背对背信用证与未经保兑的可转让信用证一样对进口商有利。（)

根据以下资料，回答问题。

(一)合同资料

海运提单 投保单 2．办理保险 保险单 出境货物报检单 3．办理商检 商检证书/通关单 出口报关单 4．办理报关 商业发票 装箱单

SALES CONTRACT

The Seller：SHANGHAI SHENG DA CO．，LTD．

UNIT C 5／F JINGMAO TOWER No．SIl080215

SHANGHAI．CHINA

The Buyer：ALFAGA ENTERPRISE Date：Feb．15，2008

28．IMAMGONJ

DHAKA，BANGLADESH Signed at：Shanghai，China

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

Packing：In Cartons Shipping Mark： A．E．

CHITTAGONG

Time of Shipment：During May，2008

Loading Port and Destination：From Shanghai to Chittagong

Partial Shipment and Transshipment are allowed．

Insuralaee：To be effeeted 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 Sellers 30 days before the month of shipment，Valid for negotiation in China until the 15th day after the month of shipment．

The Seller The Buyer

SHANGHAI SHENG DA CO．，LTD． ALFAGA ENTERPRISE

信用证：

SQUENCE OF TOTAL 27：1／1

FORM. OF DOC．CREDIT 40A：IRREVOCABLE

DOC．CREDIT NUMBER 20：06660801

DATE OF ISSUE 31C：FEBRUARY 24．2008

APPLICABLE RULES 40E：UCP LATEST VERSION

DATE AND PLACE OF EXP． 31D：MAY 23，2008 IN BANGLADESH

APPLICANT 50：ALFAGA ENTERPRISE

26，IMAMGONJ

DHAKA，BANBIADESH

ISSUING BANK 52A：AB BANK LAMITED

MAMGANJ BRANT．

40 IMANGANT．DHAKA-1211．BANGLADESH

BENEFICIARY 59：SHANGHAI DA SENG CO．，LTD．

UNIT C 5／F JINGMAO TOWER

SHANGHAl．CHINA．

AMOUNT 32B：CURRENCY HKD AMOUNT 9800．00

AVAlLABLE WITM／，BY… 41D：ANY BANK IN CHINA

BY NEGOTIATION

DRAFTS AT… 42C：DRAFTS AT 60 DAYS SIGHT

&n

售货确认书

SALES CONFIRM-ATION

NO．：LT107060

DATE：AUG．10，2005

The sellers：AAA IMPORT AND EXPORT CO． The buyers：BBB TRADING CO．

222 JIANGUO ROAD P．0．BOX 203

DALIAN，CHINA GDANSK，POLAND

下列签字双方同意按以下条款达成交易：

The undersigned Seller and Buyers have agreed to close the following transactions according to the terms

and conditions stipulated below：

———————————————————————————————————————品名与规格 数量 单价及价格条款 金额

COMMODITY AND SPECIFICATION QUANTITY UNIT PRICE&TERMS AMOUNT

———————————————————————————————————————

65％POLYESTER 35％COTTON CIF GDANSK

LADIES SKIRTs

s1'YLE NO．A101 200DOZ USD60／DOZ USDl2 000．00

STYLE. NO．A102 400IDOZ USD84／DOZ USD33 600．00

ORDER NO．HMW050l

———————————————————————————————————————

TOTAL USD45 600．00

总值TOTAL VALUE：U．S．DOLLARS FORTY FIVE THOUSAND AND SIX HUNDRED ONLY．

装运口岸PORT OF LOADNG：DALIAN

目的地DESTINATION：GDANSK

转 运TRANSSHIPMENT：ALLOwED

分批装运PARTIAL SHIPMENTS：ALLOWED

装运期限SHIPMENT：DECEMBER，2005

保险INSURANCE：BE EFFECTED BY THE SELLERS FOR 1 10％INVOICE VALUE COVERING F．P．A．RISKS OF PICC CLAUSE

付款方式PAYMENT：BY TRANSFERABLE L／C PAYABLE 60 DAYS AFTER B／L DATE，REACHING THE SELLERS 45 DAYS BEFORE THE SHIPMENT

一般条款

GENERAL TERMS:

1．合理差异：质地、重量、尺寸、花形、颜色均允许合理差异，对合理范围内差异提出的索 赔，概不受理。

Reasonable tolerance in quality，weight，measurements，designs and colors is allowed，for which no claims will be entertained．

2．卖方免责：买方对下列各点所造成的后果承担全部责任；

(甲)使用买方指定包装、花形图案等；

(乙)不及时提供生产所需的商品规格或其他细则；

(丙)不按时开信用证；

(丁)信用证条款与售货确认书不符合而不及时修改。

The buyers are to assume full responsibilities for any consequences arising from：

(a)the use of packing，designs or pattern made of order；

(b)late submission of specifications or any other details necessary for the execution of this sales confirmation；

(c)late establishment of L／C；

(d)late amendment to L／C inconsistent with the previsions of this sales confirmation．

DavidKing 苏进

-------------- ---------

买方(The buyers) &

已知资料：

合同号及日期：YL20070610 日期：2007—06—10

商业发票号及日期：IY20070710 日期：2007—07—10

客户名称及地址：TS MAPLE COMPANY

19 VTRA ORCHARD ROAD SINGAPORE

付款方式：D／P AT SIGHT

装运信息：班轮运输；装船期：2007—07—16；起运港：天津；目的港：新加坡

船名航次：RECKMERS V．768

价格条款：CIF SINGAPORE

货物描述：

SILK BLOUSES Size 7(160cm) 5 000SETS @ USD35．00／SET USDl75 000．00

SILK BLOUSES Size 9(1 70cm) 6 000SETS @ USD38．00／SET USD228 000．00

装箱情况：Packed in 1 carton of 20pcs each

项目： CTNS G．W．(KGS) N．W．(KGS) MEAS(CBM)

SILK BLOUSES Size 7(160cm) 250 1．0KG／250 0．8KG／200 0．02M3／5

SILK BLOUSES Size 9(170cm) 300 1．5KG／450 1．3KG／390 0．03M3／9

保险：FOR 1 10 PERCENT OF THE INVOICE VALUE COVERING ALL RISKS AND WAR RISK

唛头：N／M

我方收款银行：BANK OF CHINA TIANJIN BRANCH

要求：根据以上资料，在下面表格中缮制汇票、商业发票、装箱单、保险单各一份。

1．商业发票(15分)

BELLING YILIAN CLOTHING MANUFA CTURE CO．，LTD．

CHANGPING DISTRICT，BELLING，CHINA

TEL：0086—10—62387997 INV．NO．：——

FAX：0086—10—62387995 DATE：——

P／I NO．：——

COMMERCIAL INVOICE

TO：

FROM—— TO——

L／C NO．： —— ISSUED BY：——

TOTAL AMOUNT：

WE HEREBY CERTIFY THAT THE ABOVE MENTIONED GOODS ARE OF CHINESE ORIGIN.

_____________________

× × ×

2．装箱单(10分)

BELLING YILIAN CLOTHING MANUFACTURE CO．，LTD.

CHANGPING DISTRICT，BELLING，CHINA

TEL：0086—10—62387997 INVOICE NO.：——

FAX：0086-10-62387995 DATE：——

P/I NO．：——

PACKING LIST

TO：

SAY TOTAL**********************************************************ONLY．

&nbs

已知资料：

(1)出口商名称及地址：天津海龙贸易公司(4356300998)

TIANJIN HAILDNG TRADING CO．，LTD．

NO．3，NANKAI STREET，XUANWU DISTRICT，TIANJIN，CHINA

(2)客户名称及地址：

CANADA ABC TRADING COMPA NY

2222 ORCHARD ROAD．TORONTO CANADA

(3)货物描述： 李宁运动衫 FOB TIANJIN

LINING SPORT SHIRT Size 7 5 000 SETS @ USD35．00／SET USDl75 000．00

LINING SPORT SHIRT Size 9 6 000 SETS @ USD38．00／SET USD228 000．00

装箱情况：Packed in 1 carton of 20pcs each

项 目 ： CTNS G．W．(KGS) N．W．(KGS)

LINING SPORT SHIRT Size 7 250 1 0／2 500 8／2 000

LINING SPORT SHIRT Size 9 300 1 5／4 500 1 3／3 900

(5)付款方式：L／C

(6)唛头：N／M

(7)H．S．CODE：8109．2500

(8)装运信息：班轮运输；装船期：2007—07-16；起运港：天津；目的港：多伦多

(9)B／L NO．：TMC0707162l；B／L DATE：JULY 16，2007；VESSEL：TMCSSEL V．890

(10)集装箱号码：TMCIJ98217l 20FCL 自重：2 234KGS

(11)境内货源地：天津

(12)生产厂家：天津塘沽服装厂

(13)海关编号：3459322076

中华人民共和国海关出口货物报关单

预录入编号： 海关编号：

要求：根据上述资料用英文改正报关单上的错误，并将其补充完整。(空白单据略)