信用证资料： APPLICANT: XYZ COMPANY, 6－2 OHTEMACHI, 1－CHOME, CHIYADA－KU, TOKYO, JAPAN BE

(一)合同资料

售货确认书

SALES CONFIRMATION

NO． 05SUG0012

DATE：FEB.6,2005

The sellers： The buyers：

ZHONGCHENG INTERNATIONAL TRADE CO．，LTD GREEN TRADE CO．

20．HANZHONG RD．，NANJNG，P．R OF CHINA 22MARK STREET．OSLO，NORWAY

下列签字双方同意按以下条款达成交易：

The undersigned Sellers and Buyers have agreed to close the following transactions according to the terms and conditions stipulated below：

TOTAL AMOUNT：SAY US DOLLARS THIRTY FIVE THOUSAND ONLY

5．装运期限：

TIME OF SHIPMENT：NOT LATER THAN APRIL 30．2005．PARTIAL SHIPMENT ALLOWED．

6．装运口岸：

PORT OF LOADING：CHINA PORT

7．目的口岸：

PORT OF DISCHARGE：OSLO NORWAY

8．付款方式：

PAYMENT：BY D／P AT 30 DAYS AFrER B／L DATE

9．保险：

INSURANCE：TO BE EFFECTED BY THE SELLER AT 110％OF THE INVOICE VALUE COVERING ALL RISK AND WAR RISK AS PER PICC CLAUSES．

10．单据：

DOCUMENTS：+SIGNED INVOICE IN 3 COHES．

+FULL SET OF CLEAN ON BOARD B／L ISSUED BY APL SHIPPING CO．

+DETAILED PACKING LIST

+INSURANCE POUCY

The Buyer： The SeUer：

MARY LI LING

(二)补充资料：

发票号：ET335

制作发票和装箱单的日期：05．04．10

报检单位联系人：张敏电话：67678333

船名：SPRING V．011，开船口：05．04．15

集装箱数量和编号：3*40’，APLU 1234501，1234502，1234503

商品编码：8204．1100

包装情况：

Style. 1018 10套装一纸箱每箱毛重12公斤净重10公斤体积0．2m3／箱

1019 8套装一纸箱每箱毛重10公斤净重8公斤体积0．1m3／箱

假定此货物属法定检验范围

报检随附单据为合同、发票、装箱单

托收银行：中国银行江苏分行

船唛GREEN

05SUC0012

OSLO

CTN．l／1125

1．报检单：

中华人民共和国出入境检验检疫

出境货物报检单

报检单位(加盖公章)众诚国际贸易有限公司 编号： AN5009

报检单位登记号：1462845217 联系人： 电话： 报检日期： 年 月 日

注：有“*”号栏由出入境检验检疫机关填写 ◆国家出入境检验检疫局制

2．汇票

凭

Drawnunder_______________________________________________________

信用证或购买证第 号

L/C or A/P No.____________________________________________________

日期 年 月 &nb

受益人证明

DALIAN TAISHAN SUITCASE & BAG CO. , LTD.

66 ZHONGSHAN ROAD DALIAN 116001, CHINA

TEL : 0086-0411-84524789

已知资料：

1．INVOICE NO．：E107070826

2．INVOICE DATE：JULY 08。2007

3．PACKlNG

项目： CTNS G．W．(KGS) N．W．(KGS) MEAS(m3)

Size A LINING SPORT SHIRT 500 10／5 000 8／4 000 0．03／15

Size B LINING SPORT SHIRT 150 15／2 250 13／1 950 0．04／6

4．Packed in ONE 20’FCL

5．H．S．CODE：8109．2500

6．注册号：TJ89654611

7．CERTIFICATE NO．：5928271032

8．B／L NO．：TMC07071621

9．B／L DATE：JULY 16，2007

10．VESSEL：TMCSSEL V．890

11．集装箱号：TMCU982171

12．报检单位登记号：1583746295

13．报检单编号：440607016834516

14．生产单位注册号：3452393789

要求：根据第一题资料、上述资料、贸易惯例，在下面表格中缮制商业发票、装箱单、出入境货物报检单、汇票各一份。

1．商业发票(15分)

TIANJIN ABC IMPORT&EXPORT CO．，LTD．

56 XUANWU ROAD，BEIJING，CHINA

TEL：0086-22-62385859 INV．NO．：_________

FAX：0086-22-62385857 DATE：_________

S／C NO．：_________

COMMERCIAL INVOICE

TO：

FROM _________ TO_________

L／C NO．：_________ ISSUED BY：_________

TOTAL AMOUNT：

WE HEREBY CERTIFY THAT THE CONTENTS OF INVOICE HEREIN ARE TRUE AND CORRECT．

______________________

× × ×

2．装箱单(10分)

TIANJIN ABC IMPoRT&EXPORT Co．，LTD．

56 XUANWU ROAD，TIANJIN，CHINA

TEL:0086-22-62385859 INV．NO.:_____________

FAX：0086-22-62385857 DATE： _____________

E—mail：TJC@163.com S／C NO．：___________

PACKING LIST

TO． MARKS&NOS．

SAY TOTAL PACKED IN *************************************************ONLY．

&nb

商业发票(15分)

DALIAN TOOL IMPORT＆EXPoRT CORPORATION

1 0 CAIDA RD．，BINHAI DISTRICT，DALIAN，CHINA

TEL：0411-64326699 INV．NO．DI07021815

FAX：0411-64326698 DATE：Feb.18,2007

E-mail：DTX@163．tom S／C NO．：DC070123

COMMERCIAL INVOICE

TO：

FROM______________ TO ___________________

L／C NO．：___________________ ISSUED BY：________________

TOTAL AMUUNT：

WE HEREBY CERTIFY THAT THE CONTENTS OF INVOICE HEREIN ARE TRUE AND CORRECT．

________________________

× × ×

2．装箱单(10分)

DALIAN TOOL IMPORT＆EXPORT CORPORATION

10 CAIDA RD．，BINHAI DISTRICT，DALIAN，CHINA

TEL：0411-64-326699 INV．NO．：DI07021815

FAX：0411-64-326698 DATE：Feb.18,2007

E-mail：DTX@163.com S／C NO．：DC070123

PACKING LIST

TO： MARKS&NOS．

SAY TOTAL PACKED IN **************************************************ONLY．

________________________

× × ×

3．保险单(10分)

中 国 人 民 保 险 公 司

THE PEOPLE’S lNSURANCE COMPANY CHINA

总公司设于北京 一九四九年创立

Head Office：BEIJING Established in 1949

保险单 号次

INSURANCE POL

审证资料

TIANJIN ABC IMPORT＆EXPORT Co．，LTD．

56 XUANWU ROAD TIANJIN，CHINA

Tel：0086-22-62385859 S／C No．：EURO070615

Fax：0086-22-62385857 Date：June 15,2007

E-mail：TJC@163．com P／I No．：EP07051806

SALES CONTRACT

TO：NORWAY XYZ TRADING GROUP

87,FLOWER ROAD,STAVANGER,NORWAY

Tel:147-4536-2435 Fax:147-4536-2434

This contract is made by and between the Sellers and Buyers，whereby the sellers agree to sell and the buyers agree to buy the under—mentioned goods according to the conditions stipulated below：

(1)Packing：Size A LINING SPORT SHIRT：Packed in 1 carton of 10 sets each；

Size B LINING SPORT SHIRT：Packed in 1 carton of 10 sets each；

Packed in one 20 FCL．

(2)Delivery From (TIANJIN,CHINA) to (STAVANGER,NORWAY)

(3)Shipping marks N／M

(4)Time of Shipment：Latest Date of Shipment Sep．15，2007．

(5)Partial Shipment：Not Allowed

(6)Transshipment：Allowed

(7)Terms of Payment：By Irrevocable Letter of Credit to be available at 45 DAYS after sight draft to be opened by the sellers．

(8)Arbitration：

Any dispute arising from the execution of or in connection with this contract shall be settled amicably through negotiation．In case no settlement can be reached through negotiation，the case shall then be submitted to China International Economic&Trade Arbitration Commission in Beijing(or in Shanghai 1 for arbitration in accordance with its arbitration rules．The arbitration award is final and binding upon both parties．The fee for arbitration shall 1)e borne by the losing party.

DOCUMENTARY CREDIT

SEQUENCE OF TOTAL *27： 1／1

FORM. OF DOC．CREDIT *40A： REVOCABLE

DOC．CREDIT NUMBER *20： NW07070168

DATE OD ISSUE 31C：070701

DATE AND PLACE OF EXPIRY *3lD：DATE 071 120 PLACE NORWAY

APPUCANT *50： NORWAY XYZ TRADING GBOUP

87．FLOWER ROAD，STAVANGER，NORWAY

ISSUING BANK 52A：DENNORSKE BANK，

79．SPERD ROAD STAVANGER，NORWAY

BENEFlClARY *59：TIANJING ABC lMPORT&EXPORT CO．，LTD．56 XUANWU ROAD TIANJIN．CHINA

AMOUNT *32B：CURRENCY CNY AMOUNT 177，500．00

AVAILABLE WITH／BY &

信用证，请根据双方签订的合同(CONTRACT NO: GL0082)对信用证进行审核，指出信用证存在的问题并作出修改。

THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US(NANYANG COMMERCIAL BANK, LTD. WESTERN DISTRICT BILLS CENTER 128 BONHAM STRAND E. HONG KONG) IN ONE LOTS, UPON RECEIPT OF THE DRAFTS AND DOCUMENTS IN ORDER, WE WILL REMIT THE PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK.

TRAILER: ORDER IS ＜MAC:＞＜PAC:＞＜ENG:＞＜CHK:＞＜PDE:＞

MAC: 3CDFF763

CHK: 8A1AA1203070

此信用证有如下错误：

审证资料

JIANGSU YONGTAI TRADE CORPORATION

40 QINHUAI ROAD NANJING CHINA

Post Code：210009 S／C No．：JEO7080109

Fax：86—25—83305418 DATE：Sep.01,2007

TEL：86—25—83305419

SALES CONFIRMATION

To：

ITALY ABC TRADE GROUP

97 WEST 37TH STREET，BRINDISI ITALY．

Dear Sirs，

We hereby confirm having sold to you the following goods on terms and conditions as specified belows：

(1)LOADING PORT&DESTINATION：FROM NANJING TO BRINDISI

(2)TIME OF SHIPMENT：NOT LATER THAN Dec．01，2007

(3)PARTIAL SHIPMENT：NOT ALLOWED

(4)TRANSSHIPMENT：ALLOWED

(5)INSURANCE：FOR 110 PCT OF INVOICE VALUE COVERING ALL RISKS．

(6)TERMS OF PAYMENT：50％BY L／C AT SIGHT，50％BY D／P AT SIGHT

(7)CERTIFICATE OF ORIGIN GSP CHINA FORM. A，ISSUED BY THE ENTER—EXIT INSPECTION AN D QUARANTINE OF THE PEOPLE’S REPUBLIC OF CHINA．

(8)QUALITY／QUANTITY DISCREPANCY：In case of quality discrepancy，claim should be filed by the Buyer within [60 ]days after the arrival of the goods at port of destination：while for quantity discrepancy，claim should be filed by the Buyer within 40 days after the arrival of the goods at port of destination．It is understood that the seller shall not be liable for any discrepancy of the goods shipped due to causes for which the Insurance Company，Shipped Company，other transpor tation organization／or Post Office are liable．

(9)The Seller shall not be held liable for failure of delay in delivery of the entire lot or a portion of the goods under this Sales Confirmation in consequence of any Force Majeure incidents．

(10)The Buver is requested always to quote THE NUMBER OF THIS SALES CONFIRMATION in the letter of Credit to be opened in favour of the Seller．

(11)The Buyer is requested to sign and return one copy of the Sales Confirmation immediately after the receipt of same．Objection，if any，should be raised by the Buyer within five days after the receiPt 0f this Sales Confirmation．in the absence of which it is understood that the Buyer has accepted the terms and condition of the Sales Confirmation．

2．信用证资料

DOCUMENTARY CREDIT

SEQUENCE OF TOTALL *27： l／l

FORM. OF DOC．CREDIT *40A：UNCLEAN

DOC．CREDIT NUMBER *20： UC0734579

DATE OF ISSUE 31C：0709l8

DATE AND PLACE OF EXPIRY *3l D：DATE 071230 PLACE IN THE ITALY

APPLICANT *50：ITALY ABC TRADING GROUP 97 WEST 37th STREET．BRINDISI ITALY．

ISSUING BANK 52A： BANK OF ITALY 33 THE WALL STREET．BRINDISI ITALY

&nb

根据合同内容审核信用证，指出不符之处并提出修改意见

Packing: 1PC/POLYBAG, 500PCS/CTN Shipping Mark: L. P.

Time of Shipment: DURING JAN. 2009 BY SEA BARCELONA

NOS. 1-26

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 DOC. CREDIT : IRREVOCABLE

20: DOC. CREDIT 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, S. A. 28660 BOADILLA DEL BARCELONA, SPAIN

50: APPLICANT:LINSA PUBLICIDAD, S. A. VALENCIA, 195 BAJOS. 08011. BARCELONA, SPAIN

59: BENEFICIARY: SHANDONG YIHAN IMP. &EXP. CO. , LTD. No. 51 JINSHUI ROAD, QINGDAO, CHINA

32B: AMOUNT:CURRENCY EUR AMOUNT 19250.00

41A: AVAILABLE WITH...BY ANY BANK IN CHINA BY NEGOTIATION

42C: DRAFTS AT... 30 DAYS AFTER SIGHT

42A: DRAWEE: LINSA PUBLICIDAD, S. A.

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 PER S/C No. YH08036 DATED ON DEC. 1, 2008

CARDHOLDER DYED COW LEATHER

BLACK COLOUR/8000PCS AT USD1.45/PC FOB QINGDAO

BROWN COLOUR/5000PCS AT USD1.50/PC FOB QINGDAO

PACKING: 200PCS/CTN

46A: DOCUMENTS REQUIRED

1. SIGNED COMMERCIAL INVOICE IN 3 COPIES

2. CERTIFICATE OF ORIGIN GSP FORM. A ISSUED BY OFFICIAL AUTHORITIES

3. PACKING LIST IN 3 COPIES

4.FULL SET CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER MARKED FREIGHT PREPAID AND NOTIFY APPLICANT

5.INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 110% INVOICE VALUE COVERING ALL RISKS AND WAR RISK AS PER CIC

47A: ADDITIONAL CONDITIONS

BILL OF LADING ONLY ACCEPTABLE IF ISSUED BY ONE OF THE FOLLOWING SHIPPING COMPANIES: KUEHNE-NAGEL (BLUE ANCHOR LINE) VILTRANS (CHINA) INT'L FORWARDING LTD. OR VILTRANS SHIPPING (HK) CO., LTD.

71B: CHARGES: ALL CHARGES ARE TO BE BORN BY BENEFICIARY

48: PERIOD FOR PRESENTATION: WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THIS CREDIT

49: CONFIRMATION INSTRUCTION: WITHOUT

经审核该信用证需要修改的内容如下：

根据以下提供的资料，审核并修改已填制的错误保险单，在已填制的18个栏目中(标号1-18)找出若干处填制错误，并说明错误原因。

资料一：(商业发票、装箱单)

(1)出口商名称： ABC COMPANY，SHANGHAI

(2)进口商名称： XYZ COMPANY，INDONESIA

(3)发票号码： JS66/2006

(4)信用证号： GDF205506

(5)装船口岸： SHANGHAI

(6)目的港： JAKARTA，INDONESIA

(7)唛头： PJF

(8)运输方式： BY SEA

(9)货物名称： ALLYL HEXANOATE

(10)货物总净重： 1700公斤

(11)货物总毛重： 1800公斤

(12)价格条件： CIF JAKARTA

(13)单价： USD3.7/KG

(14)总价： USD6290.00

(15)包装件数： 10 DRUMS

资料二：(信用证、提单)

(1)CONDITIONS： INSURANCE POLICY COVERING MARINE TRANSPORTATION ALL

RISKS AS PER ICC(A)，INCLUDING WAREHOUSE TO WAREHOUSE

CLAUSE．

(2)船名、航次： YM NAGOYA V.11S

(3)提单号： EURFL04N05345JAK

(4)启运港： SHANGHAI

(5)中转港： HONG KONG

(6)卸货港： JAKARTA，INDONESIA

(7)件数及包装： 10 DRUMS，TEN(10) DRUMS ONLY

(8)毛重： 1800 KGS

(9)货物描述： ALLYL HEXANOATE

(10)开船日： NOV.20，2006

资料三：(合同、其他)

(1)保险费费率： 2.5%

(2)赔偿偿付地点： JAKARTA，INDONESIA

(3)保险经纪人： 中国人民财产保险股份有限公司，王华

(二)已填制的错误保险单