第五章 信用证的审核和操作.doc

第五章 信用证的审核和操作第一节 信用证内容的审核一、改错题1根据销售合同审核信用证，将信用证存在的问题以及如何修改填入表格中。(1)销售合同(5)装运期限：TIME OF SHIPMENT: SHIPMENT TO BE EFFECTED BEFORE MAR.5, 2009(6)装运港：PORT OF LOADING: DALIAN CHINA(7)目的港：PORT OF DESTINATION: OSAKA JAPAN(8)分批装运：PARTIAL SHIPMENTS: ALLOWED(9)转船：TRANSSHIPMENT: ALLOWED(10)付款条件：TERMS OF PAYMENT: THE BUYER SHALL OPEN THROUCH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT WHICH REMAINS VALID FOR NEGOTIATLON IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMENT.(11)保险：INSURANCE: TO BE EFFECTED BY BUYER.(12)REMARKS: 10% MORE OR LESS IN QUANTITY AND AMOUNT IS ALLOWED.Confirmed by:买方 佐藤月升 卖方 盛子曲THE BUYER THE SELLER(2)信用证SEQUENCE OF TOTAL*27 :1/1FORM OF DOCUMENTARY CREDIT *40A :IRREVOCABLEDOCUMENTARY CREDIT NUMBER*20 :LC-78900860DATE OF ISSUE*30 :090109APPLICABLE RULES *40E :UCP LATEST VERSIONDATE AND PIACE OF EXPIRY *31D :090320 AT THE NEGOTIATION BANKAPPLICANT *50: SHAANXI HOPE TRADE CO.，LTD.NO.86 DALIAN ROAD. XIAN SHAANXI PROVINCE CHINABENEFICIARY *59: SUZUKINO SHAJ CO., LTD.677-3 HIGASHITAKAGI, TAGAGISE-CHO, SAGA-CITY,SAGA JAPANCURRENCY CODE, AMOUNT *32B : EUR22900, 00PERCENTAGE CREDIT AMOUNT TOLERANCE *39A : 05/05AVAILABLE WITH/BY *41D : BANK OF CHINA SHAANXI BRANCH BY NEGOTIATIONDRAFTS AT. *42C : AT SIGHTDRAWEE *42A : SMBCUS33PARTIAL SHIPMENTS *43P : NOT ALLOWEDTRANSSHIPMENT *43T : NOT ALLOWEDPORT OF LOADING/AIRPORT OF DEPARTURE *44E: SHANGHAI PORTPORT OF DISCHARGE/AIRPORT OF DESTINATION *44F: TOKYO PORTLATEST DATE OF SHIP. *44C : 090305DESCRIPT. OF GOODS *45A :CFR OSAKA PORTCARDEN SHOES 7060PRSTOTAL USD22592, 00DOCUMENTS REQUIRED *46A :+COMMERCIAL INVOICE IN THREE ORIGINAL+FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MARKED FREIGHT COLLECT MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED NOTIFY APPLICANT+PACKING LIST IN THREE ORICINAL+GSP CERTIFICATE OF ORIGIN FORM A IN ONE ORICINAL ONE COPY.ADDITIONAL CONDITIONS *47 :T.T.REIMBURSEMENT: UNACCEPTABLEx)INSURANCE IS TO BE EFFECTED BY SELLERx)AMOUNT AND QUANTITY OF GOODS-5 PERCENT MORE OR LESS ALLOWEDCHARGES -71B : ALL BANKING CHARCES AND COMMISSIONS INCLUDING RE-IMBURSEMENT COMMISSIONS OUTSIDE JAPAN ARE FOR AC.COUNT OF BENEFICIARY.PERIOD FOR PRESENTATION *48: DOCUMENTS TO BE PRESENTED WITHIN 5 DAY AFTERTHE DATE OF SHIPMENT BUT WITHIN THE VALIDITYOF THE CREDIT.CONFIRMATION INSTRUCTIONS *49 : WITHOUTINSTRUCTIONS TO THE PAYING/ACCEPTING/NEGOTIATING BANK *78:TO NEGOTIATING BANK:ALL DOCUMENTS MUST BE SEND TO US(4-6-5 KITAHAMA CHUO-KU, OSAKA, JAPAN)BY COURIER OR REGISTERED AIRMAIL IN TWO LOTS. PLEASE CLAIM YOUR REIMBURSEMENT FROM OUR NEW YOUK BRANCH, 227 PARK AVENUE, NEW YORK, NY10172, U.S.A.WE CHARGE USD50.00 FOR EACH DOCUMENT FOUND NOT IN COMPLIANCE WITH LC TERMS WHETHER OR NOT WE TAKE UP THE SAME AT OUR SOLE DISCRETION.PLEASE DEDUCT THE CHARGE FROM YOUR REIMBURSEMENT CLAIM, DESPILE ANYOTHER TERMS HEREOF TO THE CONTRSRY IF ANY. THE CHARCE NOT THUS DEDUCTEDWILL BE BILLED TO YOU.REIMBURSEMENT IS SUBJECT TO ICC URR525.ADVISE THROUGH BANK * 57D :BANK OF CHINA SHAANXI BRANCH(38 JUHUA YUAN EAST AVE., XI AN 710001, SHAANXI PROV., CHINA)序号SWIFT代码存在问题修改为12345678910答案与解析 在实际业务中，信用证的开立以合同和相关惯例为依据。信用证的审核需要通知行和受益人共同完成，但各有侧重。本题主要考察受益人根据合同和UCP600对信用证的审核。经审核，信用证存在以下问题：1SWIFT代码50填写错误，应将“SHAANXI HOPE TRADE CO., LTD. NO.86 DALIAN ROAD, XIAN SHAANXI PROVINCE CHINA”修改为“SUZUKINO SHAJ CO., LTD.677-3 HIGASHITAKAGI,TAGAGISE-CHO, SAGA-CITY, SAGA JAPAN”。解析 信用证开证申请人应为外贸合同的买方，故此栏应填写合同买方的名称与地址。2SWIFT代码59填写错误，应将“SUZUKINO SHAJ CO., LTD.677-3 HIGASHITAKAGI, TAGAGISE-CHO, SAGA-CITY, SAGA JAPAN”修改为“SHAANXI HOPE TRADECO., LTD. NO.86 DALIAN ROAD, XIAN SHAANXI PROVINCE CHINA”。解析 信用证受益人应为外贸合同的卖方，故此栏应填写合同卖方的名称与地址。3SWIFT代码32B填写错误，应将“EUR22900,00”修改为“USD22592”。解析 原则上来证的币别和币值应与合同的币别和币值相符。如用其他货币开证，应按汇率折算，看是否与合同金额相符，若不符则要改证。4SWIFT代码43P填写错误，应将“NOT ALLOWED”修改为“ALLOWED”。解析 合同中明确规定允许分批装运(PARTIAL SHIPMENTS: ALLOWED)，但来证中禁止分批装运，故必须修改信用证，否则有可能由于实际运输方式为分批装运而造成装运文件与信用证要求不符。5SWIFT代码43T填写错误，应将“NOT ALLOWED”修改为“ALLOWED”。解析 合同中明确规定允许转运(TRANSSHIPMENT ALLOWED)，但来证中禁止转运，故必须修改信用证，否则有可能由于实际运输方式为转运而造成装运文件与信用证要求不符。6SWIFT代码44E填写错误，应将“SHANGHAI, CHINA”修改为“DALIAN, CHINA”。解析 销售合同中明确规定装运港为大连港(PORT OF LOADING: DALIAN CHINA)，而不是上海港(SHANGHAI, CHINA)。7SWIFT代码44F填写错误，应将“TOKYO, JAPAN”修改为“OSAKA, JAPAN”。解析 销售合同中明确规定目的港为大阪港(PORT OF LOADING: OSAKA, JAPAN)，而不是东京港(TOKYO, JAPAN)。8SWIFT代码45A填写错误，应将“CFR OSAKA”修改为“FOB DALIAN”。解析 销售合同中明确规定采用FOB DAUAN贸易术语成交。9SWIFT代码47填写错误，应将“INSURANCE IS TO BE EFFECTED BY SELLER”修改为“INSURANCE IS TO BE EFFECTED BY BUYER”。解析 采用FOB术语成交时，由买方负责办理保险(TO BE EFFECTED BY BUYER)。10SWIFT代码48填写错误，应将“DOCUMENTS TO BE PRESENTED WITHIN 5 DAY AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT”修改为”DOCUMENTS TO BE PRESENTED WITHIN 15 DAY AFTER THE DATE OF SHIPMENT BUTWITHIN THE VALIDITY OF THE CREDIT”。解析 销售合同中明确规定货物装运后15天内交单(DOCUMENTS TO BE PRESENTED WITHIN 15 DAY AFFER THE DATE OF SHIPMENT)。2根据销售合同审核信用证，将信用证存在的问题以及如何修改填入表格中。(1)销售合同(5)装运期限：TIME OF SHIPMENT: SHIPMENT TO BE EFFECTED BEFORE MAR.1,2009(6)装运港：PORT OF LOADING: SHANGHAI CHINA(7)目的港：PORT OF DESTINATION: OSAKA JAPAN(8)分批装运：PARTIAL SHIPMENTS: NOT ALLOWED(9)转船：TRANSSHIPMENT: NOT ALLOWED(10)付款条件：TERMS OF PAYMENT: THE BUYER SHALL OPEN THROUGH A BANK ACCEP-FABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT WHICH REMAINS VALID FOR NEGOTIATLON IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMENT.(11)保险：INSURANCE: TO BE COVERED BY THE BUYER.(12)REMARKS: 10% MORE OR LESS IN QUANTITY AND AMOUNT IS ALLOEED.Confirmed by：买方 后藤均一 卖方 何锦THE BUYER THE SELLER(2)信用证SEQUENCE OF TOTAL *27 : 1/1APPLICABLE RULES *40 : IRREVOCABLEDOC. CREDIT NUMBER *20 : LC-429-393536DATE OF ISSUE *31C : 081225EXPIRY *31D : DATE 090316PLACE IN THE COUNTRY OF THE APPLI.CANTAPPLICANT *50 : NINGBO YIXIN IMP. EXP. CO., LTD.NO. 1005 ZHONGSHAN ROAD(E.1),NINGBO CHINABENEFICIARY *59 : SHINORMAN CO., LTD.ITC BUILDING 6TH FLOOR SUITE 6021-8-4 CHOME ISOBE-DORI CHUO-KUKOBE JAPANAMOUNT *32B : CURRENCY HKD AMOUNT 39600,00MAX. CREDIT AMOUNT *39 : UP TO USD39600,00AVAILABLE WITH/BY *41D : ANY BANK BY NEGOTIAIONDRAFTS AT. *42C : DRAFTS AT SIGHT FOR FULL INVOICEVALUEDRAWEE *42A :* ASAHI BANK LTD. FORMERLY THE* KYOWA SAIYAMA BANK. LTD.* TOKYOPARTIAL SHIPMENTS *43P : ALLOWEDTRANSSHIPMENT *43T : ALLOWEDPORT OF LOADING/AIRPORT OF DEPARTURE *44E: DALIAN, CHINAPORT OF DISCHARGE/AIRPORT OF DESTINATION *44F: KOBE, JAPANLATEST DATE OF SHIP. *44C : 090301DESCRIPT. OF GOODS *45A :(1)3000PCS OF APRON ART NO. 96837 USD5,00(2)4000PCS OF APRON ART NO. 96838 USD6,00PRICE TERM：CIF KOBEDOCUMENTS REQUIRED *46A :+3/3 SET OF ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED. MARKED FREIGHT PREPAID AND NOTIFY APPLICANT+ORIGINAL SIGNED COMMERCIAL INVOICE IN 5 FOLD INDICATING CONTRACT NO.+CERTIFICATE OF ORICIN IN 1 ORIGINAL AND 1 COPY.+PACKING LIST IN 3 FOLD+WEIGHT LIST IN 3 FOLDADDITIONAL COND. *47 :1T.T. REIMBURSEMENT IS PROHIBITED.210PCT MORE OR LESS IN QUANTITY ACCEPTABLE.DETAILS OF CHARGES *71B : ALL BANKINC CHARGES OUTSIDE JAPAN INCLUDING REIMBURSEMENT COMMISSIONS ARE FOR ACCOUNT OF BENEFICIARY.PRESENTATION PERIOD *48 : DOCUMENTS TO BE PRESENTED WITHIN 5 DAY AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THECREDIT.CONFIRMATION *49 : WITHOUTINSTRUCTIONS *78:THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US (INTL OPERATIONS CENTER MAIL ADDRESS:C.P.O.BOX NO.800 TOKYO 100-91 JAPAN) IN TWO CONSECUTIVE LOTS, UPON RECEIPTOF THE DRAFTS AND DOCUMENTS IN ORDER, WE WILL REIMBURSE THE NEGOTIATINGBANK IN ACCORDANCE WITH THEIR INSTRUCTIONS.序号SWIFT代码存在问题修改为12345678910答案与解析 在实际业务中，信用证的开立以合同和相关惯例为依据。信用证的审核需要通知行和受益人共同完成，但各有侧重。本题主要考察受益人根据合同和UCP600对信用证的审核。经审核，信用证存在以下问题：1SWIFT代码31 D填写错误，应将“PLACE IN THE COUNTRY OF THE APPLICANT”修改为“PLACE IN THE COUNTRY OF BENEFICIARY”。解析 原信用证开证申请人所在地到期(PLACE IN THE COUNTRY OF THE APPLICANT)不利于受益人掌握，如果交单期恰逢最后一天的有效时期时，容易引起买卖双方因时差原因或工作时间原因而产生经济纠纷。因此，以交单人所在国家即信用证受益人所在国家为合理。2SWIFT代码50填写错误，应将“NINGBO YIXIN IMP. EXP. CO., LTD. NO.1005 ZHONGSHAN ROAD(E.1), NINGBO CHINA”修改为：SHINORMAN CO., LTD.NAKANOMACHI 2-20-16, MIYAKOJIMA-KUOSAKA JAPAN解析 信用证开证申请人应为外贸合同的买方，故此栏应填写合同买方的名称与地址。3SWIFT代码59填写错误，应将“SHINORMAN CO., LTD. ITC BUILDING 6TH FLOOR SUITE 602 1-8-4 CHOME ISOBE-DORI CHUO-KU KOBE JAPAN”修改为：SHAOXING TEXTILE&GARMENT CO., LTD.NO.1005 ZHONGSHAN ROAD(E.1), SHAOXING CHINA解析 信用证受益人应为外贸合同的卖方，故此栏应填写合同卖方的名称与地址。4SWIFT代码32B填写错误，应将“CURRENCY HKD AMOUNT 39600,00”修改为：“CURRENCY USD AMOUNT 39600,00”。解析 原则上来证的币别和币值应与合同的币别和币值相符。如用其他货币开证，应按汇率折算，看是否与合同金额相符，若不符则要改证。5SWIFT代码43P填写错误，应将“ALLOWED”修改为：“NOT ALLOWED”。解析 合同中明确规定不允许分批装运(PARTIAL SHIPMENTS NOT ALLOWED)，但来证中，允许分批装运，故必须修改信用证，以使信用证与合同要求相符。6SWIFT代码43T填写错误，应将“ALLOWED”修改为：“NOT ALLOWED”。解析 合同中明确规定不允许转运(TRANSSHIPMENT NOT ALLOWED)，但来证中，允许转运，故必须修改信用证，以使信用证与合同要求相符。7SWIFT代码44E填写错误，应将“DALIAN, CHINA”修改为：“SHANGHAI, CHINA”。解析 合同规定装运港为上海港(PORT OF LOADING: SHANGHAI CHINA)。8SWIFT代码44F填写错误，应将“KOBE, JAPAN”修改为：“OSAKA, JAPAN”。解析 合同规定目的港为日本大阪港(PORT OF DESTINATION: OSAKA JAPAN)。9SWIFT代码45A填写错误，应将“CIF KOBE”修改为：“CFR OSAKA”。解析 从合同资格可以看出，本合同价格术语为“CFR OSAKA”。10SWIFT代码48填写错误，应将“DOCUMENTS TO BE PRESENTED WITHIN 5 DAY AFTER THE DATE OF SHIPMENT”修改为：“DOCUMENTS TO BE PRESENTED WITHIN 15DAY AFTER THE DATE OF SHIPMENT”。解析 合同规定货物装运后15天交单(15 DAYS AFFER THE DATE OF SHIPMENT)，而信用证却规定为“5 DAYS AFTER THE DATE OF SHIPMENT”，这显然与合同不符。3根据销售合同审核信用证，指出信用证存在的问题并说明应如何修改。(1)销售合同(5)装运期限：TIME OF SHIPMENT: SHIPMENT TO BE EFFECTED BEFORE FEB.28, 2007(6)装运港：PORT OF LOADING: NINGBO CHINA(7)目的港：PORT OF DESTINATION: KOBE JAPAN(8)分批装运：PARTIAL SHIPMENTS: NOT ALLOWED(9)转船：TRANSSHIPMENT: NOT ALLOWED(10)付款条件：TERMS OF PAYMENT: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT WHICH REMAINS VALIDFOR NEGOTIATLON IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMENT.(11)保险：INSURANCE: TO BE COVERED BY THE BUYER.(12)REMARKS：Confirmed by：买方 高岛 卖方 洪坡THE BUYER THE SELLER(2)信用证2006DEC25 15:55:52 LOGICAL TERMINAL P005MT700 ISSUE OF A DOCUMENTARY CREDIT PAGE 00001RUNC SWPR3UMR 00182387MAGACK DWS7651 AUTH OK, KEY B19604214FAEA982, BKCHCNBJ SAIB JPJT RECORDBASIC HEADER F 01 BKCHCNBJA300 81 18 157214APPLICATION HEADER 0 700 1547 061225 SAIBJPJTCXXX 3846 992024 050225 1447*ASAHI BANK LTD, FORMERILY THE*KYOWA SAIYAMA BANK, IJTD. *TOKYOUSER HEADER SERVICE CODE 103:BANK PRIORITY 113:MSC USER REF. 108:INFO. FROM CI 115:SEQUENCE OF TOTAL *27 : 1/1APPLICABLE RULES *40 : IRREVOCABLEDOC, CREDIT NUMBER *20 : LC-788-392328DATE OF ISSUE *31C : 061225EXPIRY *31D : DATE 070215PIACE IN THE COUNTRY OF THE APPLICANTAPPLICANT *50 : NINGBO YIXIN IMP. EXP. CO., LTD.NO.1005 ZHONGSHAN ROAD(E.1), NINGBO CHINABENEFICIARY *59 : SHINORMAN CO., LTD.ITC BUILDING 6TH FLOOR SUITE 6021-8-4 CHOME ISOBE-DORI CHUO KU KOBE JAPAN AMOUNT *32B : CURRENCY HKD AMOUNT 26400,00MAX. CREDIT AMOUNT *39 : UP TOAVAILABLE WITH/BY *41D : ANY BANKBY NECOTIATIONDRAFTS AT. *42C : DRAFTS AT SIGHT FOR FULL INVOICEVALUEDRAWEE *42A :*ASAHI BANK LTD. FORMERLY THE*KYOWA SAIYAMA BANK. LTD. *TOKYOPARTIAL SHIPMENTS *43P : ALLOWEDTRANSSHIPMENT *43T : ALLOWEDLOADING ON BOARD/DISPATCH/TAKINC IN CHARGE AT/FROM. *44A:SHANGHAI, CHINAFOR TRANSPORTATION TO. *44B:KOBE, JAPANLATEST DATE OF SHIP. *44C : 070130DESCRIPT. OF GOODS *45A :(1) WIDE MOUTH FLASK 3000PCS USD5,00PACKAGING: NORMAL COLOR BOX(2) THERMOS 4000PCS USD6,00STAINLESS STEEL CAPACITY: 500MLPACKING: COLOR BOX/PC, 12PCS/CARTONPRICE TERM: CIF KOBEDOCUMENTS REQUIRED *46A :+3/3 SET OF ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED, MARKED FREIGHT PREPAID AND NOTIFYAPPLICANT+ORIGINAL SIGNED COMMERCIAL INVOICE IN 5 FOLD INDICATING CONTRACT NO.+INSURANCE POLICY OR CERTIFICATE, ENDORSED IN BLANK, FOR 110PCT OF THE INVOICE VALUEINCLUDING: THE INSTITUTE CARGO CLAUSES(A), THE INSTITUTE WAR CLAUSES AND THE INSTITUTE STRIKES, RIOTS AND CIVIL MOTIONS CLAUSES, INSURANCECLAIMS TO BE PAYABLE IN JAPAN+CERTIFICATE OF ORICIN IN 1 ORIGINAL AND 1 COPY.+PACKING LIST IN 3 FOLD+WEIGHT LIST IN 3 FOLDADDITIONAL COND. *47 :1T.T. REIMBURSEMENT IS PROHIBITED.210PCT MORE OR LESS IN QUANTITY ACCEPTABLE.3THE COODS TO BE PACKED IN STRONG EXPORT CARTONS.DETAILS OF CHARGES *71B : ALL BANKINC CHARGES OUTSIDE JAPAN INCLUDING REIMBURSEMENT COMMISSIONS ARE FOR ACCOUNT OF BENEFICIARY.PRESENTATION PERIOD *48 : DOCUMENTS TO BE PRESENTED WITHIN 2 DAY AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THE CREDIT.CONFIRMATION *49 : WITHOUTINSTRUCTIONS *78:THIS CREDIT IS NON-OPERATIVE UNLESS THE OPENING BANK GIVE FURTHER ADVISE.THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US (INTL OPERATIONS CENTER MAIL ADDRESS:C.P.O. BOX NO.800 TOKYO 100-91 JAPAN) IN TWO CONSECUTIVE LOTS, UPON RECEIPTOF THE DRAFTS AND DOCUMENTS IN ORDER, WE WILL REIMBURSE THE NEGOTIATINGBANK IN ACCORDANCE WITH THEIR INSTRUCTIONS.TRAILER : ORDER IS MAC: PAC: ENC: CHK: TNG: MAC: 3CDFF763CHK: 8A1AA1203070修改表格序号SWIFT代码存在问题修改答案与解析 在实际业务中，信用证的开立以合同和相关惯例为依据。信用证的审核需要通知行和受益人共同完成，但各有侧重。本题主要考察受益人根据合同和UCP600对信用证的审核。经审核，信用证存在以下问题：1SWIFT代码50、59填写错误，应将信用证开证申请人与受益人互相对调。解析 根据合同资料可以看出，信用证开证申请人应为外贸合同的买方，信用证受益人应为外贸合同的卖方。2SWIFT代码31D填写错误，应将“PLACE IN THE COUNTRY OF THE APPLICANT”修改为“PLACE IN THE COUNTRY OF BENEFICIARY”。解析 原信用证开证申请人所在地到期不利于受益人掌握，如果交单期恰逢最后一天的有效时期时，容易引起买卖双方因时差原因或工作时间原因而产生经济纠纷。因此，以交单人所在国家即信用证受益人所在国家为合理。3SWIFT代码32B填写错误，应将“CURRENCY HKD AMOUNT 26400, 00”修改为“USD41400.00”。解析 原则上来证的币别和币值应与合同的币别和币值相符。如用其他货币开证，应按汇率折算，看是否与合同金额相符，若不符则要改证。4SWIFT代码45A填写错误，应将“THERMOS 4000PCS”修改为“THERMOS 4400PCS”。5SWIFT代码45A填写错误，应将“CIF KOBE”修改为“CFR KOBE”。解析 合同规定采用CFR术语而不是CIF术语成交。6SWIFT代码46A填写错误，应删去保险单据条款。解析 采用CFR术语成交时，信用证受益人无需提交保险单，故应删去保险单据条款。7SWIFT代码47填写错误，应将“10 PCT MORE OR LESS IN QUANTITY ACCEPTABLE”删除。解析 附加条款(ADDITIONAL COND)中关于溢短装数量(10% more or less)与合同规定不符，应将“10 PCT MORE OR LESS IN QUANTITY ACCEVFABLE”删除。8SWIFT代码48填写错误，应将“DOCUMENTS TO BE PRESENTED WITHIN 2 DAY AFIER THE DATE OF SHIPMENT”修改为“DOCUMENTS TO BE PBESENTED WITHIN 15DAY AFTER THE DATE OF SHIPMENT”。9SWIFT代码43P填写错误，应将“ALLOWED”修改为“NOT ALLOWED”。解析 合同中明确规定不允许分批装运(PARTIAL SHIPMENTS NOT ALLOWED)，但来证中，允许分批装运，故必须修改信用证，以使信用证与合同要求相符。10SWIFT代码43T填写错误，应将“ALLOWED”修改为“NOT ALLOWED”。解析 合同中明确规定不允许转运(TRANSSHIPMENT NOT ALLOWED)，但来证中，允许转运，故必须修改信用证，以使信用证与合同要求相符。11SWIFT代码78填写错误，应将“THIS CREDIT IS NON-OPERATIVE UNLESS THE OPENING BANK GIVE FURTHER ADVISE”删除。解析 此为信用证“软条款”，必须删除，否则对信用证受益人非常不利。12SWIFT代码44A填写错误，应将“SHANGHAI, CHINA”修改为“NINGBO, CHINA”。解析 合同规定装运港为宁波港(PORT OF LOADING: NINGBO CHINA)。4根据销售合同审核信用证，指出信用证存在的问题并说明如何修改。(1)销售合同(5)装运期限：TIME OF SHIPMENT: SHIPMENT TO BE EFFECTED BEFORE FEB.28, 2007(6)装运港：PORT OF LOADING: QINGDAO CHINA(7)目的港：PORT OF DESTINATION: KOBE JAPAN(8)分批装运:PARTIAL SHIPMENTS: NOT ALLOWED(9)转船：TRANSSHIPMENT: NOT ALLOWED(10)付款条件：TERMS OF PAYMENT: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT WHICH REMAINS VAUDFOR NECOTIATLON IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMENT.(11)保险：INSURANCE: TO BE COVERED BY THE BUYER.(12)REMARKS: 5% MORE OR LESS LN QUANTITY AND AMOUNT IS ALLOWED.Confirmed by：买方 高岛 卖方 洪坡THE BUYER THE SELLER(2)信用证2006 DEC25 15:55:52 LOGICAL TERMINAL P005MT700 ISSUE OF A DOCUMENTARY CREDIT PAGE 00001RUNC SWPR3UMR 001 82387MAGACK DWS765 1 AUTH OK, KEY B19604214FAEA982, BKCHCNBJ SAIB JPJT RECORDBASIC HEADER F 01 BKCHCNBJA300 81 18 157214APPLICATION HEADER 0 700 1547 061225 SAIBJPJTCXXX 3846 992024 050225 1447*ASAHI BANK LTD, FORMERLY THE*KYOWA SAIYAMA BANK. LTD. *TOKYOUSER HEADER SERVICE CODE 103:BANK PRIORITY 113:MSG USER REF. 108:INFO. FROM CI 115:SEQUENCE OF TOTAL *27 : 1/1FORM OF DOC, CREDIT *40 : REVOCABLEDOC, CREDIT NUMBER *20 : LC-788-392328DATE OF ISSUE *31C : 061225EXPIRY *31D : DATE 070215PIACE IN THE COUNTRY OF THE APPUCANTAPPLICANT *50 SAKULAN CO., LTD.ITC BUILDINC 6TH FLOOR SUITE 602 1-8-4CHOME ISOBE-DORI CHUO-KU KOBE JAPANBENEFICIARY *59 QINGDAO HUANXING IMP. EXP. CO., LTD.NO.1005 ZHONGSHAN ROAD(E.1), QINGDAO CHINAAMOUNT *32B : CURRENCY USD AMOUNT 123000,00MAX. CREDIT AMOUNT *39 : UP TOAVAILABLE WITH/BY *41D : ANY BANKBY NEGOTIATIONDRAFTS AT. *42C : DRAFTS AT SIGHT FOR FULL INVOICEVALUEDRAWEE *42A :*ASAHI BANK LTD, FORMERLY THE*KYOWA SAIYAMA BANK, LTD. *TOKYOPARTIAL SHIPMENTS *43P : NOT ALLOWEDTRANSSHIPMENT *43T : ALLOWEDLOADING IN CHARGE *44A : SHIPMENT FROM CHINESE PORT(S)FOR TRANSPORT TO. *44B : TO TOKYO, JAPANLATEST DATE OF SHIP. *44C : 070130DESCRIPT. OF GOODS *45A :(1)MANS BELT 3100PCS USD12.001)MATERIAL: PU2)SIZE 1004.8CM3)OUTER PACKING: 150PCS/CTN(2)FASHION BELT 4800PCS USD15.001)SIZE: 1058CM2)MATERIAL: PU, NEEDLE BUCKLE3)OUTER PACKING: 120PCS/CTN(3)DIAMANTE BELT 550PCS USD30.001)SIZE: 1053.8CM2)MATERIAL: METALLIC PU WITH NEEDLE BUCKLE3)OUTER PACKING: 100PCS/CTNPRICE TERM: CIFDOCUMENTS REQUIRED *46A+3/3 SET OF ORIGINAL CIEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSE