一、根據(jù)下述合同內(nèi)容審核信用證，指出不符之處，并提出修改意見。（36分）

請在答題紙上作答。

合同：

SALES CONTRACT

The Seller: MAITY INTERNATIONAL CO., LTD. Contract No. MT13008 Address: NO.29 JIANGNING ROAD, SHANGHAI, CHINA Date: Dec 6，2012

Signed At: Shanghai China

The Buyer: DESEN EUROPE GMBH

Address: GIRARDETSTRASSE 2-38,EINGANG.4 D-45131 ESSEN, GERMANY

This Sales Contract is made by and between the Seller and the Buyer, whereby the Seller agree to sell and the Buyer agree to buy the under-mentioned goods according to the terms and conditions stipulated below:

Packing: 40pcs are packed in one export standard carton

Shipping Mark: RAIKOU

MT13008

HAMBURG

C/No.1-40

Time of Shipment: NOT LATER THAN FEB. 15,2013

Loading Port and Destination: From Shanghai, China to Hamburg, Germany

Partial Shipment: Not Allowed

Transshipment: Allowed

Insurance: To be effected by the seller for 110% invoice value covering All Risks and War Risk as per CIC of PICC dated 01/01/1981

Terms of Payment: By L/C at sight, reaching the seller before Dec. 31，2012, and remaining valid for negotiation in China for further 15 days after the effected shipment. L/C must mention this contract number. L/C advised by BANK OF CHINA. All banking Charges outside China (the mainland of China) are for account of the Drawee.

Documents:

+ Signed commercial invoice in triplicate.

+ Full set (3/3) of clean on board ocean Bill of Lading marked “Freight Prepaid” made out to order blank endorsed notifying the applicant.

+ Insurance Policy in duplicate endorsed in blank for 110% of invoice value covering All Risks and War Risk as per CIC dated 01/01/1981.

+ Packing List in triplicate.

+ Certificate of Origin issued by China Chamber of Commerce

Signed by:

THE SELLER: THE BUYER:

MAITY INTERNATIONAL CO., LTD. DESEN EUROPE GMBH

GU TAO Luty

信用證：

27: Sequence of total：1/1

40A: Form of Documentary Credit：Irrevocable

20: Documentary Credit Number：00130010018208A1

31C: Date of Issue：130101

40E: Applicable Rules：UCP LATEST VERSION

31D: Date and Place of Expiry：130220 GERMANY

50: Applicant： DESEN EUROPE GMBH

GIRARDETSTRASSE 2-38,EINGANG.4 D-45131ESSEN, GERMANY

59: Beneficiary：MATY INTERNATIONAL CO., LTD.

NO.29 JIANGNING ROAD, SHANGHAI, CHINA

32B: Currency Code, Amount：USD9008.00

41A: Available With…By…：BANK OF CHINA

BY NEGOTIATION

42C: Drafts at…： 30 DAYS AFTER SIGHT

42A: Drawee: DESEN EUROPE GMBH

43P: Partial Shipments: not allowed

43T: Transhipment: not ALLOWED

44E: Port of Loading/Airport of Departure: ANY CHINESE PORT

44F: Port of Discharge/Airport of Destination: HAMBURG BY SEA.

44C: Latest Date of Shipment: 130210

45A: Description of Goods and/or Services:

1600pcs Babywear

as per Order No.MY1301 and s/c no.MT13008

CFR HAMBURG

packed in carton of 20pcs each

46A: Documents Required

+ SIGNED COMMERCIAL INVOICES IN TRIPLICATE INDICATING LC NO. AND cONTRACT no.

+ Full set (3/3) of clean on board ocean Bill of Lading made out to APPLICANT AND blank endorsed marked “Freight TO COLLECT” notifying the applicant.

+ SIGNED PACKING LIST IN TRIPLICATE SHOWING THE FOLLOWING DETAILS: TOTAL NUMBER OF PACKAGES SHIPPED; CONTENT(S) OF PACKAGE(S); GROSS WEIGHT, NET WEIGHT AND MEASUREMENT.

+ CERTIFICATE OF ORIGIN ISSUED AND SIGNED OR AUTHENTICATED BY A LOCAL CHAMBER OF COMMERCE LOCATED IN THE EXPORTING COUNTRY.

+ Insurance Policy/certificate in duplicate endorsed in blank for 120% invoice value, covering all risks of cic of picc (1/1/1981).

71B: Charges: ALL CHARGES AND COMMISSIONS ARE FOR ACCOUNT OF BENEFICIARY INCLUDING REIMBURSING CHARGES.