一、根據(jù)下述合同內容審核信用證，并指出不符之處。(36分)

1、受益人名稱與合同賣方不符(合同是SHANGHAI SHENG DA CO.，LTD.，  　　信用證SHANGHAI DA SENG CO.，LTD.)

2、開證申請人的地址不符(合同是28, IMAMGONJ，信用證是26,IMAMGONJ) 

3、商品名稱不符(合同是STEEL TAPE RULES，信用證是TAPE RULES) 

4、商品規(guī)格不符(合同是JH-392W和JH-380W，信用證是JH-395W和JH-386W) 

5、單價不符(合同是USD3.60/DOZ PAIR CFR CHITTAGONG和USD4.20/DOZ PAIRCFR CHITTAGON，信用證是HKD3.60 PER DOZEN CIF CHITTAGONG和HKD4.20 PER DOZEN CIF CHITTAGONG)  　　

6、總金額不符(合同是USD9,300.00，信用證是CURRENCY HKD AMOUNT 9800.00)  

7、包裝不符(合同是In Cartons，信用證是PACKING: EXPORT STANDARD SEAWORTHY PACKING)  

8、裝運期不符(合同是During May, 2008，信用證是LATEST DATE OF SHIPMET : MAY 2, 2008)

9、裝運港不符(合同是Shanghai，信用證是ANY CHINESE PORTS)

10、分批和轉運要求不符(合同是Partial Shipment and Transshipment are allowed.，  　　信用證是PARTIAL SHIPMENT: NOT ALLOWED和TRANSSHIPMENT: NOT ALLOWED) 

11、合同用的是CFR術語，信用證要求受益人提交保險單不符

12、CFR術語，提單上要求注明 “FREIGHT COLLECT”不符

13、付款期限不符(合同是Sight Letter of Credit，信用證DRAFTS AT 60 DAYS SIGHT) 

二、根據(jù)買方訂單及相關資料繕制形式發(fā)票(24分)  Issuer: 

(1) SHANGHAI LUCKY SAFETY SCREENS CO., LTD UNIT C 2/F JINGMAO TOWER SHANGHAI ,CHINA.    PROFORMA INVOICE To: 

(2)  RAM PLASTICS 201, HAUZ RANI, MALVIYA NAGAR,  NEW DELHI 110017.INDIA  No.

(3) LU80518  Date:

 (4) May 18, 2008  Transport details: 

(5) From Shanghai China to Nhava Sheva India by sea  S/C No.

(6) LU0805  Terms of payment:

 (7) Advanced T/T  Marks & Nos.  Description of goods and Quantity  Unit Price  Amount

 (8) R.P. LU80518  Nhava Sheva Nos 1- up

(9) 200mm x 2mm x 50m transparent normal 120 rolls  200mm x 2mm x 50m transparent normal ribbed 10 rolls 200mm x 3mm x 50m transparent normal 20 rolls 300mm x 3mm x50m transparent normal 30 rolls 300mm x 3mm x50m transparent normal ribbed 20 rolls 200 rolls

(10)CIF Nhava Sheva  USD86.00/roll  USD98.00/roll  USD92.00/roll  USD108.00/roll  USD116.00/roll  

(11)  USD10320.00  USD 980.00  USD 1840.00  USD 3240.00  USD 2320.00  USD18700.00  [NextPage]  

(12) DETAILS OF OUR BANK:

BANK OF CHINA, SHANGHAI BRANCH,

NO.4 Zhongshan road, Shanghai ,P.R.CHINA

SWIFT CODE: BKCHCNBJ530

BENEFICIARY: SHANGHAI LUCKY SAFETY SCREENS CO., LTD

ACCOUNT NO: 1281 2242012 7091 015

ADDRESS: UNIT C 2/F JINGMAO TOWER SHANGHAI ,CHINA

SHANGHAI LUCKY SAFETY SCREENS CO., LTD

三、根據(jù)合同、信用證及補充資料繕制商業(yè)發(fā)票、海運提單、匯票及普惠制產(chǎn)地證FORM A(共40分)  　　憑 信用證號

Drawn under industrial bank of Japan,ltd.,head office L/C NO. LC196107800

日期 按…. .息…. 付款

Dated Oct.15,2007 Payable with interest @… .. % per annum

號碼 匯票金額 上海

NO. YL71001 Exchange for USD12630.00 Shanghai …DEC.05,2007……………

見票…………………日后（本匯票之正本未付）付交

At *** sight of this FIRST of Exchange (Second of Exchange being unpaid) 

Pay to the order of BANK OF CHINA,SHANGHAI BRANCH 

金額

the sum of SAY US DOLLARS TWELVE THOUSAND SIX HUNDRED AND THIRTY ONLY

此致

To: INDUSTRIAL BANK OF JAPAN,HEAD OFFICE

SHANGHAI YILONG CO.，LTD. 

XXX