一、根据下述合同内容审核信用证，并指出不符之处。（36分）
1、受益人名称与合同卖方不符（合同是SHANGHAI SHENG DA CO.，LTD.， 信用证SHANGHAI DA SENG CO.，LTD.）
2、开证申请人的地址不符（合同是28, IMAMGONJ，信用证是26,IMAMGONJ）
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3、商品名称不符（合同是STEEL TAPE RULES，信用证是TAPE RULES）
4、商品规格不符（合同是JH-392W和JH-380W，信用证是JH-395W和JH-386W）
5、单价不符（合同是DOZ PAIR CFR CHITTAGONG和DOZ PAIRCFR CHITTAGON，信用证是 PER DOZEN CIF CHITTAGONG和 PER DOZEN CIF CHITTAGONG）
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6、总金额不符（合同是USD9,，信用证是CURRENCY HKD AMOUNT ）
7、包装不符（合同是In Cartons，信用证是PACKING: EXPORT STANDARD SEAWORTHY PACKING）
8、装运期不符（合同是During May, 2008，信用证是LATEST DATE OF SHIPMET : MAY 2, 2008）
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9、装运港不符（合同是Shanghai，信用证是ANY CHINESE PORTS）
10、分批和转运要求不符（合同是Partial Shipment and Transshipment are allowed.， 信用证是PARTIAL SHIPMENT: NOT ALLOWED和TRANSSHIPMENT: NOT ALLOWED）
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11、合同用的是CFR术语，信用证要求受益人提交保险单不符
12、CFR术语，提单上要求注明 “FREIGHT COLLECT”不符
13、付款期限不符（合同是Sight Letter of Credit，信用证DRAFTS AT 60 DAYS SIGHT）
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二、根据买方订单及相关资料缮制形式发票（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 ) 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 (9) Unit Price (10)CIF Nhava Sheva { Amount (11) [ (8) . LU80518 Nhava Sheva (200mm x 2mm x 50m transparent normal 120 rolls 200mm x 2mm x 50m transparent normal ribbed 10 rolls BANK OF CHINA, SHANGHAI BRANCH, Zhongshan road, Shanghai , 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、根据合同、信用证及补充资料缮制商业发票、海运提单、汇票及普惠制产地证FORM A（共40分） # 凭 信用证号 Drawn under industrial bank of Japan,ltd.,head office L/C NO. LC0 日期 按…. .息…. 付款 Dated ,2007 Payable with interest @… .. % per annum 号码 汇票金额 上海 ] NO. YL71001 Exchange for Shanghai …,2007…………… 见票…………………日后（本汇票之正本未付）付交 At *** sight of this FIRST of Exchange (Second of Exchange being unpaid) Pay to the order of BANK OF CHINA,SHANGHAI BRANCH 金额 — 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 ！ > { ， Issuer: SHANGHAI YILONG CO.，LTD. COMMERCIAL INVOICE NANING ROAD … SHANGHAI ,CHINA To: ABC COMPANY 1-3 MACHI KU STREET OSAKA，JAPAN ~ No. YL71001 Date: ,2007 Transport details: FROM SHANGHAI PORT TO OSAKA BY SEA ^ S/C No. YL07101 Terms of payment: L/C AT SIGHT Marks and Nos. $ Number and kind of packages; Description of goods and Quantity ; Amount Unit Price 】 、 CIF OSAKA [ ABC 3000PCS OF CARDBOARD BOX PC OSAKA YL-256 1550PCS ) USD YL-286 1450PCS PC USD -------------------___________ * & USD 12, SHANGHAI YILONG CO.，LTD. ' X X X $ .Shipper SHANGHAI YILONG CO.，LTD. B/L No. TH14HK07596 [ NANING ROAD SHANGHAI ,CHINA. .Consignee # 中远集装箱运输有限公 \" 司 TO ORDER COSCO CONTAINER LINES Notify Party ： Port-to-Port or Combined Transport ABC COMPANY BILL OF LADING Combined Transport * ! 1-3 MACHI KU STREET OSAKA，JAPAN Combined Transport * Pre-carriage by RECE《 IVED ~ Place of Receipt Ocean Vessel Voy. No. KAOHSIUNG ： .Port of Loading , SHANGHAI PORT .Port of Discharge （ Combined Transport * Place of Delivery OSAKA | No. of Containers or Packages ， Marks & Nos. Container / Seal No. Description of Goods (If Dangerous Goods, See Clause 20) Gross Weight Kgs Measurement | / ABC OSAKA ] 60 CARTONS CARDBOARD BOX * Particulars Furnished by Merchants CFS-CFS C/N:SNBU7121820 Description of Contents for Shipper’s Use Only (Not Part of This B/L Contract) ~ .Total Number Of Containers and/or Packages (In Words) SAY SIXTY CARTONS ONLY Freight & Charges FREIGHT PREPAID … Rate Per ， Collect Revenue Tons Prepaid ! Prepaid at Payable at Place and date of Issue [ Ex Rate: SHANGHAI PORT SHANGHAI,NOV 29,2007 Total Prepaid No. of Original B(s)/L | Signed for the Carrier: COSCO CONTAINER LINES THREE LADEN ON BOARD THE VESSEL DATE:NOV29,2007 BY \\KAOHSIUNG $ CNS01 0108895 COSCO CONTAINER LINES % consigned from (Exporter’s full name and address, country) SHANGHAI YILONG CO.，LTD. Reference No. GENERALIZED SYSTEM OF PREFERENCES CERTIFICATE OF ORIGIN (Combined declaration and certificate) FORM A NANING ROAD SHANGHAI ,CHINA. consigned to (Consignee’s Full name, address, ! country) ABC COMPANY 1-3 MACHI KU STREET OSAKA，JAPAN Issued in THE PEOPLE’S REPUBLIC OF CHINA (Country) See Notes. Overleaf 4. For certifying authority use only of transport and route (as for as known) FROM SHANGHAI PORT TO OSAKA BY SEA number and and kind of packages; Criterion Weight Or other Quantity : And date of invoices INV YL71001 DATED: NOV 10,2007 No.: Numbers of Description of goods Packages ABC OSAKA 60 CARTONS (SIXTY CARTONS ONLY) (see CARDBOARD BOX Notes ******************************************* Overleaf) “P” It is hereby certified that the declaration by the exporter is correct. CIQ by the exporter The undersigned hereby declares that the above Details and statements are correct, that all the Goods were produced in CHINA and that they Comply with the origin requirements specified for those goods in the Generalized System of preferences for goods exported to (importing country) SHANGHAI,NOV 25,2007 XXX JAPAN Place and date, Signature and stamp of Authorized Place and date, signature and stamp of Certifying signatory authority SHANGHAI,NOV 25,2007 XXX 因篇幅问题不能全部显示，请点此查看更多更全内容