根据合同内容审核信用证

根据合同内容审核信用证PAGEPAGE10根据下述合同内容审核信用证，并指出不符之处Exercise1SalesContractTheSeller:SHANGHAISHENGDACO.,LTD.UNITC5/FJINGMAOTOWERNo.SD080215SHANGHAITheBuyer:ALFAGAENTERPRISEDate:Feb.15,200828,IMAMGONJDHAKA,BANGLADESHSignedat:Shanghai,ChinaTheundersignedSellerandbuyerhaveagreedtoclosethefollowingtransactionsaccordingtothetermsandconditionsstipulatedbelow:Commodity&SpecificationQuantityPriceTermsUnitPriceAmountSTEELTAPERULESJH-392W3Mx16MMJH-380W3Mx16MM2000DOZPAIR500DOZPAIRCFRChittagongUSD3.60/DOZPAIRUSD4.20/DOZPAIRUSD7200.00USD2100.00USD9300.00Totalamount:U.S.DOLLARSNINETHOUSANDTHREEHUNDREDONLYPacking:InCartonsShippingMark:A.E.CHITTAGONGTimeofShipment:DuringMay,2008LoadingPortandDestination:FromShanghaitoChittagongPartialShipmentsandTransshipment:AllowedInsurance:TobeeffectedbythebuyerTermsofPayment:TheBuyershallopenthroughabankacceptabletotheSelleranirrevocableSightLetterofCredittoreachtheSellers30daysbeforethemonthofshipment.ValidfornegotiationinChinauntilthe15thdayafterthemonthofshipTheSellerTheBuyerSHANGHAISHENGDACO.,LTD.ALFAGAENTERPRISE信用证SEQUENCEOFTOTAL27:1/1FORMOFDOC.CREDIT40A:IRREVOCABLEDOC.CREDITNUMBER20:06660801DATEOFISSUE:31C:FEBRUARY24,2008APPLICABLERULES40E:UCPLATESTVERTIONDATEANDPLACEOFEXP.31D:MAY23,2008INBANGLADESHAPPLICANT:50:ALFAGAENTERPRISE26,IMAMGONJ,DHAKAISSUINGBANK52A:ABBANKLIMITEDIMAMGANJ,DHAKA-1211,BANGLADESHBENEFICIARY59:SHANGHAIDASENGCO.,LTD.UNITC5/FJINGMAOSHANGHAIAMOUNT32B:CURRENCYHKDAMOUNT9800.00AVAILABLEWITH/BY41D:ANYBANKINCHINABYNEGOTIATIONDRAFTSAT42C:DRAFTSAT60DAYSSIGHTDRAWEE42D:ABBANKLIMITED,IMAMGANJBRANCHPARTIALSHIPMENTS43P:NOTALLOWEDTRANSSHIPMENT43T:NOTALLOWELOADING/DISPATCHING/TAKING44A:ANYCHINESEPORTSINCHARGEAT/FROMTRANSPORTATIONTO…44B:CHITTAGANGSEAPORTLATESTDATEOFSHIPMENT44C:MAY2,2008DESCRIPOFGOODS45A:TAPERULES(1)2000DOZPAIRMODEL:JH-395WSIZE:3Mx16MM@HKD3.60PERDOZENCIFCHITTAGONG(2)500DOZPAIRMODEL:JH-386WSIZE:3Mx16MM@HKD4.20PERDOZENCIFCHITTAGONGPACKING:EXPORTSTANDARDSEAWORTHYPACKINGDOCUMENTSREQUIRED46A:+SIGNEDCOMMERCIALINVOICEINTRIPLICATE+SIGNEDPACKINGLISTINTRIPLICATE+G.S.P.CERTIFICATEOFORIGINFORMA+BENEFICIARY’SCERTIFICATESTATINGTHATONESETOFORIGINALSHIPPINGDOCUMENTSINCLUDINGORIGINAL“FORMA”HASBEENSENTDIRECTLYTOTHEAPPLICANTAFTERTHESHIPMENT+INSURANCEPOLICYORCERTIFICATEENDORSEDINBLANKFOR100PCTOFCIFVALUE,COVERINGW.P.A.ANDWARRISKS+3/3PLUSONECOPYOFCLEAN“ONBOARD”OCEANBILLSOFLADINGMADEOUTTOORDERANDBLANKENDORSEDMARKED“FREIGHTCOLLECT”ANDNOTIFYAPPLICANTADDITIONALCONDITION47A:+ALLDRAFTSDRAWNHEREUNDERMUSTBEMARKED“DRAWNUNDERABBANKLIMITED,IMAMGANJBRANCHCREDITNO.06660801DATEDFEBRUARY24,2008”+T/TREIMBURSEMENTISNOTACCEPTABLEDETAILSOFCHARGES71B:ALLBANKINGCHARGESOUTSIDEBANGLADESHAREFORBENEFICIARY’SACCOUNTPRESENTATIONPERIOD48:DOCUMENTSMUSTBEPRESENTEDWITHIN15DAYSAFTERTHEDATEOFISSUANCEOFTHESHIPPINGDOCUMENTSBUTWITHINTHEVALIDITYOFTHECREDITCONFIRMATION49:WITHOUTINSTRUCT.TONEGOTIATING78:THEAMOUNTANDDATEOFNEGOTIATIONOFBANKEACHDRAFTMUSTBEENDORSEDONTHEREVERSEOFTHISCREDITALLDOCUMENTSINCLUDINGBENEFICIARY’SDRAFTSMUSTBESENTBYCOURIERSERVICEDIRECTLYTOUSINONELOT.UPONOURRECEIPTOFTHEDRAFTSANDDOCUMENTSWESHALLMAKEPAYMENTASINSTRUCTEDBYYOU.Exercise2SALESCONFIRMATIONNo.LT07060DATE:AUG.10,2005TheSellers:AAAIMPORTANDEXPORTCO.TheBuyers:BBBTRADINGCO.222JIANGUOROADP.O.BOX203DALIAN,CHINAGDANSKTheundersignedSellersandBuyershaveagreedtoclosethefollowingtransactionsaccordingtothetermsandconditionsstipulatedbellowed:COMMODITYANDSPECIFICATIONQUANTITYUNITPRICE&TERMSAMOUNT65%POLYESTER35%COTTONLADIESSKIRTSSTYLENO.A101STYLENO.A102ORDERNO.HMW0501200DOZ400DOZCIFGDANSKUSD60/DOZUSD84/DOZUSD12,000.00USD33,600.00TOTALUSD45,600.00TOTALVALUE:U.S.DOLLARSFORTYFIVETHOUSANDSIXHUNDREDONLY.PORTOFLORDING:DALIANDESTINATION:GDANSKTRANSSHIPMENT:ALLOWEDPARTIALSHIPMENTS:ALLOWEDSHIPMENT:DECEMBER,2005INSURANCE:TOEFFECTEDBYTHESELLERSFOR110%INVOICEVALUECOVERINGF.P.A.OFPICCCLAUSEPAYMENT:BYTRANSFERABLEL/CPAYABLE60DAYSAFTERB/LDATE,REACHINGTHESELLERS4DAYSBEFORETHESHIPMENTGENERALTERMS:1.Reasonabletoleranceinquality,weight,measurements,designsandcolorsisallowed,forwhichnoclaimswillbeentertained.2.Thebuyersaretoassumefullresponsibilitiesforanyconsequencesarisingfrom:(a)theuseofpacking,designsorpatternmadeoforder;(b)latesubmissionofspecificationsoranyotherdetailsnecessaryfortheexecutionofthissalesconfirmation;(c)lateestablishmentofL/C;(d)lateamendmenttoL/Cinconsistentwiththeprevisionsofthissalesconfirmation.DavidKing苏进TheBuyersTheSellersLETTEROFCREDITFORMOFDOC.CREDIT*40A:IRREVOCABLEDOC.CREDITNUMBER*20:70/1/5822DATEOFISSSUE31C:051007EXPIRY31D:DATE060115PLACEPOLANDISSUINGBANK51D:SUNBANK,P.O.BOX201APPLICANT*50:BBBTRADINGCO.P.O.BOX203BENEFICIARY*59:AAAIMPORTANDEXPORTCO.222JIANGUOROADAMOUNT*32B:CURRENCYUSDAMOUNT45,600.00AVAILABLEWITH/BY*41A:BANKOFCHINADALIANBRANCHBYDEFPAYMENTDEFERREDPAYM.DET.*42P:60DAYSAFTERB/LDATEPARTIALSHIPMENTS43P:NOTALLOWEDTRANSSHIPMENT43T:ALLOWEDLOADINGINCHARGE44A:SHANGHAIFORTRANSPORTTO…44B:GDANSKLATESTDATEOFSHIP.44C:051231DESCRIPT.OFGOODS45A:65%POLYESTER35%COTTONLADIESSHIRTSSTYLENO.101200DOZ@USD60/PCESTYLENO.102400DOZ@USD84/PCEALLOTHERDETAILSOFGOODSAREASPERCONTRACTNO.LT07060DATEDAUG.10,2005.DELIVERYTERMS:CIFGDANSK(INCOTERMS2000)DOCUMENTSREQUIRED46A:1.COMMERCIALINVOICEMUNUALYSIGNEDIN2ORIGINALSPLUS1COPYMADEOUTTODDDTRADINGCO.,P.O.BOX2112.FULLSET(3/3)OFORIGINALCLEANONBOARDBILLSOFLADINGPLUS3/3NONNEGOTIABLECOPIES,MADEOUTTOORDEROFISSUINGBANKANDBLANKENDORSED,NOTIFYTHEAPPLICANT,MARKEDFREIGHPREPAID,MENTIONINGGROSSWEIGHTANDNETWEIGHT.3.ASSORTMENTLISTIN2ORIGINALSPLUS1COPY.4.CERTIFICATEOFORIGININ1ORIGINALPLUS2COPIESSIGNEDBYCCPIT.5.MARINEINSURANCEPOLICYINTHECURRENCYOFTHECREDITENDORSEDINBLANKFORCIFVALUEPLUS30PCTMARGINCOVERINGALLRISKSOFPICCCLAUSESINCLUDINGCLAIMSPAYABLEINPOLAND.ADDITIONALCOND.47A:+ALLDOCSMUSTBEISSUEDINENGLISH.+SHIPMENTSMUSTBEEFFECTEDBYFCL.+B/LMUSTSHOWINGSHIPPINGMARKS:BBB,S/CL/T07060,GDAND,C/NO.+ALLDOCSMUSTNOTSHOWTHISL/CNO.70/1/5822.+FORDOCSWHICHDONOTCOMPLYWITHL/CTERMSANDCONDITIONS,WESHALLDEDUCTFROMTHEPROCEEDSACHARGEOFEUR50.00PAYABLEINUSDEQUIVALENTPLUSANYINCCUREDSWIFTCHARGESINCONNECTIONWITH.DETAILSOFCHARGES71B:ALLBANKINGCOMM/CHARGESOUTSIDEPOLANDAREONBENEFICIARY’SACCOUNT.PRESENTATIONPERIOD48:15DAYSAFTERB/LDATE,BUTWITHINL/CVALIDITY.CONFIRMATION*49:WITHOUTINSTRUCTIONS78:WESHALLREIMBURSEASPERYOURINSTRUCTIONSSENDTOREC.INFO.72:CREDITSUBJECTTOICCPUBL.500//1993REV.Exercise3SalesContractNo.:ss03Date:May20,2006Seller:ShanghaistationeryandsportinggoodsImp.AndExp.Corp.Address:5-15Mansion1230-1240ZhongshanRoad,ShanghaiBuyer:SmithCo.Ltd.Address:TheJanestreet,Kongzone,London,EnglandThiscontractismadebythebuyersandthesellers,wherebythebuyersagreetobuyandthesellersagreetosellertheunder-mentionedcommodityaccordingtothetermsandconditionsstipulatedbelow:Nameofcommodity:men’sglovesSpecification:ModelNo.5Quantity:2000dozensUnitPrice:CFRAmsterdamUSD45.00perdozenAmount:USD90,000.00(SAYUSDOLLARSNINETYTHOUSANDONLY)Shipment:FromShanghai,ChinatoAmsterdam,HollandnotlaterthanJuly30,2006withtransshipmentandpartialshipmentnotallowedPacking:inSeaworthycartonsInsurance:TobecoveredbybuyersTermsofPayment:ByirrevocableletterofcreditatsightShippingMarks:Atseller’soptionLetterofCreditCREDITNUMBER20:A2B9600463DATEOFISSUE31C: 060618ADVISINGBANK57A:BANKOFCHINA23,ZHONGSHANROAD,SHANGHAIFORMOFDOCUMENTARYCREDIT40A:IRREVOCABLEDATEANDPLACEOFEXPIRY31D:060830/ATISSUINGBANK’SCOUNTERAPPLICANT50:SMITHCO.LTD.THEJANESTREET,KONGZONE,LONDON,ENGLANDBENEFICIARY59A:SHANGHAISTATIONERYANDSPORTINGGOODSIMP.ANDEXP.CORP5-15MANSION1230-1240ZHONGSHANROAD,SHANGHAI,CHINACURRENCYCODE,AMOUNT32B:USD90,000.00AVAILABLEWITH…BY…41A:ANYBANKINADVISINGBANK’SCOUNTRYBYNEGOTIATIONAT30DAYSSIGHTDRAFTSAT42C:ATSIGHTDRAWNON42A:ABNAMROBANKNV,LONDONPARTIALSHIPMENTS43P:ALLOWEDTRANSSHIPMENT43TPROHIBITEDLOADINGONBOARD/DISPATCH/44A:SHANGHAIPORTTAKINGINCHARGEAT/FROMFORTRANSSHIPMENTTO44B:AMSTERDAMSHIPMENTPERIOD44CNOTLATERTHAN060630DESCRIPTIONOFGOODS45A:2000DOZENSMEN’SGLOVESCFRAMSTERDAMATUSD45.00EACHDOCUMENTSREQUIRED46A:1.COMMERCIALINVOICEIN3COPIES2.FULLSETOFCLEANONBOARDOCEANBILLOFLADINGMADEOUTTOORDERANDBLANKENDORSED,MARKEDFREIGHTTOCOLLECT,NOTIFYINGTHEAPPLICANT.3.PACKINGLIST/WEIGHTLISTIN3COPIESINDICATINGQUANTITY4.INSURANCEPOLICYORCERTIFICATEADDITIONALCOND.47A:ALLDOCUMENTSARETOBEPRESENTEDTOUSINONELOTBYCOURIER/SPEEDPOST.DETAILSOFCHARGES71B:ALLBANKINGCHARGESOUTSIDEOFOPENINGBANKAREFORBENEFICIARY'SACCOUNT.PRESENTATIONPERIOD48:DOCUMENTSTOBEPRESENTEDWITHIN15DAYSAFTERTHEDATEOFSHIPMENTBUTWITHINTHEVALIDITYOFTHECREDITINSTRUCTIONS:78:WEHEREBYUNDERTAKETHATDRAFTSDRAWNUNDERANDINCOMPLYWITHTHETERMSANDCONDITIONSOFTHISCREDITWILLBEPAIDMATURITY.SEND.TOREC.INF.72:SUBJECTU.C.P.1993ICCPUBLICATION500Exercise4SALESCONTRACTBUYER:JAE&SONSPAPERSCOMPANYNO.ST05-016203LODIAHOTELOFFICE1546,DONG-GU,DATE:AUGUST08,2005BUSAN,KOREASIGNEDAT:NANJING,CHINASELLER:WONDERINTERNATIONALCOMPANYLIMITEDNO.529,QIJIANGROADHEDONGDISTRICT,NANJING,CHINAThisContractismadebytheSeller;wherebytheBuyersagreetobuyandtheSelleragreestoselltheunder-mentionedcommodityaccordingtothetermsandconditionsstipulatedbelow:1.COMMODITY:UNBLEACHEDKRAETLINEBOARD.UNITPRICE:USD390.00/PERMETRICTON,CFRBUSANKOREATOTALQUANTITY:100METRICTONS,±10%AREALLOWED.PAYMENTTERM:BYIRREVOCABLEL/C90DAYSAFTERB/LDATE2.TOTALVALUE:USD39,000.00(SAYU.S.DOLLARSTHIRTYNINETHOUSANDONLY.10%MOREORLESSALLOWED.)3.PACKING:Tobepackedinstrongwoodencase(s),suitableforlongdistanceoceantransportation.4.SHIIPPINGMARK:TheSellershallmarkeachpackagewithfadelesspaintthepackagenumber,grossweight,measurementandthewording:“KEEPAWAYFROMMOISTURE”,“HANDLEWITHCARE”,etc.andtheshippingmark:ST05-016BUSANKOREA5.TIMEOFSHIPMENT:BEFOREOCTOBER02,20056.PORTOFSHIPMENT:MAINPORTSOFCHINA7.PORTOFDESTINATION:BUSAN,KOREA8.INSURANCE:TobecoveredbytheBuyeraftershipment.(F.O.BTerms)9.DOCUMENT:+SignedinvoiceindicatingLCNoandContractNo.+Fullset(3/3)ofcleanonboardoceanBillofLadingmarked“FreighttoCollect”/“FreightPrepaid”madeouttoorderblankendorsednotifyingtheapplicant.+PackingList/WeightListindicatingquantity/grossandnetweight.+CertificateofOrigin.+Nosolidwoodpackingcertificateissuedbymanufacturer.10.OTHERCONDITIONSREQDINLC:+Allbankingchargesoutsidetheopeningbankareforbeneficiary’sa/c.+DonotmentionanyshippingmarksinyourL/C.+Partialandtransshipmentallowed.11.REMARKS:ThelastdateofL/Copening：20August,2005.LetterofCreditBANKOFKOREALIMITED,BUSANSEQUENCEOFTOTAL27:1/1FORMOFDOC.CREDIT40A:IRREVOCABLEDOC.CREDITNUMBER20:S100-108085DATEOFISSUE31C:20050825EXPIRY31D:DATE20051001PLACEAPPLICANT'SCOUNTRYAPPLICANT50:JAE&SONSPAPERSCOMPANY203LODIAHOTELOFFICE1564,DONG-GU,BUSAN,KOREABENEFICIARY59A:WONDERINTERNATIONALCOMPANYLIMITEDN0.529,QIJIANGROADHEDONGDISTRICT,NANNING,CHINAAMOUNT32B:CURRENCYHKDAMOUNT39,000.00AVAILABLEWITH/BY41A:ANYBANKINCHINABYNEGOTIATIONDRAFTSAT42C:DRAFTAT90DAYSSIGHTFORFULLINVOICECOSTDRAWEE42A:BANKOFKOREALIMITED,BUSANPARTIALSHIPMENTS43P:NOTALLOWEDTRANSSHIPMENT43T:NOTALLOWEDLOADINGINCHARGE44A:MAINPORTSOFCHINAFORTRANSPORTTO44B:MAINPORTSOFKOREALATESTDATEOFSHIP44C:2005/10/02DESCRIPT.OFGOODS45A:COMMODITY:UNBLEACHEDKRAETLINEBOARD.U/P:HKD390.00/MTTOTAL:100MT±10%AREALLOWED.PRICETERM:CIFBUSANKOREACOUNTRYOFORIGIN:P.R.CHINAPACKING:STANDARDEXPORTPACKINGSHIPPINGMARK:ST05-016BUSANKOREADOCUMENTSREQUIRED46A:1.COMMERCIALINVOICEIN3COPIESINDICATINGLCNO.&CONTRACTNO.ST05-0182.FULLSETOFCLEANONBOARDOCEANBILLOFLADINGMADEOUTTOORDERANDBLANKENDORSED,MARKEDFREIGHTTOCOLLECT,NOTIFYINGTHEAPPLICANT.3.PACKINGLIST/WEIGHTLISTIN3COPIESINDICATINGQUANTITY/GROSSANDNETWEIGHTS4.CERTIFICATEOFORIGININ3COPIESADDITIONALCOND.47A:ALLDOCUMENTSARETOBEPRESENTEDTOUSINONELOTBYCOURIER/SPEEDPOST.DETAILSOFCHARGES71B:ALLBANKINGCHARGESOUTSIDEOFOPENINGBANKAREFORBENEFICIARY'SACCOUNT.PRESENTATIONPERIOD48:DOCUMENTSTOBEPRESENTEDWITHIN21DAYSAFTERTHEDATEOFSHIPMENTBUTWITHINTHEVALIDITYOFTHECREDITCONFIRMATION49:WITHOUTINSTRUCTIONS78:WEHEREBYUNDERTAKETHATDRAFTSDRAWNUNDERANDINCOMPLYWITHTHETERMSANDCONDITIONSOFTHISCREDITWILLBEPAIDMATURITY.SEND.TOREC.INFO.72:SUBJECTU.C.P.1993ICCPUBLICATION500Exercise5SALESCONTRACTTHESELLER:NO.WILL09068SHANGHAIWILLTRADINGCO.,LTD.DATE:JUNE.1,2009NO.25JIANGNINGROAD,SHANGHAI,CHINASIGNEDAT:SHANGHAI,CHINATHEBUYER:NUBONNETERIEDEGROOTEAUTOSTRADEWEG69090MEUEBELGIUMThisSalesContractismadebyandbetweentheSellersandtheBuyers,wherebythesellersagreetosellandthebuyersagreetobuytheunder-mentionedgoodsaccordingtothetermsandconditionsstipulatedbelow:Commodity&SpecificationQuantityPricetermsUnitpriceAmountWORKSHORTTROUSERS-100PCTCOTTONTWILLASPERORDERD0900326,WORKSHORTTROUSERS-100PCTCOTTONTWILLASPERORDERD09003273000PCS5000PCSCIFANTWERPUSD10.50/PCUSD12.00/PCUSD31500.00USD60000.00TOTAL8000PCSUSD91500.00Totalamount:U.S.DOLLARSNINETYONETHOUSANDFIVEHUNDREDANDFIFTYONLYPacking:INCARTONSOF50PCSEACHShippingMark:ATSELLER’SOPTIONTimeofShipment:DURINGAUG.2009BYSEALoadingPortandDestination:FROMSHANGHAI,CHINATOANTWERP,BELGIUMPartialShipmentandTrans