外贸单证课堂练习附答案

1、单证练习1一、根据下述合同的内容审核信用证，指出不符之处，并提出修改意见请在答题纸上作答。合同：SALESCONFIMATIONContractNo.YM0806009Date:June05,2011TheSeller:TianjinYimeiInternationalCorp.Address:58DongliRoadTianjin,ChinaTheBuyer:VALUETRADINGENTERPRISE,LLCAddress:Rm1008GreenBuildingKuwaitThisSalesContractismadebyandbetweenSellerandBuyer,wherebyth

2、eSelleragreetosellandtheBuyeragreetobuytheunder-mentionedgoodsaccordingtothetermsandconditionsstipulatedbelow:SpecificationofGoodsQuantityUnitpriceAmountMansWindBreakerStyleNo.YM082Colour:BlackKhaki2500PCS2500PCSCIFC5KUWAITUSD15.10/PCUSD15.10/PCUSD37750.00USD37750.00TOTAL5000PCSUSD75500.00TOTALAMOUN

3、T:SayU.S.DollarsSeventyFiveThousandFiveHundredOnly.Packing:20pcsarepackedinoneexportstandardcarton.ShippingMarks:VALUEORDERNO.A01KUWAITC/No.1-UPTimeofShipment:BeforeAUGG.10,2011LoadingPortandDestination:FromTianjin,ChinatoKuwaitPartialshipment:NotallowedTransshipment:AllowedInsurance:Tobeeffectedbyt

4、hesellerfor110%invoicevaluecoveringAllRisksandWarRiskasperCICofPICCdated01/01/1981TermsofPayment:ByL/Cat60daysaftersight,reachingthesellerbeforeJune15,2011,andremainingvalidfornegotiationinChinaforfurther15daysaftertheeffectedshipment.L/Cmustmentionthiscontractnumber.L/CadvisedbyBANKOFCHINA.Allbanki

5、ngchargesoutsideChina(themainlandofChina)areforaccountoftheDrawee.Documents:+Signedcommercialinvoiceintriplicate.+Fullset(3/3)ofcleanonboardoceanBillofLadingmarkedFreightPrepaidmadeouttoorderblankendorsednotifyingtheapplicant.+InsurancePolicyinduplicateendorsedinblank.+PackingListintriplicate.+Certi

6、ficateofOriginissuedbyChinaChamberofCommerce.Signedby:THESELLER:THEBUYER:TianjinYimeiInternationalCorp.VALUETRADINGENTERPRISE,LLCJackJulia信用证：27:SEQUENCEOFTOTAL:1/140A:FORMOFDOC.CREDIT:IRREVOCABLE20:DOC.CREDITNUMBER:KR369/0331C:DATEOFISSUE:11061940E:APPLICABLERULES:UCPLATESTVERSION31D:DATEANDPLCAOFE

7、XPIRY:110825KUWAIT51D:APPLICANTBANK:VALUETRADINGENTERPRISECORP.RM1008GREENBUILDINGKUWAIT50:APPLICANT:AORESPECIALTIESMATERIALCORP.YARIMCA,KOCAELI41740,IZMIT,TURKEY59:BENEFICIARY:TIANJINYMEIINTERNATIONALCORP.58DONGLIROADTIANJIN,CHINA32B:CURRENCYCODE,AMOUNT:USD71500.0041A:AVAILABLEWITHBY:BANKOFCHINABYN

8、EGOTIATION42C:DRAFTSAT：90DAYSAFTERSIGHT42A:DRAWEE:VALUETRADINGENTERPRISE,LLC43P:PARTIALSHIPMENTS:NOTALLOWED43T:TRANSSHIPMENT:NOTALLOWED44E:PORTOFLOADING/AIRPORTOFDEPARTURE:ANYCHINESEPORT44F:PORTOFDISCHARGE/AIRPORTOFDESTINATION:KUWAITBYSEAFREIGHT44C:LATESTDATEOFSHIPMENT:11071045A:DESCRIPTIONOFGOODSAN

9、D/ORSERVICES:5000PCSWINDBREAKERSTYLENO.YM085ASPERORDERNO.A01ANDS/CNO.YM009ATUSD15.10/PCCIFKUWAITPACKEDINCARTONOF20PCSEACH46A:DOCUMENTSREQUIRED+SIGNEDCOMMERCIALINVOICEINTRIPLICATEINDICATINGLCNO.ANDCONTRACTNO.+FULLSET(3/3)OFCLEANONBOARDOCEANBILLOFLADINGMADEOUTTOAPPLICANTANDBLANKENDOSEDMARKEDFREIGHTTOC

10、OLLECT”NOTIFYTHEAPPLICANT+SIGNEDPACKINGLISTINTRIPLICATESHOWINGTHEFOLLOWINGDETAILS:TOTALNUMBEROFPACKAGESSHIPPED;CONTENT(S)OFPACKAGE(S),GROSSWEIGHT,NETWEIGHTANDMEASUREMENT.+CERTIFICATEOFORIGINISSUEDANDSIGNEDORAUTHENTICATEDBYALOCALCHAMBEROFCOMMERCELOCATEDINTHEEXPORTINGCOUNTRY.+INSURANCEPOLICY/CERTIFICA

11、TEINDUPLICATEENDORSEDINBLANKFOR120%INVOICEVALUE,COVERINGALLRISKSANDWARRISKOFCICOFPICC(1/1/1981)71B:CHARGES:ALLCHARGESANDCOMMISSIONSAREFORACCOUNTOFBENEFICIARYINCLUDINGREIMBURSINGCHARGES经审核，信用证存在问题如下:110815;CHINA;1. .31D信用证到期时间错，应该是2. 31D信用证到期地点错，应该是3. 50申请人名称错，应该是VALUETRADINGENTERPRISE,LLC.;4. 59受益人名

12、称错，应该是TIANJINYIMEIINTERNATIONALCORP.;5. 32B金额错，应该是USD75500.00;6. 42C汇票期限错，应该是60DAYSAFTERSIGHT;7. 42A汇票付款人错，应该是开证银行；8. 43T转运要求错，应该是ALLOWED;9. 44E装运港错，应该是TIANJIN,CHINA;10. 44F卸货港错，应该是KUWAIT;11. 44C最晚装运日错，应该是12. 45A货物名称错，应该是13. 45A合同号码错，应该是14. 45A贸易术语错，应该是110731;MENSWINDBREAKER;YM0806009;CIFC5KUWAIT;15

13、. 46A第2条提单抬头错，应该是MADEOUTTOORDER;16. 46A第2条提单运费显示错，应该是FREIGHTPREPAID;17. 46A第5条保单加成错，应该是FOR110%INVOICEVALUE;18. 71B银行费用错，应该是FORACCOUNTOFTHEDRAWEE。二、根据下面合同资料和相关资料指出下列开证申请书中错误的地方请在答题纸上作答。2011年6月20日，上海华联皮革制品有限公司(SHANGHAIHUALIANLEATHERGOODSCO.,LTD.156CHANGXINGROAD,SHANGHAI,CHINA)向SVSDESIGNPLUSCO.,LTD.1-5

14、09HANNAMDONGYOUNGSAN-KU,SEOUL,KOREA出口DOUBLEFACESHEEPSKIN一批，达成以下主要合同条款：1. Commodity:DOUBLEFACESHEEPSKINCOLOURCHESTNUT2. Quantity:3175.25SQFT(平方英尺)3. PACKING:INCARTONS4. UnitPrice:USD7.40/SQFTCIFSEOUL5. Amount:USD23496.856. Timeofshipment:DuringNOV.2011PortofLoading:SHANGHAI,CHINAPortofDestination:SEO

15、UL,KOREAPartialshipment:ALLOWEDTransshipment:PROHIBITED7. Insurance:TOBECOVEREDBYTHESELLERFOR110%INVOICEVALUECOVERINGALLRISKANDWARRISKASPERCICOFTHEPICCDATED01/01/1981.8. Payment:BYIRREVOCABLELETTEROFCREDITAT45DAYSSIGHTTOREACHTHESELLERNOTLATERTHANJUNE24,2011,VALIDFORNEGOTIATIONINCHINAUNTILTHE15THDAYA

16、FTERTIMEOFSHIPMENTDocument:(1)SIGNEDCOMMERCIALINVOICEIN3FOLD.(2) SIGNEDPACKINGLISTIN3FOLD.(3) FULLSETOFCLEANONBOARDOCEANB/LIN3/3ORIGINALSISSUEDTOORDERANDBLANKENDORSEDMARKEDFREIGHTPREPAID”ANDNOTIFYTHEAPPLICANYT.(4) CERTIFICATEOFORIGININ1ORIGINALAND1COPYISSUEDBYTHECHAMBEROFCOMMERCEINCHINA(5)INSURANCEP

17、OLICY/CERTIFICATEINDUPLICATEENDORSEDINBLANKFOR110%INVOICEVALUECOVERINGALLRISKSANDWARRISKSOFCICOFPICC(1/1/1981).SHOWINGTHECLAIMINGCURRENCYISTHESAMEASTHECURRENCYOFCREDIT相关资料：(1)信用证号码：MO722111057(2)合同号码：HL20110315SVSDESIGNPLUSCO.,LTD国际商务单证员金浩于2011年6月23日向KOOKMINBANK,SEOUL,KOREA办理申请电开信用证手续，通知彳亍是BANKOFCHI

18、NA,SHANGHAIBEANCHIRREVOCABLEDOCUMENTARYCREDITAPPLICATIONBeneficiary(fullnameandaddress)SVSDESIGNPLUSCO.,LTD.1-509HANNAMDONGYOUNGSAN-KU,SEOUL,KOREAL/CNo.MO722111059ContractNo.HL20110315DateandplaceofexpiryofthecreditNOV.15,2011inCHINAPartialshipmentnotallowedTransshipmentallowedIssuedbyteletransmissi

19、on(whichshallbetheoperativeinstrument)Loadingonboard/dispatch/takinginchargeat/fromSEOUL,KOREANotlatethanOCT.31,2011FortransportationtoSHANGHAI,CHINAAmount(bothinfiguresandwords)EUR23496.85SAYEUROTWENTYTHREETHOUSANDFOURHUNDREDNINETYSIXPOINTEIGHTYFIVEONLYDescriptionofgoods:DOUBLEFACESHEEPSKINCOLOURCH

20、ESTNUT3175.25PCSPacking:INGUNNYBAGSCreditavailablewithANYBANKINCHINAbynegotiationagainstthedocumentsdetailedhereinandbeneficiarysdraftfor100%oftheinvoicevalueATSIGHTdrawnonUS.CFRTO:BANKOFCHINADate:JUNE25,2011Documentsrequired:(markedwithx)1. (x)SignedCommercialinvoicein5copiesindicatinginvoiceNo.,co

21、ntractNo.2. (x)FullsetofcleanonboardoceanBillofLadingmadeouttoorderofissuingbankandblankendorsed,markedfreight(x)tocollect/()prepaidshowingfreightamountnotifytheapplicant.3. (x)InsurancePolicy/Certificatein2copiesfor120%oftheinvoicevalueshowingclaimspayableinChinaincurrencyofthedraft,blankendorsed,c

22、overing(x)OceanMarineTransportation/()AirTransportation/()OverLandtransportationAllrisks.4. (x)PackingList/WeightMemoin5copiesindicationquantity/grossandnetweightsforeachpackageand5.(packingconditionsascalledforbytheL/C.)CertificateofQuantity/Weightincopiesissuedbyanindependentsurveyorattheloadingpo

23、rt,indicatingtheactualsurveyedquantity/weightofshippedgoodsaswellasthepackingcondition.6.(7.()CertificateofQualityincopiesissuedby()manufacturer/()publicrecognizedsurveyor/()BeneficiarysCertifiedcopyofFAXdispatchedtotheaccounteewithinaftershipmentadvising().nameofvessel/()date,quantity,weightandvalu

24、eofshipment.8.()BeneficiarysCertificatecertifyingthatextracopiesofthedocumentshavebeendispatchedaccordingtothecontractterms.9.()ShippingCompanysCertificateattestingthatthecarryingvesselischarteredorbookedbyaccounteeortheirshippingagents.10. (x)Otherdocuments,ifany:a)CertificateofOriginin3copiesissue

25、dbyauthorizedinstitution.AdditionalInstructions:Advisingbank:KOOKMINBANK,SEOUL,KOREA三、根据所给资料缮制商业发票、原产地证明、保险单（共40分）请在答题纸上作答。出口商（托运人）:DAYUCUTTINGTOOLSI/ECORP774DONGFENGEASTROAD,TIANJIN,CHINA进口商（收货人）:FAREASTERNTRADINGCOMPANYLIMITED336LONGSTREETNEWYORK发票日期：2011年5月15日发票号：X118合同号：MK007信用证号；4I-19-03装运港：TIA

26、NJIN中转港：HONGKONG目的港：NEWYORK运输标志：FETCMK007NEWYORKC/No.1-UP货名：CUTTINGTOOLS数量：1500SETS包装：纸箱装，每箱3SETS单价：CIFNEWYORKUSD128/SET原产地证书号：旧O12345678商品编码：12970400保险单号：ABX999保险单日期：2011年5月18日保险加成率：10%提单日期：2011年5月20日船名航次：HONGXINGV.777险另kCOVERINGICC（A）ASPERINSTITUTECARGOCLAUSEOF1982赔付地点：NEWYORKINUSD商业发票答案1 ToFAREAS

27、TERNTRADINGCOMPANYLIMITED336LONGSTREETNEWYORK(2)X118(3)15MAY2011(4)MK007(5)41-19-03(6)TIANJIN(7)HONGKONG(8)NEWYORK(9)SEA10 FETCMK007NEWYORKC/NO.1-50011 CUTTINGTOOLS12 1500SETS13 CIFNEWYORKUSD128.00/SET14 USD192000.0015SAYU.S.DOLLARSONEHUNDREDANDNINETYTWOTHOUSANDONL1.商业发票COMMERCIALINVOICEINV.NO.(2)DA

28、TE:(3)S/CNO.(4)L/CNO.(5)BY(9)TO:(1)MARKS&NUMBERSDESCRIPTIONOFGOODSQUANTITYUNITPRICEAMOUNT(10)(11)(12)(13)(14)TOTALAMOUNT(15)FROM(6)TO(8)VIA(7)DAYUCUTTINGTOOLSI/ECORP.王森123456789101112原产地证答案DAYUCUTTINGTOOLSI/ECORP774DONGFENGROAD,TIANJINCHINAFAEASTERNTRADINGCOMPANYLIMITED336LONGSTREETNEWYORKSEAFREIGHT

29、FROMTIANJINTONEWYORKVIAKONGKONGU.S.A.IBO12345678FETCMK007NEWYORKC/NO.1-500FIVEHUNDRED(500)CARTONSOFCUTTINGTOOLS129704001500SETSX11815MAY2011DAYUCUTTINGTOOLSI/ECORPTIANJIN15MAY2011TIANJIN15MAY20112.原产地证1.Exporter:(1)CertificateNo.(5)CERTIFICATEOFORIGINOFTHEPEOPLESREPUBLICOFCHINA2.Consignee3.Meansoftr

30、ansportandroute3)5.Forcertifyingauthorityuseonly4.Country/regionofdestinations7.Numberandkindofpackages;Descriptionof9.Quantity6.Marks&Nos.(6)goods11.DeclarationbytheexporterTheundersignedherebydeclaresthattheabovedetailsancstatementscorrect,thatallthegoodswereproducedinChiraandthattheycomplywiththe

31、RulesofOriginofthepeopleRepublicofChina(11)李明8.H.S.Code(8)(9)10.NumbersandDateofInvoice(10)12.CertificationItisherebythatthedeclarationbytheexporteriscorrect.Placeanddate,signatureandstampofauthorizedsignatorPlaceanddate,signatureandstampofcertifyingauthority3.保险单PICC中国人保财险股份有限公司PICCPropertyandCasua

32、ltyCompanyLimited总公司设于北京一九四九年创立HeadOfficeBeijingEstablishedin1949物运输保险单MARINECARGOTRANSPORTATIONINSURANCEPOLICY发票号码InvoiceNo.(1)保单号次PolicyNo.(2)被保F人Insured:(3)中保财产保险有限公司(以下简称本公司)根据被保险人的要求，及其所缴付约定的保险费，按照本保险单承担险别和背面所载条款与下列特别条款承保下列货物运输保险，特签发本保险单。ThispolicyofInsurancewitnessesthatThePeopleInsurance(Prop

33、erty)CompanyofChina,Ltd.(hereinaftercalledtheCompany)attherequestoftheInsuredandinconsiderationoftheagreedpremiumpaidbytheInsured,undertakestoinsuretheundermentionedgoodsintransportationsubjecttotheconditionsofthisPolicyaspertheClausesprintedoverleafandotherspecialclausesattachedhereon.货物标记MarksofGo

34、ods.包装单位PackingUnit保险货物项目Descriptionofgoods保险金额AmountInsured(4)(5)(6)(7)总保险金额：（8）TotalAmountInsured:保险费开航日期(9)装载运输工具(10)PremiumAsarrangedSig.Onorabt.PerconveyanceS.S.起运港中转港目的港FromTIANJINViaHONGKONGToNEWYORK承保F别Conditions:(11)所保货物，如发生本保险单项下可能引起索赔的损失或损坏，应立即通知本公司下述代理人查勘。如有索赔，应向本公司提交保险单正本(本保险单共有2份正本)及有关

35、文件。如一份正本已用于索赔，其余正本则自动失效。IntheeventofdamagewhichmayresultinaclaimunderthisPolicy,immediatenoticebegiventotheCompanyAgentasmentionedhereunder.Claims,ifany,oneoftheOriginalPolicywhichhasbeenissuedinTWOOriginal(s)togetherwiththerelevantdocumentsshallbesurrenderedtotheCompany,ifoneoftheOriginalPolicyhasb

36、eenaccomplished,theotherstobevoid.保险公司在目的港的代理的名称、地址、电赔款偿付地点(12)Claimpayableat日期(13)Date话号码等内容中国人保财险股份有限公司天津分公司PICCProperty&CasualtyCoLtd,TianjinBranch张三保险单答案X118ABX999DAYUCUTTINGTOOLSI/ECORPASPERINV.NO.X118500CTNSCUTTINGTOOLSUSD211200.00SAYU.S.DOLLARSTWOHUNDREDELEVENTHOUSANDTWOHUNDREDONLY.20MAY2011H

37、ONGXINGV.777COVERINGICC(A)ASPERINSTITUTECARGOCLAUSESOF1982NEWYORKINUSD1234567891011121318MAY,2011练习2一、根据下述合同内容审核信用证，指出不符之处，并提出修改意见。（36分）请在答题纸上作答。合同：SALESCONTRACTTheSeller:MAITYINTERNATIONALCO.,LTD.ContractNo.MT13008Address:NO.29JIANGNINGROAD,SHANGHAI,CHINADate:Dec6,2012SignedAt:ShanghaiChinaTheBuyer

38、:DESENEUROPEGMBHAddress:GIRARDETSTRASSE2-38,EINGANG.4D-45131ESSEN,GERMANYThisSalesContractismadebyandbetweentheSellerandtheBuyer,wherebytheSelleragreetosellandtheBuyeragreetobuytheunder-mentionedgoodsaccordingtothetermsandconditionsstipulatedbelow:DescriptionofGoodsQuantityUnitPriceAmount“RAIKOU”Hom

39、ewearCIFHamburgRH1140Blue400PCS?5.88?2,352.00RH1150Pink400PCS?6.08?2,432.00DRRW005Gray400PCS?5.38?2,152.00DRRW008Purple400PCS?5.18?2,072.00ASPERORDERNO.MY1301TOTAL1600PCS?9,008.00TotalAmount:SayEuroNineThousandandEightOnlyPacking:40pcsarepackedinoneexportstandardcartonShippingMark:RAIKOUMT13008HAMBU

40、RGC/No.1-40TimeofShipment:NOTLATERTHANFEB.15,2013LoadingPortandDestination:FromShanghai,ChinatoHamburg,GermanyPartialShipment:NotAllowedTransshipment:AllowedInsurance:Tobeeffectedbythesellerfor110%invoicevaluecoveringAllRisksandWarRiskasperCICofPICCdated01/01/1981TermsofPayment:ByL/Catsight,reaching

41、thesellerbeforeDec.31,2012,andremainingvalidfornegotiationinChinaforfurther15daysaftertheeffectedshipment.L/Cmustmentionthiscontractnumber.L/CadvisedbyBANKOFCHINA.AllbankingChargesoutsideChina(themainlandofChina)areforaccountoftheDrawee.Documents:+Signedcommercialinvoiceintriplicate.+Fullset(3/3)ofc

42、leanonboardoceanBillofLadingmarked“FreighPrepaidmadeouttoorderblankendorsednotifyingtheapplicant.+InsurancePolicyinduplicateendorsedinblankfor110%ofinvoicevaluecoveringAllRisksandWarRiskasperCICdated01/01/1981.+PackingListintriplicate.+CertificateofOriginissuedbyChinaChamberofCommerceSignedby:THESEL

43、LER:THEBUYER:MAITYINTERNATIONALCO.,LTD.DESENEUROPEGMBHGUTAOLuty信用证：27:SEQUENCEOFTOTAL:1/140A:FORMOFDOCUMENTARYCREDIT:IRREVOCABLE20:DOCUMENTARYCREDITNUMBER:00130010018208A131C:DATEOFISSUE:13010140E:APPLICABLERULES:UCPLATESTVERSION31D:DATEANDPLACEOFEXPIRY:130220GERMANY50:APPLICANT:DESENEUROPEGMBHGIRAR

44、DETSTRASSE2-38,EINGANG.4D-45131ESSEN,GERMANY59:BENEFICIARY:MATYINTERNATIONALCO.,LTD.NO.29JIANGNINGROAD,SHANGHAI,CHINA32B:CURRENCYCODE,AMOUNT:USD9008.0041A:AVAILABLEWITHBY：BANKOFCHINABYNEGOTIATION42C:DRAFTSAT:30DAYSAFTERSIGHT42A:DRAWEE:DESENEUROPEGMBH43P:PARTIALSHIPMENTS:NOTALLOWED43T:TRANSHIPMENT:NO

45、TALLOWED44E:PORTOFLOADING/AIRPORTOFDEPARTURE:ANYCHINESEPORT44F:PORTOFDISCHARGE/AIRPORTOFDESTINATION:HAMBURGBYSEA.44C:LATESTDATEOFSHIPMENT:13021045A:DESCRIPTIONOFGOODSAND/ORSERVICES:1600PCSBABYWEARASPERORDERNO.MY1301ANDS/CNO.MT13008CFRHAMBURGPACKEDINCARTONOF20PCSEACH46A:DOCUMENTSREQUIRED+SIGNEDCOMMER

46、CIALINVOICESINTRIPLICATEINDICATINGLCNO.ANDCONTRACTNO.+FULLSET(3/3)OFCLEANONBOARDOCEANBILLOFLADINGMADEOUTTOAPPLICANTANDBLANKENDORSEDMARKEDFREIGHTTOCOLLECTNOTIFYINGTHEAPPLICANT.+SIGNEDPACKINGLISTINTRIPLICATESHOWINGTHEFOLLOWINGDETAILS:TOTALNUMBEROFPACKAGESSHIPPED;CONTENT(S)OFPACKAGE(S);GROSSWEIGHT,NETW

47、EIGHTANDMEASUREMENT.+CERTIFICATEOFORIGINISSUEDANDSIGNEDORAUTHENTICATEDBYALOCALCHAMBEROFCOMMERCELOCATEDINTHEEXPORTINGCOUNTRY.+INSURANCEPOLICY/CERTIFICATEINDUPLICATEENDORSEDINBLANKFOR120%INVOICEVALUE,COVERINGALLRISKSOFCICOFPICC(1/1/1981).71B:CHARGES:ALLCHARGESANDCOMMISSIONSAREFORACCOUNTOFBENEFICIARYIN

48、CLUDINGREIMBURSINGCHARGES.经审核信用证后存在的问题如下：1.31C:DATEOFISSUESHOULDBE121220INSTEADOF130101.2. 31D:DATEOFEXPIRYSHOULDBE130302INSTEADOF130220.3. 31D:PLACEOFEXPIRYSHOULDBECHINAINSTEADOFGERMANY.4. 59:BENEFICIARYSNAMESHOULDBEMAITYINTERNATIONALCO.,LTD.5. 32B:CURRENCYCODESHOULDBEEURO9008.00INSTEADOFUSD9008.00

49、.6. 42C:DRAFTSATSHOULDBEATSIGHTINSTEADOF30DAYSAFTERSIGHT.7. 42A:DRAWEESHOULDBEISSUINGBANKINSTEADOFAPPLICANT.8. 43T:TRANSHIPMENTSHOULDBEALLOWEDINSTEADOFNOTALLOWED.9. 44E:PORTOFLOADINGSHOULDBESHANGHAI.10. 44C:LATESTDATEOFSHIPMENTSHOULDBE130215INSTEADOF13021011. 45A:THENAMEOFCOMMODITYSHOULDBERAIKOUHome

50、wear12. 45A:THESALESCONDITIONSSHOULDBECIFHAMBURGINSTEADOFCFRHAMBURG13. 45A:PACKEDINCARTONOF20PCSEACHSHOULDBEPACKEDINCARTONOF40PCSEACH14. 46A:OCEANBILLOFLADINGSHOULDBEMARKEDFREIGHTPREPAID15. 46A:OCEANBILLOFLADINGSHOULDBEMADEOUTTOORDER16. 46A:INSURANCEPOLICYSHOULDBEFOR110%INSTEADOF120%17. 46A:INSURANC

51、EPOLICYSHOULDBECOVERINGCOVERINGALLRISKSANDWARRISKSOFCICOFPICC(1/1/1981).”18. 71B:CHARGESSHOULDBEAllbankingChargesoutsideChina(themainlandofChina)areforaccountoftheDrawee.二、根据所给资料缮制下列单据。1.汇票BILLOFEXCHANGE凭DrawnUnder(1)不可撤销信用证IrrevocableL/CNo.(2)theorderof(7)日期DATED(3)支取PayableWithinterest%按息付款号码汇票金额（

52、5）中国上海No.(4)ExchangeforShanghai：China见票,.日后（本汇票之副本未彳）付交At(6)sightofthisFIRSTofExchange(SecondofExchangeBeingunpaid)Payto金额thesumof此致To(9)(10)TIANJINTECHSUNCO.,LTD.60DONGFENGEASTROAD,TIANJIN,CHINACOMMERCIALINVOICETO:(1)INVOICENO.(2)DATE:X3)S/CNO._(4)L/CNO.(5)FROM(6)TOBY(8)MARKS&NUMBERSDESCRIPTIONOFGOO