENG CO.，LTD.)
2、開(kāi)證申請(qǐng)人的地址不符(合同是28, IMAMGONJ，信用證是26,IMAMGONJ)
3、商品名稱不符(合同是STEEL TAPE RULES，信用證是TAPE RULES)
4、商品規(guī)格不符(合同是JH-392W和JH-380W，信用證是JH-395W和JH-386W)
5、單價(jià)不符(合同是USD3.60/DOZ PAIR CFR CHITTAGONG和USD4.20/DOZ PAIRCFR CHITTAGON，信用證是HKD3.60 PER DOZEN CIF CHITTAGONG和HKD4.20 PER DOZEN CIF CHITTAGONG)
6、總金額不符(合同是USD9,300.00，信用證是CURRENCY HKD AMOUNT 9800.00)
7、包裝不符(合同是In Cartons，信用證是PACKING: EXPORT STANDARD SEAWORTHY PACKING)
8、裝運(yùn)期不符(合同是During May, 2008，信用證是LATEST DATE OF SHIPMET : MAY 2, 2008)
9、裝運(yùn)港不符(合同是Shanghai，信用證是ANY CHINESE PORTS)
10、分批和轉(zhuǎn)運(yùn)要求不符(合同是Partial Shipment and Transshipment are allowed.，
信用證是PARTIAL SHIPMENT: NOT ALLOWED和TRANSSHIPMENT: NOT ALLOWED)
11、合同用的是CFR術(shù)語(yǔ)，信用證要求受益人提交保險(xiǎn)單不符
12、CFR術(shù)語(yǔ)，提單上要求注明 “FREIGHT COLLECT”不符
13、付款期限不符(合同是Sight Letter of Credit，信用證DRAFTS AT 60 DAYS SIGHT)
二、根據(jù)買方訂單及相關(guān)資料繕制形式發(fā)票(24分)
Issuer: (1)
SHANGHAI LUCKY SAFETY SCREENS CO., LTD
UNIT C 2/F JINGMAO TOWER SHANGHAI ,CHINA.
PROFORMA INVOICE
To: (2)
RAM PLASTICS
201, HAUZ RANI, MALVIYA NAGAR,
NEW DELHI 110017.INDIA
No.(3)
LU80518
Date: (4)
May 18, 2008
Transport details: (5)
From Shanghai China to Nhava Sheva India by sea
S/C No.(6) LU0805
Terms of payment: (7) Advanced T/T
Marks & Nos.
Description of goods and Quantity
Unit Price
Amount
(8)
R.P.
LU80518
Nhava Sheva
Nos 1- up
(9)
200mm x 2mm x 50m transparent normal 120 rolls
200mm x 2mm x 50m transparent normal ribbed 10 rolls
200mm x 3mm x 50m transparent normal 20 rolls
300mm x 3mm x50m transparent normal 30 rolls
300mm x 3mm x50m transparent normal ribbed 20 rolls
200 rolls
(10)CIF Nhava Sheva
USD86.00/roll
USD98.00/roll
USD92.00/roll
USD108.00/roll
USD116.00/roll
(11)
USD10320.00
USD 980.00
USD 1840.00
USD 3240.00
USD 2320.00
USD18700.00
[NextPage]
(12) DETAILS OF OUR BANK:
BANK OF CHINA, SHANGHAI BRANCH,
NO.4 Zhongshan road, Shanghai ,P.R.CHINA
SWIFT CODE: BKCHCNBJ530
BENEFICIARY: SHANGHAI LUCKY SAFETY SCREENS CO., LTD
ACCOUNT NO: 1281 2242012 7091 015
ADDRESS: UNIT C 2/F JINGMAO TOWER SHANGHAI ,CHINA
SHANGHAI LUCKY SAFETY SCREENS CO., LTD
三、根據(jù)合同、信用證及補(bǔ)充資料繕制商業(yè)發(fā)票、海運(yùn)提單、匯票及普惠制產(chǎn)地證FORM A(共40分)
憑 信用證號(hào)
Drawn under industrial bank of Japan,ltd.,head office L/C NO. LC196107800
日期 按…. .息…. 付款
Dated Oct.15,2007 Payable with interest @… .. % per annum
號(hào)碼 匯票金額 上海
NO. YL71001 Exchange for USD12630.00 Shanghai …DEC.05,2007……………
見(jiàn)票…………………日后（本匯票之正本未付）付交
At *** sight of this FIRST of Exchange (Second of Exchange being unpaid)
Pay to the order of BANK OF CHINA,SHANGHAI BRANCH
金額
the sum of SAY US DOLLARS TWELVE THOUSAND SIX HUNDRED AND THIRTY ONLY
此致
To: INDUSTRIAL BANK OF JAPAN,HEAD OFFICE
SHANGHAI YILONG CO.，LTD.
1、受益人名稱與合同賣方不符(合同是SHANGHAI SHENG DA CO.，LTD.，
信用證SHANGHAI DA SENG CO.，LTD.)
2、開(kāi)證申請(qǐng)人的地址不符(合同是28, IMAMGONJ，信用證是26,IMAMGONJ)
3、商品名稱不符(合同是STEEL TAPE RULES，信用證是TAPE RULES)
4、商品規(guī)格不符(合同是JH-392W和JH-380W，信用證是JH-395W和JH-386W)
5、單價(jià)不符(合同是USD3.60/DOZ PAIR CFR CHITTAGONG和USD4.20/DOZ PAIRCFR CHITTAGON，信用證是HKD3.60 PER DOZEN CIF CHITTAGONG和HKD4.20 PER DOZEN CIF CHITTAGONG)
6、總金額不符(合同是USD9,300.00，信用證是CURRENCY HKD AMOUNT 9800.00)
7、包裝不符(合同是In Cartons，信用證是PACKING: EXPORT STANDARD SEAWORTHY PACKING)
8、裝運(yùn)期不符(合同是During May, 2008，信用證是LATEST DATE OF SHIPMET : MAY 2, 2008)
9、裝運(yùn)港不符(合同是Shanghai，信用證是ANY CHINESE PORTS)
10、分批和轉(zhuǎn)運(yùn)要求不符(合同是Partial Shipment and Transshipment are allowed.，
信用證是PARTIAL SHIPMENT: NOT ALLOWED和TRANSSHIPMENT: NOT ALLOWED)
11、合同用的是CFR術(shù)語(yǔ)，信用證要求受益人提交保險(xiǎn)單不符
12、CFR術(shù)語(yǔ)，提單上要求注明 “FREIGHT COLLECT”不符
13、付款期限不符(合同是Sight Letter of Credit，信用證DRAFTS AT 60 DAYS SIGHT)
二、根據(jù)買方訂單及相關(guān)資料繕制形式發(fā)票(24分)
Issuer: (1)
SHANGHAI LUCKY SAFETY SCREENS CO., LTD
UNIT C 2/F JINGMAO TOWER SHANGHAI ,CHINA.
PROFORMA INVOICE
To: (2)
RAM PLASTICS
201, HAUZ RANI, MALVIYA NAGAR,
NEW DELHI 110017.INDIA
No.(3)
LU80518
Date: (4)
May 18, 2008
Transport details: (5)
From Shanghai China to Nhava Sheva India by sea
S/C No.(6) LU0805
Terms of payment: (7) Advanced T/T
Marks & Nos.
Description of goods and Quantity
Unit Price
Amount
(8)
R.P.
LU80518
Nhava Sheva
Nos 1- up
(9)
200mm x 2mm x 50m transparent normal 120 rolls
200mm x 2mm x 50m transparent normal ribbed 10 rolls
200mm x 3mm x 50m transparent normal 20 rolls
300mm x 3mm x50m transparent normal 30 rolls
300mm x 3mm x50m transparent normal ribbed 20 rolls
200 rolls
(10)CIF Nhava Sheva
USD86.00/roll
USD98.00/roll
USD92.00/roll
USD108.00/roll
USD116.00/roll
(11)
USD10320.00
USD 980.00
USD 1840.00
USD 3240.00
USD 2320.00
USD18700.00
[NextPage]
(12) DETAILS OF OUR BANK:
BANK OF CHINA, SHANGHAI BRANCH,
NO.4 Zhongshan road, Shanghai ,P.R.CHINA
SWIFT CODE: BKCHCNBJ530
BENEFICIARY: SHANGHAI LUCKY SAFETY SCREENS CO., LTD
ACCOUNT NO: 1281 2242012 7091 015
ADDRESS: UNIT C 2/F JINGMAO TOWER SHANGHAI ,CHINA
SHANGHAI LUCKY SAFETY SCREENS CO., LTD
三、根據(jù)合同、信用證及補(bǔ)充資料繕制商業(yè)發(fā)票、海運(yùn)提單、匯票及普惠制產(chǎn)地證FORM A(共40分)
憑 信用證號(hào)
Drawn under industrial bank of Japan,ltd.,head office L/C NO. LC196107800
日期 按…. .息…. 付款
Dated Oct.15,2007 Payable with interest @… .. % per annum
號(hào)碼 匯票金額 上海
NO. YL71001 Exchange for USD12630.00 Shanghai …DEC.05,2007……………
見(jiàn)票…………………日后（本匯票之正本未付）付交
At *** sight of this FIRST of Exchange (Second of Exchange being unpaid)
Pay to the order of BANK OF CHINA,SHANGHAI BRANCH
金額
the sum of SAY US DOLLARS TWELVE THOUSAND SIX HUNDRED AND THIRTY ONLY
此致
To: INDUSTRIAL BANK OF JAPAN,HEAD OFFICE
SHANGHAI YILONG CO.，LTD.