文档介绍：2009年《国际商务单证缮制与操作》真题
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)
SALES CONTRACT
THE SELLER: NO. YH08039
SHANDONG YIHAI IMP. & EXP. CO.,LTD. DATE: , 2008
NO. 51 JINSHUI ROAD, QINGDAO, CHINA SIGNED AT: QINGDAO,CHINA
THE BUYER:
LINSA PUBLICIDAD, .
VALENCIA, 195 BAJOS. 08011. BARCELONA, SPAIN
This Sales Contract is maDe By anD Between the Sellers anD the Buyers, whereby the sellers
agree to sell anD the Buyers agree to Buy the unDer-mentioneD gooDs accorDing to the terms anD
conDitions stipulateD Below:
Packing: 1PC/POLYBAG, 500PCS/CTN Shipping Mark: .
Time of Shipment: DURING JAN. 2009 BY SEA BARCELONA
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LoaDing Port anD Destination: FROM QINGDAO TO BARCELONA
Partial Shipment anD Transshipment: ALLOWED
Insurance: TO BE EFFECTED BY THE BUYER.
Terms of Payment: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO
THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO
REACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENT
AND TO REMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE
15th DAY AFTER THE FORESAID TIME OF SHIPMENT.
ISSUE OF DOCUMENTARY CREDIT
27: SEQUENCE OF TOTAL:1/1
40A: FORM OF :IRREVOCABLE
20: NUMBER :103CD137273
31C: DATE OF ISSUE :081215
40E: APPLICABLE RULES :UCP LATEST VERSION
31D: DATE AND PLACE OF EXPIRY :DATE 090202 PLACE IN SPAIN
51D:APPLICANT BANK:BANCO SANTANDER, .
28660 BOADILLA DEL BARCELONA, SPAIN
50: APPLICANT :LINSA PUBLICIDAD, .
VALENCIA, 195 BAJOS. 08011. BARCELONA, SPAIN
59: BENEFICIARY :SHANDONG YIHAN IMP. & EXP. CO.,
                               NO. 51 JINSHUI ROAD, QINGDAO, CHINA
32B: AMOUNT :CURRENCY EUR AMOUNT
41A:AVAILABLE WITH…BY ANY BANK IN CHINA BY NEGOTIATION
42C:DRAFTS AT… 30 DAYS AFTER SIGHT
42A:DRAWEE :LINSA PUBLICIDAD, .
43P:PARTIAL SHIPMTS:NOT ALLOWED
43T:TRANSSHIPMENT:NOT ALLOWED
44E:PORT OF LOADING:ANY CHINESE PORT
44F:PORT OF
DISCHARGE :VALENCIA, SPAIN
44C:LATEST DATE OF SHIPMENT:090115
45A:DESCRIPTION OF GOODS
GOODS AS PE