根据合同审核信用证

根据外销合同审核信用证1. 引言外销合同审核信用证是国际贸易中常见的操作流程之一。

在国际贸易中，信用证的作用至关重要，它是国际贸易支付方式中最安全、最可靠的方式之一。

本文将介绍根据外销合同审核信用证的步骤和注意事项。

2. 外销合同审核信用证步骤2.1 确定信用证的类型在审核信用证之前，首先要确定信用证的类型。

常见的信用证类型有即期信用证和远期信用证。

即期信用证要求卖方在一定的时间内向开证行提交相关单据，而远期信用证给予卖方更长的时间来履行相关义务。

2.2 仔细阅读信用证文件在审核信用证之前，应仔细阅读信用证文件。

信用证文件通常包括信用证本身、外销合同、装运单据等。

务必确保信用证的内容与外销合同一致，并核对信用证中的细节是否与合同规定相符。

2.3 确认信用证的合规性审核信用证的一个重要步骤是确认信用证的合规性。

合规性主要包括几个方面：•确保信用证的开证行具备有效的信用力和可靠性。

•检查信用证是否违反国际贸易规则和相关法律法规。

•确认信用证开证日期是否在有效期内，以及单据提交期限是否合理。

2.4 核对信用证的单据要求信用证通常要求卖方提交一系列的单据，如提单、发票、装箱单等。

在审核信用证时，务必核对信用证中的单据要求，并确保能按时提供符合规定的单据。

2.5 合理订正信用证的不符点在审核信用证过程中，可能会发现信用证存在不符点。

在这种情况下，卖方需要与买方及信用证开证行进行沟通，并争取适当的订正。

这个步骤需要注意与买方的合作，并且要确保订正后的信用证符合合同要求。

3. 注意事项3.1 熟悉国际贸易规则和相关法律法规在审核信用证之前，务必熟悉国际贸易规则和相关法律法规。

对信用证的审核需要遵循国际贸易惯例，并遵守当地法律法规。

熟悉相关规则和法规，有助于提高审核的准确性和合规性。

3.2 与相关方保持良好沟通审核信用证是一个涉及多方的过程。

卖方需要与买方、信用证开证行以及装运和保险方保持良好的沟通。

及时解决问题，并确保所有相关方对信用证的规定和要求达成一致。

习题二：信用证审核一、思考题：1。

何谓信用证？简述其一般流程。

2.信用证方式的基本当事人有哪些？在什么情况下，又可能有什么当事人？各当事人分别承担什么责任？3。

信用证方式的主要特点是什么？4。

何谓“议付”?“议付”与“付款”有什么区别？二、操作题:1.练习目的：学会阅读信用证2.练习要求：根据下面的信用证范例找出下列内容：（1)信用证的种类（2）信用证号码（3）开证日期（4）信用证的有效期（5）信用证的到期地点（6）开证申请人名称、地址（7）受益人名称、地址（8）开证行名称(9）信用证金额及货币单位（10）分批运输（11）转运（12）装运港（地）、目的港（地）（13）最迟装运期（14)货名及规格（15）价格术语(16）交单期限(17）信用证要求的单据(18）信用证特别条款信用证范例：JUNE 5,2003 14：35：46 LOGICAL TERMINAL HN03MT S700 ISSUE OF A DOCUMENTARY CREDIT PAGE 00001FUNC HNHQP786MSGACK DWS6789 AUTH OK,KEY B003060267DE43AF,ICBKCNBJ BFDC*＊＊RECORDBASIC HEADER F01 ICBKCNBJ A367 0675 780609 APPLICATION HEADER O700 2851 030605 BFDCIE2DAXXX 5439 447618 020605 1806N* BANQUE FRANCAISE DU COMMERCE EXTERIEUR* PARIS*(HEAD OFFICE)USER HEADER SERVICE CODE 103BANK PRIORITY 113MSG USER REF。

108INFO. FROM CI 115TO：INDUSTRIAL AND COMMERCIAL BANK OF CHINA ZHEJIANG，CHINA（ICBKCNZJYYY）SEQUENCE OF TOTAL ＊27 : 1/1FORM OF DOCUMENTARY CREDIT ＊40A ：IRREVOCABLE DOCUMENTARY CREDIT NUMBER *20 : AF/651909DATE OF ISSUE 31C : 20030605EXPIRY *31D :DATE 20030810 PLACE CHINAAPPLICANT ＊50 ：A AND D SARUE DU CHEMIN VERTCENTRE DE GROS NO。

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）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USD3.60/DOZ PAIR CFR CHITTAGONG和USD4.20/DOZ PAIRCFRCHITTAGON，信用证是HKD3.60 PER DOZEN CIF CHITTAGONG和HKD4.20 PER DOZEN CIF CHITTAGONG）6、总金额不符（合同是USD9,300.00，信用证是CURRENCY HKD AMOUNT 9800.00）7、包装不符（合同是In Cartons，信用证是PACKING: EXPORT STANDARDSEAWORTHY PACKING）8、装运期不符（合同是During May, 2008，信用证是LATEST DATE OF SHIPMET : MAY2, 2008）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）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）二、根据买方订单及相关资料缮制形式发票（24分）(12) DETAILS OF OUR BANK:BANK OF CHINA, SHANGHAI BRANCH,NO.4 Zhongshan road, Shanghai ,P.R.CHINASWIFT CODE: BKCHCNBJ530BENEFICIARY: SHANGHAI LUCKY SAFETY SCREENS CO., LTDACCOUNT NO: 1281 2242012 7091 015ADDRESS: UNIT C 2/F JINGMAO TOWER SHANGHAI ,CHINASHANGHAI 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.LC196107800日期按…. .息…. 付款Dated Oct.15,2007 Payable with interest @… .. % per annum 号码汇票金额上海NO.YL71001Exchange for USD12630.00 Shanghai …DEC.05,2007……………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 OFFICESHANGHAI YILONG CO.，LTD.XXXSHANGHAI YILONG CO.，LTD.X X X.Shipper Insert Name, Address and PhoneSHANGHAI YILONG CO.，LTD.NO.91 NANING ROAD SHANGHAI ,CHINA.B/L No.TH14HK07596.Consignee Insert Name, Address and Phone TO ORDER中远集装箱运输有限公司COSCO CONTAINER LINESNotify Party Insert Name, Address and Phone(It is agreed that no responsibility shall attach to the Carrier or his agents for failure to notify)ABC COMPANY1-3 MACHI KU STREET OSAKA，JAPAN Port-to-Port or Combined Transport BILL OF LADINGLADEN ON BOARD THE VESSEL DATE:NOV29,2007BY KAOHSIUNG V.0707SCOSCO CONTAINER LINESCNS01 0108895。

题目要求和说明合同：SALES CONTRACTTHE SELLER:SHANGHAI WILL TRADING. CO., LTD. JIANGNING ROAD, SHANGHAI, CHINA NO. WILL09068DATE: , 2009SIGNED AT: SHANGHAI,CHINATHE BUYER:NU BONNETERIE DE GROOTE.AUTOSTRADEWEG 6 9090 MEUE BELGIUMThis Sales Contract is made by and between the Sellers and the Buyers, whereby the sellers agree to sell and the Buyers agree to buy the under-mentioned goods according to the terms and conditions stipulated below:Packing: IN CARTONS OF 50 PCS EACHTime of Shipment: DURING AUG. 2009 BY SEAShipping Mark: AT SELLER’S OPTIONLoaDing Port and Destination: FROM SHANGHAI, CHINA TO ANTWERP, BELGIUMPartial Shipment and Transshipment: ARE ALLOWEDInsurance: TO BE EFFECTED BY THE SELLER FOR 110 PCT OF INVOICE VALUE AGAINST ALL RISKS AND WAR RISK AS PER CIC OF THE PICC DATED01/01/1981.Terms of Payment: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER ANIRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLER 30 DAYS BEFORETHE MONTH OF SHIPMENT AND TO REMAIN VALID FOR NEGOTIATION IN CHINA UNTILTHE 15th DAY AFTER THE FORESAID TIME OF SHIPMENT.SELLER BUYERSHANGHAI WILL TRADING CO., LTD NU BONNETERIE DE GROOTE张平LJSKOUT59: BENEFICIARY：SHANGHAI WILL IMPORT AND EXPORT CO., LTDJIANGNING ROAD, SHANGHAI, CHINA32B: AMOUNT：CURRENCY USD AMOUNT 1941A: AVAILABLE WITH…BY BY ANY BANK IN CHINA BY NEGOTIATION42C: DRAFTS AT30 DAYS AFTER SIGHT42A: DRAWEE ：NU BONNETERIE DE GROOTE.43P: PARTIAL SHIPMTS：NOT ALLOWED43T: TRANSSHIPMENT：ALLOWED44E: PORT OF LOADING：ANY CHINESE PORT44F: PORT OF DISCHARGE ：ANTWERP, BELGIUM44C: LATEST DATE OF SHIPMENT：09081545A: DESCRIPTION OF GOODS：+ 3000 PCS SHORT TROUSERS – 100PCT COTTON TWILL AT PCAS PER ORDER D0900326 AND SALES CONTRACT NUMBERWILL09068.+ 5000 PCS SHORT TROUSERS – 100PCT COTTON TWILL AT PCAS PER ORDER D0900327 AND SALES CONTRACT NUMBERWILL09069.SALES CONDITIONS: CFR ANTWERPPACKING: 50PCS/CTN46A:DOCUMENTS REQUIRED： 1. SIGNED COMMERCIAL INVOICES IN 4 ORGINAL AND 4 COPIES2. FULL SET OF CLEAN ON BOARD OCEAN BILLS OFORDER, BLANK ENDORSED, MARKED FREIGHT COLLECT NOTIFY THEAPPLICANT3. CERTIFICATE OF ORIGIN.4. PACKING LIST IN QUADRUPLICATE STATING CONTENTS OF EACHSEPARARTELY.单据审核结果。

根据下述合同内容审核信用证，并指出不符之处Exercise 1Sales ContractThe Seller: SHANGHAI SHENG DA CO., LTD.UNIT C 5/F JINGMAO TOWER No. SD080215SHANGHAI, CHINAThe Buyer: ALFAGA ENTERPRISE Date: Feb. 15, 2008 28, IMAMGONJDHAKA,BANGLADESH Signed at: Shanghai, ChinaThe undersigned Seller and buyer have agreed to close the following transactions according to the terms and conditions stipulated below:Packing: In CartonsShipping Mark: A.E.CHITTAGONGTime of Shipment: During May, 2008Loading Port and Destination: From Shanghai to ChittagongPartial Shipments and Transshipment: AllowedInsurance: To be effected by the buyerTerms 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 fornegotiation 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SEQUENCE OF TOTAL 27: 1/1FORM OF DOC. CREDIT 40A: IRREVOCABLEDOC. CREDIT NUMBER 20: 06660801DATE OF ISSUE: 31C: FEBRUARY 24, 2008APPLICABLE RULES 40E: UCP LATEST VERTIONDATE AND PLACE OF EXP. 31D: MAY 23, 2008 IN BANGLADESH APPLICANT: 50: ALFAGA ENTERPRISE26, IMAMGONJ, DHAKA, BANGLADESH ISSUING BANK 52A: AB BANK LIMITEDIMAMGANJ, DHAKA-1211, BANGLADESH BENEFICIARY 59: SHANGHAI DA SENG CO., LTD.UNIT C 5/F JINGMAO TOWERSHANGHAI, CHINAAMOUNT 32B: CURRENCY HKD AMOUNT 9800.00 AVAILABLE WITH/BY 41D: ANY BANK IN CHINA BY NEGOTIATION DRAFTS AT 42C: DRAFTS AT 60 DAYS SIGHTDRAWEE 42D: AB BANK LIMITED, IMAMGANJ BRANCH PARTIAL SHIPMENTS 43P: NOT ALLOWED TRANSSHIPMENT 43T: NOT ALLOWELOADING/DISPATCHING/TAKING 44A: ANY CHINESE PORTSIN CHARGE AT/FROMTRANSPORTATION TO…44B: CHITTAGANG SEA PORT, BANGLADESH LATEST DATE OF SHIPMENT 44C: MAY 2, 2008DESCRIP OF GOODS 45A: TAPE RULES(1) 2000 DOZ PAIR MODEL: JH-395WSIZE:3M x 16MM @ HKD3.60 PER DOZENCIF CHITTAGONG(2) 500 DOZ PAIR MODEL: JH-386WSIZE: 3M x 16MM @ HKD4.20 PER DOZENCIF CHITTAGONGPACKING: EXPORT STANDARD SEAWORTHYPACKINGDOCUMENTS REQUIRED 46A: + SIGNED COMMERCIAL INVOICE IN TRIPLICATE+ SIGNED PACKING LIST IN TRIPLICATE+ G.S.P. CERTIFICATE OF ORIGIN FORM A+ BENEFICIARY’S CERTIFICATE STATING THATONE SET OF ORIGINAL SHIPPING DOCUMENTSINCLUDING ORIGINAL “FORM A” HAS BEENSENT DIRECTLY TO THE APPLICANT AFTERTHE SHIPMENT+ INSURANCE POLICY OR CERTIFICATEENDORSED IN BLANK FOR 100 PCT OF CIFVALUE, COVERING W.P.A. AND WAR RISKS+ 3/3 PLUS ONE COPY OF CLEAN “ON BOARD”OCEAN BILLS OF LADING MADE OUT TOORDER AND BLANK ENDORSED MARKED“FREIGHT COLLECT” AND NOTIFY APPLICANT ADDITIONAL CONDITION 47A: + ALL DRAFTS DRAWN HEREUNDER MUST BEMARKED “DRAWN UNDER AB BANK LIMITED,IMAMGANJ BRANCH CREDIT NO. 06660801DATED FEBRUARY 24, 2008”+ T/T REIMBURSEMENT IS NOT ACCEPTABLE DETAILS OF CHARGES 71B: ALL BANKING CHARGES OUTSIDE BANGLADESHARE FOR BENEFICIARY’S ACCOUNT PRESENTATION PERIOD 48: DOCUMENTS MUST BE PRESENTED WITHIN 15DAYS AFTER THE DATE OF ISSUANCE OF THESHIPPING DOCUMENTS BUT WITHIN THEVALIDITY OF THE CREDIT CONFIRMATION 49: WITHOUTINSTRUCT. TO NEGOTIATING 78: THE AMOUNT AND DATE OF NEGOTIATION OFBANK EACH DRAFT MUST BE ENDORSED ON THEREVERSE OF THIS CREDITALL DOCUMENTS INCLUDING BENEFICIARY’SDRAFTS MUST BE SENT BY COURIER SERVICEDIRECTLY TO US IN ONE LOT. UPON OUR RECEIPTOF THE DRAFTS AND DOCUMENTS WE SHALLMAKE PAYMENT AS INSTRUCTED BY YOU.Exercise 2SALES CONFIRMATIONNo. LT07060DATE: AUG. 10, 2005The Sellers: AAA IMPORT AND EXPORT CO. The Buyers: BBB TRADING CO.222 JIANGUO ROAD P.O.BOX 203DALIAN, CHINA GDANSK, POLANDThe undersigned Sellers and Buyers have agreed to close the following transactions according to the terms and conditions stipulated bellowed:TOTAL USD45,600.00 TOTAL VALUE: U.S. DOLLARS FORTY FIVE THOUSAND SIX HUNDRED ONLY.PORT OF LORDING: DALIANDESTINATION: GDANSKTRANSSHIPMENT: ALLOWEDPARTIAL SHIPMENTS: ALLOWEDSHIPMENT: DECEMBER, 2005INSURANCE: TO EFFECTED BY THE SELLERS FOR 110% INVOICE VALUE COVERING F.P.A.OF PICC CLAUSEPAYMENT: BY TRANSFERABLE L/C PAYABLE 60 DAYS AFTER B/L DATE, REACHING THE SELLERS 4 DAYS BEFORE THE SHIPMENTGENERAL TERMS:1. Reasonable tolerance in quality, weight, measurements, designs and colors is allowed, for which no claims will be entertained.2. 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 thissales confirmation;(c) late establishment of L/C;(d) late amendment to L/C inconsistent with the previsions of this sales confirmation.David King 苏进The Buyers The SellersLETTER OF CREDITFORM OF DOC. CREDIT *40A: IRREVOCABLEDOC. CREDIT NUMBER *20: 70/1/5822DATE OF ISSSUE 31C: 051007EXPIRY 31D: DATE 060115 PLACE POLANDISSUING BANK 51D: SUN BANK, P.O. BOX 201 GDANSK, POLAND APPLICANT *50: BBB TRADING CO.P.O. BOX 203 GDANSK, POLAND BENEFICIARY *59: AAA IMPORT AND EXPORT CO.222 JIANGUO ROAD, DALIAN, CHINA AMOUNT *32B: CURRENCY USD AMOUNT 45,600.00 AVAILABLE WITH/BY *41A: BANK OF CHINA DALIAN BRANCHBY DEF PAYMENTDEFERRED PAYM. DET. *42P: 60 DAYS AFTER B/L DATEPARTIAL SHIPMENTS 43P: NOT ALLOWEDTRANSSHIPMENT 43T: ALLOWEDLOADING IN CHARGE 44A: SHANGHAIFOR TRANSPORT TO…44B: GDANSKLATEST DATE OF SHIP. 44C: 051231DESCRIPT. OF GOODS 45A: 65% POLYESTER 35% COTTON LADIES SHIRTSSTYLE NO. 101 200 DOZ @ USD60/PCESTYLE NO. 102 400 DOZ @ USD84/PCEALL OTHER DETAILS OF GOODS ARE AS PERCONTRACT NO. LT07060 DATED AUG. 10, 2005.DELIVERY TERMS: CIF GDANSK(INCOTERMS 2000)DOCUMENTS REQUIRED 46A:1. COMMERCIAL INVOICE MUNUALY SIGNED IN 2 ORIGINALS PLUS 1 COPY MADE OUT TO DDD TRADING CO., P.O.BOX 211, GDANSK, POLAND2. FULL SET (3/3) OF ORIGINAL CLEAN ON BOARD BILLS OF LADING PLUS 3/3 NON NEGOTIABLE COPIES, MADE OUT TO ORDER OF ISSUING BANK AND BLANK ENDORSED, NOTIFY THE APPLICANT, MARKED FREIGH PREPAID, MENTIONING GROSS WEIGHT AND NET WEIGHT.3. ASSORTMENT LIST IN 2 ORIGINALS PLUS 1 COPY.4. CERTIFICATE OF ORIGIN IN 1 ORIGINAL PLUS 2 COPIES SIGNED BY CCPIT.5. MARINE INSURANCE POLICY IN THE CURRENCY OF THE CREDIT ENDORSED IN BLANK FOR CIF VALUE PLUS 30 PCT MARGIN COVERING ALL RISKS OF PICC CLAUSES INCLUDING CLAIMS PAYABLE IN POLAND.ADDITIONAL COND. 47A:+ ALL DOCS MUST BE ISSUED IN ENGLISH.+ SHIPMENTS MUST BE EFFECTED BY FCL.+ B/L MUST SHOWING SHIPPING MARKS: BBB, S/C L/T07060, GDAND, C/NO.+ ALL DOCS MUST NOT SHOW THIS L/C NO. 70/1/5822.+ FOR DOCS WHICH DO NOT COMPLY WITH L/C TERMS AND CONDITIONS, WE SHALL DEDUCT FROM THE PROCEEDS A CHARGE OF EUR50.00 PAYABLE IN USD EQUIVALENT PLUS ANY INCCURED SWIFT CHARGES IN CONNECTION WITH.DETAILS OF CHARGES 71B: ALL BANKING COMM/CHARGES OUTSIDE POLANDARE ON BENEFICIARY’S ACCOUNT. PRESENTATION PERIOD 48: 15 DAYS AFTER B/L DATE, BUT WITHIN L/CVALIDITY.CONFIRMATION *49: WITHOUTINSTRUCTIONS 78: WE SHALL REIMBURSE AS PER YOURINSTRUCTIONSSEND TO REC. INFO. 72: CREDIT SUBJECT TO ICC PUBL. 500//1993 REV.Exercise 3Sales ContractNo.: ss03Date: May20, 2006Seller: Shanghai stationery and sporting goods Imp. And Exp. Corp.Address: 5-15 Mansion 1230-1240 Zhongshan Road, ShanghaiBuyer: Smith Co. Ltd.Address: The Jane street, Kong zone, London, EnglandThis contract is made by the buyers and the sellers, whereby the buyers agree to buy and the sellers agree to seller the under-mentioned commodity according to the terms and conditions stipulated below:Name of commodity: men’s glovesSpecification: Model No. 5Quantity: 2000 dozensUnit Price: CFR Amsterdam USD 45.00 per dozenAmount: USD90,000.00 (SAY US DOLLARS NINETY THOUSAND ONLY)Shipment: From Shanghai, China to Amsterdam, Holland not later than July 30, 2006 with transshipment and partial shipment not allowedPacking: in Seaworthy cartonsInsurance: To be covered by buyersTerms of Payment: By irrevocable letter of credit at sightShipping Marks: At seller’s opti onLetter of CreditCREDIT NUMBER 20: A2B9600463DATE OF ISSUE 31C: 060618ADVISING BANK 57A: BANK OF CHINA23, ZHONGSHAN ROAD, SHANGHAIFORM OF DOCUMENTARY CREDIT 40A: IRREVOCABLEDATE AND PLACE OF EXPIRY 31D: 060830/ AT ISSUING BANK’S COUNTER APPLICANT 50: SMITH CO. LTD.THE JANE STREET, KONG ZONE,LONDON, ENGLANDBENEFICIARY 59A: SHANGHAI STATIONERY AND SPORTING GOODSIMP. AND EXP. CORP5-15 MANSION 1230-1240 ZHONGSHAN ROAD,SHANGHAI, CHINACURRENCY CODE, AMOUNT 32B: USD 90,000.00AVAILABLE WITH…BY…41A: ANY BANK IN ADVISING BANK’S COUNTRYBY NEGOTIATION AT 30 DAYS SIGHT DRAFTS AT 42C: AT SIGHTDRAWN ON 42A: ABN AMRO BANK NV, LONDONPARTIAL SHIPMENTS 43P: ALLOWEDTRANSSHIPMENT 43T PROHIBITEDLOADING ON BOARD/DISPATCH/ 44A: SHANGHAI PORTTAKING IN CHARGE AT/FROMFOR TRANSSHIPMENT TO 44B: AMSTERDAMSHIPMENT PERIOD 44C NOT LATER THAN 060630DESCRIPTION OF GOODS 45A: 2000 DO ZENS MEN’S GLOVES CFR AMSTERDAMAT USD 45.00 EACHDOCUMENTS REQUIRED 46A: 1. COMMERCIAL INVOICE IN 3 COPIES2. FULL SET OF CLEAN ON BOARD OCEAN BILL OFLADING MADE OUT TO ORDER AND BLANKENDORSED, MARKED FREIGHT TO COLLECT,NOTIFYING THE APPLICANT.3. PACKING LIST/WEIGHT LIST IN 3 COPIESINDICATING QUANTITY4. INSURANCE POLICY OR CERTIFICATE ADDITIONAL COND. 47A: ALL DOCUMENTS ARE TO BE PRESENTED TO USIN ONE LOT BY COURIER/SPEED POST. DETAILS OF CHARGES 71B: ALL BANKING CHARGES OUTSIDE OF OPENINGBANK ARE FOR BENEFICIARY'S ACCOUNT. PRESENTATION PERIOD 48: DOCUMENTS TO BE PRESENTED WITHIN 15 DAYSAFTER THE DATE OF SHIPMENT BUT WITHINTHE VALIDITY OF THE CREDIT INSTRUCTIONS : 78: WE HEREBY UNDERTAKE THAT DRAFTS DRAWNUNDER AND IN COMPLY WITH THE TERMS ANDCONDITIONS OF THIS CREDIT WILL BE PAIDMATURITY.SEND. TO REC. INF. 72: SUBJECT U.C.P.1993 ICC PUBLICATION 500Exercise 4SALES CONTRACTBUYER: JAE & SONS PAPERS COMPANY NO.ST05-016203 LODIA HOTEL OFFICE 1546, DONG-GU, DATE: AUGUST 08, 2005BUSAN,KOREA SIGNED AT: NANJING, CHINA SELLER: WONDER INTERNATIONAL COMPANY LIMITEDNO. 529, QIJIANG ROAD HE DONG DISTRICT,NANJING, CHINAThis Contract is made by the Seller; whereby the Buyers agree to buy and the Seller agrees to sell the under -mentioned commodity according to the terms and conditions stipulated below: 1. COMMODITY: UNBLEACHED KRAET LINEBOARD.UNIT PRICE: USD390.00/PER METRIC TON, CFR BUSAN KOREATOTAL QUANTITY: 100METRIC TONS, ±10% ARE ALLOWED.PAYMENT TERM: BY IRREVOCABLE L/C 90 DAYS AFTER B/L DATE2. TOTAL VALUE: USD39,000.00 (SAY U.S.DOLLARS THIRTY NINE THOUSAND ONLY. 10% MORE OR LESS ALLOWED.)3. PACKING: To be packed in strong wooden case(s), suitable for long distance ocean transportation.4. SHIIPPING MARK: The Seller shall mark each package with fadeless paint the package number, gross weight, measurement and the wording: “KEEP AWAY FROM MOISTURE”, “HANDLE WITH CARE”, etc. and the shipping mark: ST05-016BUSAN KOREA5. TIME OF SHIPMENT: BEFORE OCTOBER 02, 20056. PORT OF SHIPMENT: MAIN PORTS OF CHINA7. PORT OF DESTINATION: BUSAN, KOREA8. INSURANCE: To be covered by the Buyer after shipment. (F.O.B Terms)9. DOCUMENT:+ Signed invoice indicating LC No and Contract No.+ Full set (3/3) of clean on board ocean Bill of Lading marked “Freight to Collect”/ “Freight Prepaid” made out to order blank endorsed notify ing the applicant.+ Packing List/Weight List indicating quantity/gross and net weight.+ Certificate of Origin.+ No solid wood packing certificate issued by manufacturer.10. OTHER CONDITIONS REQD IN LC:+ All banking charges outside the opening bank are for beneficiary’s a/c.+ Do not mention any shipping marks in your L/C.+ Partial and transshipment allowed.11. REMARKS: The last date of L/C opening：20 August, 2005.Letter of CreditBANK OF KOREA LIMITED, BUSANSEQUENCE OF TOTAL 27: 1 / 1FORM OF DOC. CREDIT 40A: IRREVOCABLEDOC. CREDIT NUMBER 20: S100-108085DATE OF ISSUE 31C: 20050825EXPIRY 31D: DATE 20051001 PLACE APPLICANT'S COUNTRY APPLICANT 50: JAE & SONS PAPERS COMPANY203 LODIA HOTEL OFFICE 1564,DONG-GU, BUSAN, KOREABENEFICIARY 59A: WONDER INTERNATIONAL COMPANY LIMITEDN0. 529, QIJIANG ROAD HE DONG DISTRICT,NANNING, CHINAAMOUNT 32B: CURRENCY HKD AMOUNT 39,000.00 AVAILABLE WITH/BY 41A: ANY BANK IN CHINA BY NEGOTIATION DRAFTS AT 42C: DRAFT AT 90 DAYS SIGHTFOR FULL INVOICE COSTDRAWEE 42A: BANK OF KOREA LIMITED, BUSANPARTIAL SHIPMENTS 43P: NOT ALLOWEDTRANSSHIPMENT 43T: NOT ALLOWEDLOADING IN CHARGE 44A: MAIN PORTS OF CHINAFOR TRANSPORT TO 44B: MAIN PORTS OF KOREALATEST DATE OF SHIP 44C: 2005/10/02DESCRIPT. OF GOODS 45A: COMMODITY: UNBLEACHED KRAET LINEBOARD.U/P: HKD 390.00/MTTOTAL: 100MT ±10% ARE ALLOWED.PRICE TERM: CIF BUSAN KOREACOUNTRY OF ORIGIN: P.R. CHINAPACKING: STANDARD EXPORT PACKINGSHIPPING MARK: ST05-016BUSAN KOREADOCUMENTS REQUIRED 46A: 1. COMMERCIAL INVOICE IN 3 COPIESINDICATING LC NO. & CONTRACT NO.ST05-0182. FULL SET OF CLEAN ON BOARD OCEAN BILLOF LADING MADE OUT TO ORDER AND BLANKENDORSED, MARKED FREIGHT TO COLLECT,NOTIFYING THE APPLICANT.3. PACKING LIST/WEIGHT LIST IN 3 COPIESINDICATING QUANTITY/GROSS AND NETWEIGHTS4. CERTIFICATE OF ORIGIN IN 3 COPIES ADDITIONAL COND. 47A: ALL DOCUMENTS ARE TO BE PRESENTED TO USIN ONE LOT BY COURIER/SPEED POST. DETAILS OF CHARGES 71B: ALL BANKING CHARGES OUTSIDE OF OPENINGBANK ARE FOR BENEFICIARY'S ACCOUNT. PRESENTATION PERIOD 48: DOCUMENTS TO BE PRESENTED WITHIN 21DAYS AFTER THE DATE OF SHIPMENT BUTWITHIN THE VALIDITY OF THE CREDIT CONFIRMATION 49: WITHOUTINSTRUCTIONS 78: WE HEREBY UNDERTAKE THAT DRAFTS DRAWNUNDER AND IN COMPLY WITH THE TERMS ANDCONDITIONS OF THIS CREDIT WILL BE PAIDMATURITY.SEND. TO REC. INFO. 72: SUBJECT U.C.P.1993 ICC PUBLICATION 500Exercise 5SALES CONTRACTTHE SELLER: NO.WILL09068SHANGHAI WILL TRADING CO.,LTD. DATE:JUNE.1,2009NO.25JIANGNING ROAD,SHANGHAI,CHINA SIGNED AT:SHANGHAI,CHINATHE BUYER:NU BONNETERIE DE GROOTEAUTOSTRADEWEG 6 9090 MEUE BELGIUMThis Sales Contract is made by and between the Sellers and the Buyers, whereby the sellers agree to sell and the buyers agree to buy the under-mentioned goods according to the terms and conditions stipulated below:Packing: IN CARTONS OF 50 PCS EACHShipping Mark: AT S ELLER’S OPTIONTime of Shipment: DURING AUG. 2009 BY SEALoading Port and Destination: FROM SHANGHAI, CHINA TO ANTWERP, BELGIUMPartial Shipment and Transshipment: ARE ALLOWEDInsurance: TO BE EFFECTED BY THE SELLER FOR 110 PCT OF INVOICE VALUEAGAINST ALL RISKS AND WAR RISK AS PER CIC OF THE PICC DATED 01/01/1981.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.SELLER BUYERSHANGHAI WILL TRADING CO., LTD NU BONNETERIE DE GROOTE张平LJSKOUTISSUE OF DOCUMENTARY CREDIT27: SEQUENCE OF TOTAL：1/140A: FORM OF DOC.CREDIT ：IRREVOCABLE20: DOC.CREDIT NUMBER ：132CD637273031C: DATE OF ISSUE ：09071540E: APPLICABLE RULES ：UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY ：DATE 090910 PLACE IN BELGIUM51D:APPLICANT BANK：ING BELGIUM NV/SV (FORMERLY BANKBRUSSELS LAMBERT SA), GENT50: APPLICANT ：NU BONNETERIE DE GROOTEAUTOSTRADEWEG 69090 MELLE BELGIUM59: BENEFICIARY ：SHANGHAI WILL IMPORT AND EXPORT CO., LTDNO.25 JIANGNING ROAD, SHANGHAI, CHINA 32B: AMOUNT ：CURRENCY USD AMOUNT 19 500.0041A:AVAILABLE WITH…BY ：ANY BANK IN CHINA BY NEGOTIATION42C:DRAFTS AT… ：30 DAYS AFTER SIGHT42A:DRAWEE ：NU BONNETERIE DE GROOTE43P:PARTIAL SHIPMTS：NOT ALLOWED43T:TRANSSHIPMENT：ALLOWED44E:PORT OF LOADING：ANY CHINESE PORT44F:PORT OF DISCHARGE：ANTWERP, BELGIUM44C:LATEST DATE OF SHIPMENT：09081545A:DESCRIPTION OF GOODS：+ 3000 PCS SHORT TROUSERS – 100PCT COTTONTWILL AT EUR10.50/PC AS PER ORDER D0900326AND SALES CONTRACT NUMBER WILL09068.+ 5000 PCS SHORT TROUSERS – 100PCT COTTONTWILL AT EUR12.00/PC AS PER ORDER D0900327AND SALES CONTRACT NUMBER WILL09069. SALES CONDITIONS: CFR ANTWERPPACKING: 50PCS/CTN46A:DOCUMENTS REQUIRED： 1. SIGNED COMMERCIAL INVOICES IN 4 ORGINALAND4 COPIES2. FULL SET OF CLEAN ON BOARD OCEAN BILLS OFLADING, MADE OUT TO ORDER, BLANK ENDORSED,MARKED FREIGHT COLLECT NOTIFY THE APPLICANT3. CERTIFICATE OF ORIGIN.4. PACKING LIST IN QUADRUPLICATE STATINGCONTENTS OF EACH PACKAGE SEPARARTELY.5. INSURANCE POLICY/CERTIFICATE ISSUED INDUPLICATE IN NEGOTIABLE FORM, COVERING ALLRISKS, FROM WAREHOUSE TO WAREHOUSE FOR120 PCT OF INVOICE VALUE. INSURANCEPOLICY/ CERTIFICATE MUST CLEARLY STATE IN THEBODY CLAIMS, IF ANY, ARE PAYABLE IN BELGIUMIRRESPECTIVE OF PERCENTAGE47A: ADDITIONAL CODITIONS: 1. ALL DOCUMENTS PRESENTED UNDER THIS LCMUST BE ISSUED IN ENGLISH.2. IN CASE THE DOCUMENTS CONTAINDISCREPANCIES, WE RESERVE THE RIGHT TOCHARGE DISCREPANCY FEES AMOUNTING TOEUR 75 OREQUIVALENT.71B: CHARGES：ALL CHARGES ARE TO BE BORN BY BENEFICIARY 48: PERIOD FOR PRESENTATION：WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT, BUTWITHIN THE VALIDITY OF THIS CREDIT 49: CONFIRMATION INSTRUCTION：WITHOUT。

致：[开证银行名称]日期：[信用证开证日期]编号：[信用证编号]以下为根据销售合同[销售合同编号]所申请的信用证详细内容，请予以审核并开立：一、信用证类型及条款1. 信用证类型：不可撤销、保兑信用证（Irrevocable and Confirmed Letter of Credit）2. 信用证有效期：[装运期限]后15天，在中国到期3. 信用证金额：[合同总价]美元4. 受益人：[卖方全称]- 地址：[卖方地址]- 国家：[卖方国家]5. 通知行：[通知行名称]- 地址：[通知行地址]- 国家：[通知行国家]6. 议付行：[议付行名称]- 地址：[议付行地址]- 国家：[议付行国家]7. 信用证性质：可转让、可分割信用证（Transferable and Divisible Letterof Credit）8. 分运及转运：允许分运及转运二、信用证条款1. 货物描述：[合同中详细货物描述，包括货号、品名及规格、数量、单价等]2. 装运期限：[合同中规定的装运期限]3. 装运口岸：[合同中规定的装运口岸]4. 目的口岸：[合同中规定的目的口岸]5. 保险：由卖方按发票全额110%投保至[目的口岸]为止的险种6. 单据要求：- 正本发票一份- 提单一份，注明“运费已付”或“运费预付”- 装箱单一份- 检验证书一份- 产地证明一份- 发货通知一份- 信用证项下其他单据7. 付款条件：即期付款8. 争议解决：任何争议应通过友好协商解决；如协商不成，提交[仲裁机构名称]仲裁三、其他特殊要求1. 信用证中必须注明允许分运及转运。

2. 信用证中必须注明受益人有权在信用证到期前要求提前议付。

3. 信用证中必须注明所有单据需加盖受益人公章。

四、申请理由本信用证是根据与[买方全称]签订的[销售合同编号]销售合同所申请。

为确保合同顺利履行，保障双方权益，特申请开立本信用证。

五、承诺我方承诺，在信用证有效期内，按照信用证条款要求，及时、准确地向贵行提交符合信用证要求的单据，并承担因单据不符合信用证条款而产生的所有责任。

根据外销合同审核信用证一、背景说明信用证是国际贸易中的一种重要支付工具，特别是在外销合同中。

外销合同审核信用证是指根据签订的外销合同对信用证进行审核，确保信用证的条款与合同要求一致，以保障出口商的权益。

本文将从以下几个方面对根据外销合同审核信用证的过程进行详细介绍。

二、信用证审核的目的和重要性外销合同审核信用证的目的是为了保障出口商的权益，确保信用证的条款与合同要求一致，避免出口商因为信用证的条款不符合合同要求而无法获得付款。

信用证作为一种独立的支付工具，具有市场广泛认可度和可靠性，因此对信用证的审核十分重要。

1. 获取外销合同和信用证的副本首先，出口商需要从买方或银行获取外销合同和信用证的副本。

外销合同是买卖双方达成一致的文件，其中包含了交货日期、货物规格、价格等具体条款。

信用证则是银行对买方承诺支付货款的文件，其中也包含了一系列的条件和要求。

2. 仔细阅读和理解信用证的条款出口商需要仔细阅读和理解信用证的条款，包括货物描述、交货日期、付款方式、保险要求等内容。

在阅读过程中，出口商需要特别关注与合同要求不一致的地方，以便在后续进行准确的审核。

出口商需要对比外销合同和信用证的条款，确保两者一致。

如果发现有不一致的地方，出口商需要与买方或银行进行沟通，以确定解决的方案。

4. 检查信用证的有效期和修改记录出口商还需要检查信用证的有效期和修改记录。

如果信用证已经过期或存在多次修改，出口商需要与买方或银行进行确认，以确保信用证的有效性。

5. 准备审核报告最后，出口商需要准备审核报告，将外销合同和信用证的审核情况进行详细记录。

审核报告应包括审核过程中发现的不一致点以及与买方或银行的沟通记录。

这样的审核报告有助于出口商在后续与买方或银行的纠纷中提供证据。

四、审核注意事项在根据外销合同审核信用证的过程中，出口商需要注意以下几个事项：•仔细阅读和理解信用证的条款，确保与外销合同一致。

•若发现任何不一致的地方，及时与买方或银行进行沟通，并争取尽早解决。

一、根据合同内容审核信用证，指出不符之处并提出修改意见。

SALES CONTRACTTHE SELLER: NO. YH08039SHANDONG YIHAI IMP. & EXP. CO.,LTD. DATE: DEC.1, 2008NO. 51 JINSHUI ROAD, QINGDAO, CHINA SIGNED AT: QINGDAO,CHINATHE BUYER:LINSA PUBLICIDAD, S.A.VALENCIA, 195 BAJOS. 08011. BARCELONA, SPAINThis Sales Contract is made by and between the Sellers and the Buyers, whereby the sellersagree to sell and the buyers agree to buy the under-mentioned goods according to the terms and conditions stipulated below:Commodity & Specification Quantity Price TermsUnit price AmountCARDHOLDERDYED COW LEATHERBLACKBROWNLoading Port and Destination: FROM QINGDAO TO BARCELONAPartial Shipment and Transshipment: ALLOWEDInsurance: 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 CREDIT27: SEQUENCE OF TOTAL：1/140A: FORM OF DOC.CREDIT ：IRREVOCABLE20: DOC.CREDIT NUMBER ：103CD13727331C: DATE OF ISSUE ：08121540E: APPLICABLE RULES ：UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY ：DATE 090202 PLACE IN SPAIN51D:APPLICANT BANK：BANCO SANTANDER, S.A.28660 BOADILLA DEL BARCELONA, SPAIN50: APPLICANT ：LINSA PUBLICIDAD, S.A.VALENCIA, 195 BAJOS. 08011. BARCELONA, SPAIN59: BENEFICIARY ：SHANDONG YIHAN IMP. & EXP. CO., LTD.NO. 51 JINSHUI ROAD, QINGDAO, CHINA32B: AMOUNT ：CURRENCY EUR AMOUNT 19250.0041A:AVAILABLE WI TH…BY ANY BANK IN CHINA BY NEGOTIATION42C:DRAFTS AT… 30 DAYS AFTER SIGHT42A:DRAWEE ：LINSA PUBLICIDAD, S.A.43P:PARTIAL SHIPMTS：NOT ALLOWED43T:TRANSSHIPMENT：NOT ALLOWED44E:PORT OF LOADING：ANY CHINESE PORT44F:PORT OF DISCHARGE ：VALENCIA, SPAIN44C:LATEST DATE OF SHIPMENT：09011545A:DESCRIPTION OF GOODSGOODS AS PER S/C NO. YH08036 DATED ON DEC. 1, 2008 CARDHOLDER DYED COW LEATHER BLACK COLOUR/8000PCS AT USD1.45/PC FOB QINGDAO BROWNCOLOUR/5000PCS AT USD1.50/PC FOB QINGDAOPACKING: 200PCS/CTN46A:DOCUMENTS REQUIRED1. SIGNED COMMERCIAL INVOICE IN 3 COPIES2. CERTIFICATE OF ORIGIN GSP FORM A ISSUED BY OFFICIAL AUTHORITIES3. PACKING LIST IN 3 COPIES4. FULL SET CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER MARKED FREIGHT PREPAID AND NOTIFY APPLICANT5. INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 110% INVOICE VALUE COVERING ALL RISKS AND WAR RISK AS PER CIC.47A: ADDITIONAL CONDITIONSBILL 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 BENEFICIARY48: PERIOD FOR PRESENTATION：WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THIS CREDIT49: CONFIRMATION INSTRUCTION：WITHOUT经审核信用证需要修改的内容如下：。

题目要求和说明SALES CONTRACTThe sellers:SHANGHAI SHENG DA CO.LTDUNIT C 5/F JINGMAO TOWERSHANGHAI, CHINA NO.SD080215The buyers:ALFAGA ENTERPRISE28, IMAMGONJDHAKA, BANGLADESHDATA: Feb.15, 2008Signed at: Shanghai, ChinaThe undersigned Seller and Buyer have agreed to close the following transactions according to the terms and conditions stipulated bellow:Packing:In CartonsShipping Mark:A.E. CHITTAGONGTime ofshipment:During May, 2008Partial Shipment and Transshipment are allowed.Insurance: To be effected by the buyerTerms of Payment:he 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:SHANGHAI SHENG DA CO., LTDThe Buyer:ALFAGA ENTERPRISELETTER OF CREDITSEQUENCE OF TOTAL 27: 1 / 1FORM OF DOC. CREDIT 40 A: IRREVOCABLEDOC. CREDIT NUMBER 20: 06660801DATE OF ISSUE 31 C: FEBRUARY 24,2008APPLICABLE RULES 40 E:UCP LATEST VERSIONDATE AND PLACE OF EXP. 31 D:MAY 23,2008 IN BANGLADESHAPPLICANT 50: ALFAGA ENTERPRSE26,IMAMGONJDHAKA,BANGLADESHISSUING BANK 52 A: AB BANK LIMITEDIMAMGANJ BRANCH,40 IMAMGANJ,DHAKA-1211,BANGLADESH BENEFICIARY 59: SHANGHAI DA SENG CO.,LTD.UNIT C 5/F JINGMAO TOWERSHANGHAI,CHINAAMOUNT 32 B: CURRENCY HKD AMOUNT 9800.00 AVAILABLE WITH/.BY …41 D: ANY BANK IN CHINA,BY NEGOTIATIONDRAFTS AT... 42 C: DRAFTS AT 60 DAYS SIGHTFOR 100PCT INVOICE VALUEDRAWEE 42 D: AB BANK LIMITED,IMAMGANJ BRANCH PARTIAL SHIPMENT 43 P: NOT ALLOWEDTRANSSHIPMENT 43 T: NOT ALLOWEDLOADING/DISPATCHING/TAKING 44 A: ANY CHINESE PORTSFOR TRANSPORT TO…44 B: CHITTAGANG SEA PORT,BANGLADESH LATEST DATE OF SHIPMENT 44 C: MAY 2,2008DESCRIPT OF GOODS. 45 A: TAPE RULESLETTER OF CREDIT(1)2000 DOZ PAIR MDEL:JH-395WSIZE:3M X ************** DOZEN CIF CHITTAGONG(2)500 DOZ PAIR MODEL:JH-386WSIZE:3M X ************** DOZEN CIF CHITTAGONGPACKING:EXPORT STANDARD SEAWORTHY PACKINGDOCS REQUIRED 46 A: +SIGNED COMMERCIAL INVOICE IN TRIPLICATE+ SIGNED PACKING LIST IN TRIPLICATE+G.S.P. CERTIFICATE OF ORIGIN FORM A+BENEFICIARY’S CERTIFICATE STATING THAT ONE SET OF ORIGINALSHIPPING DOCUMENTS INCLUDING ORIGIN AL “FORM A” HAS BEENSENT DIRECTLY TO THE APPLICANT AFTER THE SHIPMENT.+INSURANCE POLICY OR CERTIFICATE ENDORSED IN BLANK FOR 110PCT OF CIF VALUE,COVERING W.P.A. RISK AND WAR RISK+3/3 PLUS ONE COPY OF CLEAN “ON BOARD” OCEAN BILLS OF LADINGMADE OUT TO O RDER AND BLANK ENORSED MARKED “FREIGHTCOLLECT” AND NOTIFY APPLICANT.ADDITIONAL CONDITION 47 A: +ALL DRAFTS DRAWN HEREUNDER MUST BE MARKED “DRAWN UNDERAB BANK LIMITED,IMAMGANJ BRANCH CREDIT No.06660801 DATEDFEBRUARY 24,2008”+T/T REIMBURSEMENT IS NOT ACCEPTABLEDETAILS OF CHARGES 71 B: ALL BANKING CHARGES OUTSIDE BANGLADESH ARE FORBENEFICIARY’S ACCOUNTPRESENTATION PERIOD 48: DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATEOF ISSUANCE OF THE SHIPPING DOCUMENTS BUT WITHIN THEVALIDITY OF THE CREDITCONFIRMATION 49: WITHOUT78: THE AMOUNT AND DATE OF NEGOTIATION OF EACH DRAFT MUST BEENDORSED ON THE REVERSE OF THIS CREDITALL DOCUMENTS INCLUDING BENEFICIARY’S DRAFTS MUST BE SENTBY COURIER SERVICE DIRECTLY TO US IN ONE LOT. UPON OURRECEIPT OF THE DRAFTS AND DOCUMENTS WE SHALL MAKEPAYMENT AS INSTRUCTED BY YOU信用证审核结果。

根据下述合同内容审核信用证，并指出不符之处Exercise 1Sales ContractThe Seller: SHANGHAI SHENG DA CO., LTD.UNIT C 5/F JINGMAO TOWER No. SD080215SHANGHAI, CHINAThe Buyer: ALFAGA ENTERPRISE Date: Feb. 15, 200828, IMAMGONJDHAKA,BANGLADESH Signed at: Shanghai, ChinaThe undersigned Seller and buyer have agreed to close the following transactions according to the terms and conditions stipulated below:Commodity &Quantity Price TermsSpecification Unit Price Amount STEEL TAPE RULES CFR ChittagongJH-392W 3M x 16MM2000 DOZ PAIR DOZ PAIRJH-380W 3M x 16MM500 DOZ PAIR DOZ PAIRTerms 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 fornegotiation in China until the 15 th day after the month of shipment.The Seller The BuyerSHANGHAI SHENG DA CO., LTD. ALFAGA ENTERPRISE信用证SEQUENCE OF TOTAL 27: 1/1FORM OF DOC. CREDIT 40A: IRREVOCABLEDOC. CREDIT NUMBER 20: 06660801DATE OF ISSUE: 31C: FEBRUARY 24, 2008APPLICABLE RULES 40E: UCP LATEST VERTIONDATE AND PLACE OF EXP. 31D: MAY 23, 2008 IN BANGLADESHAPPLICANT: 50: ALFAGA ENTERPRISE26, IMAMGONJ, DHAKA, BANGLADESHISSUING BANK 52A: AB BANK LIMITEDIMAMGANJ, DHAKA-1211, BANGLADESHBENEFICIARY 59: SHANGHAI DA SENG CO., LTD.UNIT C 5/F JINGMAO TOWERSHANGHAI, CHINAAMOUNT 32B: CURRENCY HKD AMOUNTAVAILABLE WITH/BY41D: ANY BANK IN CHINA BY NEGOTIATIONDRAFTS AT42C:DRAFTS AT 60 DAYS SIGHTDRAWEE42D:AB BANK LIMITED, IMAMGANJ BRANCHPARTIAL SHIPMENTS43P:NOT ALLOWEDTRANSSHIPMENT43T:NOT ALLOWELOADING/DISPATCHING/TAKING 44A: ANY CHINESE PORTSIN CHARGE AT/FROMTRANSPORTATION TO44B: CHITTAGANG SEA PORT, BANGLADESHLATEST DATE OF SHIPMENT44C: MAY 2, 2008DESCRIP OF GOODS45A:TAPE RULES(1) 2000 DOZ PAIR MODEL: JH-395WSIZE:3M x 16MM @ PER DOZENCIF CHITTAGONG(2) 500 DOZ PAIR MODEL: JH-386WSIZE: 3M x 16MM @ PER DOZENCIF CHITTAGONGPACKINGDOCUMENTS REQUIRED46A:+ SIGNED COMMERCIAL INVOICE IN TRIPLICATE+ SIGNED PACKING LIST IN TRIPLICATE+ CERTIFICATE OF ORIGIN FORM A+ BENEFICIARY’S CERTIFICATE STATING THATONE SET OF ORIGINAL SHIPPING DOCUMENTSINCLUDING ORIGINAL“FORM A”HAS BEENSENT DIRECTLY TO THE APPLICANT AFTERTHE SHIPMENT+ INSURANCE POLICY OR CERTIFICATEENDORSED IN BLANK FOR 100 PCT OF CIFVALUE, COVERING AND WAR RISKS+ 3/3 PLUS ONE COPY OF CLEAN“ON BOARD”OCEAN BILLS OF LADING MADE OUT TOORDER AND BLANK ENDORSED MARKED“FREIGHT COLLECT” AND NOTIFY APPLICANT ADDITIONAL CONDITION47A:+ ALL DRAFTS DRAWN HEREUNDER MUST BEMARKED“ DRAWN UNDER AB BANK LIMITED,IMAMGANJ BRANCH CREDIT NO. 06660801DATED FEBRUARY 24, 2008”+ T/T REIMBURSEMENT IS NOT ACCEPTABLEDETAILS OF CHARGES71B: ALL BANKING CHARGES OUTSIDE BANGLADESHARE FOR BENEFICIARY’S ACCOUNT PRESENTATION PERIOD48: DOCUMENTS MUST BE PRESENTED WITHIN 15DAYS AFTER THE DATE OF ISSUANCE OF THESHIPPING DOCUMENTS BUT WITHIN THEVALIDITY OF THE CREDITCONFIRMATION49: WITHOUTINSTRUCT. TO NEGOTIATING78: THE AMOUNT AND DATE OF NEGOTIATION OFBANK EACH DRAFT MUST BE ENDORSED ON THEREVERSE OF THIS CREDITALL DOCUMENTS INCLUDING BENEFICIARY’SDRAFTS MUST BE SENT BY COURIER SERVICEDIRECTLY TO US IN ONE LOT. UPON OUR RECEIPTOF THE DRAFTS AND DOCUMENTS WE SHALLMAKE PAYMENT AS INSTRUCTED BY YOU.Exercise 2SALES CONFIRMATIONNo. LT07060DATE: AUG. 10, 2005The Sellers: AAA IMPORT AND EXPORT CO.The Buyers: BBB TRADING CO.222 JIANGUO ROAD P.O.BOX 203DALIAN, CHINA GDANSK, POLANDThe undersigned Sellers and Buyers have agreed to close the following transactions accordingto the terms and conditions stipulated bellowed:COMMODITY AND QUANTITY UNIT PRICE & TERMS AMOUNTSPECIFICATION65% POLYESTER35% COTTON CIF GDANSKLADIES SKIRTSSTYLE NO. A101200 DOZ USD60/DOZ USD12,STYLE NO. A102400 DOZ USD84/DOZ USD33,ORDER NO. HMW0501TOTAL USD45,TOTAL VALUE: . DOLLARS FORTY FIVE THOUSAND SIX HUNDRED ONLY.PORT OF LORDING: DALIANDESTINATION: GDANSKTRANSSHIPMENT: ALLOWEDPARTIAL SHIPMENTS: ALLOWEDSHIPMENT: DECEMBER, 2005INSURANCE: TO EFFECTED BY THE SELLERS FOR 110% INVOICE VALUE COVERING OF PICC CLAUSEPAYMENT: BY TRANSFERABLE L/C PAYABLE 60 DAYS AFTER B/L DATE, REACHING THESELLERS 4 DAYS BEFORE THE SHIPMENTGENERAL TERMS:1. Reasonable tolerance in quality, weight, measurements, designs and colors is allowed,for which no claims will be entertained.2.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.David King苏进The Buyers The SellersLETTER OF CREDITFORM OF DOC. CREDIT*40A: IRREVOCABLEDOC. CREDIT NUMBER*20:70/1/5822DATE OF ISSSUE31C:051007EXPIRY31D: DATE 060115 PLACE POLANDISSUING BANK51D: SUN BANK, . BOX 201 GDANSK, POLANDAPPLICANT*50: BBB TRADING CO.. BOX 203 GDANSK, POLANDBENEFICIARY*59:AAA IMPORT AND EXPORT CO.222 JIANGUO ROAD, DALIAN, CHINAAMOUNT*32B:CURRENCY USD AMOUNT 45,AVAILABLE WITH/BY*41A:BANK OF CHINA DALIAN BRANCHBY DEF PAYMENTDEFERRED PAYM. DET.*42P: 60 DAYS AFTER B/L DATEPARTIAL SHIPMENTS43P: NOT ALLOWEDTRANSSHIPMENT43T: ALLOWEDLOADING IN CHARGE44A: SHANGHAIFOR TRANSPORT TO44B:GDANSKLATEST DATE OF SHIP.44C:051231DESCRIPT. OF GOODS45A: 65% POLYESTER 35% COTTON LADIES SHIRTSSTYLE NO. 101 200 DOZ @ USD60/PCESTYLE NO. 102 400 DOZ @ USD84/PCEALL OTHER DETAILS OF GOODS ARE AS PERCONTRACT NO. LT07060 DATED AUG. 10, 2005.DELIVERY TERMS: CIF GDANSK(INCOTERMS 2000)DOCUMENTS REQUIRED46A:MERCIAL INVOICE MUNUALY SIGNED IN 2 ORIGINALS PLUS 1 COPY MADE OUT TO DDD TRADING CO., P.O.BOX 211, GDANSK, POLAND2.FULL SET (3/3) OF ORIGINAL CLEAN ON BOARD BILLS OF LADING PLUS 3/3 NON NEGOTIABLE COPIES, MADE OUT TO ORDER OF ISSUING BANK AND BLANK ENDORSED, NOTIFY THE APPLICANT, MARKED FREIGH PREPAID, MENTIONING GROSS WEIGHT AND NET WEIGHT.3.ASSORTMENT LIST IN 2 ORIGINALS PLUS 1 COPY.4.CERTIFICATE OF ORIGIN IN 1 ORIGINAL PLUS 2 COPIES SIGNED BY CCPIT.5.MARINEINSURANCEPOLICY IN THE CURRENCYOF THE CREDIT ENDORSEDIN BLANKFOR CIF VALUEPLUS 30 PCT MARGIN COVERING ALL RISKS OF PICC CLAUSES INCLUDING CLAIMS PAYABLE IN POLAND. ADDITIONAL COND. 47A:+ALL DOCS MUST BE ISSUED IN ENGLISH.+SHIPMENTS MUST BE EFFECTED BY FCL.+B/L MUST SHOWING SHIPPING MARKS: BBB, S/C L/T07060, GDAND, C/NO.+ALL DOCS MUST NOT SHOW THIS L/C NO. 70/1/5822.+FORDOCSWHICHDO NOTCOMPLYWITH L/C TERMSANDCONDITIONS, WESHALLDEDUCTFROMTHE PROCEEDS A CHARGE OF PAYABLE IN USD EQUIVALENT PLUS ANY INCCURED SWIFT CHARGES IN CONNECTION WITH. DETAILS OF CHARGES71B:ALL BANKING COMM/CHARGES OUTSIDE POLANDARE ON BENEFICIARY’S ACCOUNT.PRESENTATION PERIOD48: 15 DAYS AFTER B/L DATE, BUT WITHIN L/C VALIDITY. CONFIRMATION*49: WITHOUTINSTRUCTIONS78: WE SHALL REIMBURSE AS PER YOURINSTRUCTIONSSEND TO REC. INFO.72:CREDIT SUBJECT TO ICC PUBL. 500Exercise 3Sales ContractNo.: ss03Date: May20, 2006Seller: Shanghai stationery and sporting goods Imp. And Exp. Corp.Address: 5-15 Mansion 1230-1240 Zhongshan Road, ShanghaiBuyer: Smith Co. Ltd.Address: The Jane street, Kong zone, London, EnglandThis contract is made by the buyers and the sellers, whereby the buyers agree to buy andthe sellers agree to seller the under-mentioned commodity according to the terms andconditions stipulated below:Name of commodity: men ’s glovesSpecification: Model No. 5Quantity: 2000 dozensUnit Price: CFR Amsterdam USD per dozenAmount: USD90, (SAY US DOLLARS NINETY THOUSAND ONLY)Shipment: From Shanghai, China to Amsterdam, Hollandtransshipment and partial shipment not allowedPacking: in Seaworthy cartonsInsurance: To be covered by buyersTerms of Payment: By irrevocable letter of credit at sightShipping Marks: At seller’s optionnot later than July 30, 2006 withLetter of CreditCREDIT NUMBER20: A2B9600463DATE OF ISSUE31C:060618ADVISING BANK57A: BANK OF CHINA23, ZHONGSHAN ROAD, SHANGHAIFORM OF DOCUMENTARY CREDIT 40A: IRREVOCABLEDATE AND PLACE OF EXPIRY31D:060830/ AT ISSUING BANK’S COUNTERAPPLICANT50:SMITH CO. LTD.THE JANE STREET, KONG ZONE,LONDON, ENGLANDBENEFICIARY59A: SHANGHAI STATIONERY AND SPORTING GOODSIMP. AND EXP. CORP5-15 MANSION 1230-1240 ZHONGSHAN ROAD,SHANGHAI, CHINACURRENCY CODE, AMOUNT AVAILABLE WITH BY32B:41A:USD 90,ANY BANK IN ADVISING BANK’S COUNTRYBY NEGOTIATION AT 30 DAYS SIGHTDRAFTS AT42C:AT SIGHTDRAWN ON42A:ABN AMRO BANK NV, LONDONPARTIAL SHIPMENTS43P:ALLOWEDTRANSSHIPMENT43T PROHIBITEDLOADING ON BOARD/DISPATCH/ 44A:SHANGHAI PORTTAKING IN CHARGE AT/FROMFOR TRANSSHIPMENT TO44B: AMSTERDAMSHIPMENT PERIOD44C NOT LATER THAN 060630DESCRIPTION OF GOODS45A:2000 DOZENS MEN’S GLOVES CFR AMSTERDAMAT USD EACHDOCUMENTS REQUIRED46A: 1. COMMERCIAL INVOICE IN 3 COPIES2. FULL SET OF CLEAN ON BOARD OCEAN BILL OFLADING MADE OUT TO ORDER AND BLANKENDORSED, MARKED FREIGHT TO COLLECT,NOTIFYING THE APPLICANT.3. PACKING LIST/WEIGHT LIST IN 3 COPIESINDICATING QUANTITY4. INSURANCE POLICY OR CERTIFICATE ADDITIONAL COND.47A: ALL DOCUMENTS ARE TO BE PRESENTED TO USIN ONE LOT BY COURIER/SPEED POST.DETAILS OF CHARGES71B: ALL BANKING CHARGES OUTSIDE OF OPENINGBANK ARE FOR BENEFICIARY'S ACCOUNT. PRESENTATION PERIOD48:DOCUMENTS TO BE PRESENTED WITHIN 15 DAYSAFTER THE DATE OF SHIPMENT BUT WITHINTHE VALIDITY OF THE CREDITINSTRUCTIONS :78:WE HEREBY UNDERTAKE THAT DRAFTS DRAWNUNDER AND IN COMPLY WITH THE TERMS ANDCONDITIONS OF THIS CREDIT WILL BE PAIDMATURITY.SEND. TO REC. INF.72: SUBJECT ICC PUBLICATION 500Exercise 4SALES CONTRACTBUYER: JAE & SONS PAPERS COMPANY203 LODIA HOTEL OFFICE 1546, DONG-GU,DATE: AUGUST 08, 2005BUSAN,KOREA SIGNED AT: NANJING, CHINASELLER: WONDER INTERNATIONAL COMPANY LIMITEDNO. 529, QIJIANG ROAD HE DONG DISTRICT,NANJING, CHINAThis Contract is made by the Seller; whereby the Buyers agree to buy and the Seller to sell the under -mentioned commodity according to the terms and conditions stipulated agrees below:1. COMMODITY: UNBLEACHED KRAET LINEBOARD.UNIT PRICE: PER METRIC TON, CFR BUSAN KOREATOTAL QUANTITY: 100METRIC TONS,± 10% ARE ALLOWED.PAYMENT TERM: BY IRREVOCABLE L/C 90 DAYS AFTER B/L DATE2. TOTAL VALUE: USD39, (SAY THIRTY NINE THOUSAND ONLY. 10% MORE OR LESS ALLOWED.)3. PACKING: To be packed in strong wooden case(s),suitable for long distance ocean transportation.4. SHIIPPING MARK: The Seller shall mark each package with fadeless paint the package number, gross weight, measurement and the wording:“KEEPAWAYFROMMOISTURE”,“HANDLEWITH CARE”, etc. and the shipping mark: ST05-016BUSAN KOREA5.TIME OF SHIPMENT: BEFORE OCTOBER 02, 20056.PORT OF SHIPMENT: MAIN PORTS OF CHINA7.PORT OF DESTINATION: BUSAN, KOREA8.INSURANCE: To be covered by the Buyer after shipment. Terms)9.DOCUMENT:+Signed invoice indicating LC No and Contract No.+ Full set (3/3) of clean on board ocean Bill of Lading marked“Freight to Collect”/“Freight Prepaid ” made out to order blank endorsed notifying the applicant.+Packing List/Weight List indicating quantity/gross and net weight.+Certificate of Origin.+No solid wood packing certificate issued by manufacturer.10. OTHER CONDITIONS REQD IN LC:+ All banking charges outside the opening bank are for beneficiary ’s a/c.+ Do not mention any shipping marks in your L/C.+ Partial and transshipment allowed.11. REMARKS: The last date of L/C opening ： 20 August, 2005.Letter of CreditBANK OF KOREA LIMITED, BUSANSEQUENCE OF TOTAL 27: 1 / 1FORM OF DOC. CREDIT 40A: IRREVOCABLEDOC. CREDIT NUMBER 20: S100-108085DATE OF ISSUE 31C:EXPIRY 31D: DATE PLACE APPLICANT'S COUNTRYAPPLICANT 50: JAE & SONS PAPERS COMPANY203 LODIA HOTEL OFFICE 1564,DONG-GU, BUSAN, KOREABENEFICIARY 59A: WONDER INTERNATIONAL COMPANY LIMITEDN0. 529, QIJIANG ROAD HE DONG DISTRICT,NANNING, CHINAAMOUNT 32B: CURRENCY HKD AMOUNT 39,AVAILABLE WITH/BY 41A: ANY BANK IN CHINA BY NEGOTIATIONDRAFTS AT 42C: DRAFT AT 90 DAYS SIGHTFOR FULL INVOICE COSTDRAWEE 42A: BANK OF KOREA LIMITED, BUSANPARTIAL SHIPMENTS 43P: NOT ALLOWEDTRANSSHIPMENT 43T: NOT ALLOWEDLOADING IN CHARGE 44A: MAIN PORTS OF CHINAFOR TRANSPORT TO 44B: MAIN PORTS OF KOREALATEST DATE OF SHIP 44C: 2005/10/02DESCRIPT. OF GOODS45A:COMMODITY: UNBLEACHED KRAET LINEBOARD.U/P: HKD MTTOTAL: 100MT ±10% ARE ALLOWED.PRICE TERM: CIF BUSAN KOREADOCUMENTS REQUIRED 46A: 1. COMMERCIAL INVOICE IN 3 COPIESINDICATING LC NO. & CONTRACT2. FULL SET OF CLEAN ON BOARD OCEAN BILLOF LADING MADE OUT TO ORDER AND BLANKENDORSED, MARKED FREIGHT TO COLLECT,NOTIFYING THE APPLICANT.3. PACKING LIST/WEIGHT LIST IN 3 COPIESINDICATING QUANTITY/GROSS AND NETWEIGHTS4. CERTIFICATE OF ORIGIN IN 3 COPIES ADDITIONAL COND. 47A: ALL DOCUMENTS ARE TO BE PRESENTED TO USIN ONE LOT BY COURIER/SPEED POST.DETAILS OF CHARGES 71B: ALL BANKING CHARGES OUTSIDE OF OPENINGBANK ARE FOR BENEFICIARY'S ACCOUNT. PRESENTATION PERIOD 48: DOCUMENTS TO BE PRESENTED WITHIN 21DAYS AFTER THE DATE OF SHIPMENT BUTWITHIN THE VALIDITY OF THE CREDIT CONFIRMATION 49: WITHOUTINSTRUCTIONS 78: WE HEREBY UNDERTAKE THAT DRAFTS DRAWNUNDER AND IN COMPLY WITH THE TERMS ANDCONDITIONS OF THIS CREDIT WILL BE PAIDMATURITY.SEND. TO REC. INFO. 72: SUBJECT ICC PUBLICATION 500Exercise 5SALES CONTRACTTHE SELLER:SHANGHAI WILL TRADING CO.,LTD. DATE:,2009ROAD,SHANGHAI,CHINA SIGNED AT:SHANGHAI,CHINATHE BUYER:NU BONNETERIE DE GROOTEAUTOSTRADEWEG 6 9090 MEUE BELGIUMThis Sales Contract is made by and between the Sellers and the Buyers, whereby the sellers agree to sell and the buyers agree to buy the under-mentioned goods according to the termsand conditions stipulated below:Price terms Commodity & Specification QuantityUnit priceAmountWORK SHORT TROUSERS - 100 PCT CIF ANTWERP USD31COTTON TWILL AS PER ORDER 3000 PCS PC USD60D0900326,WORK SHORT TROUSERS - 100 PCTCOTTON TWILL AS PER ORDER D0900327 5000 PCS PCTOTAL 8000PCSTotal amount : NINETY ONE THOUSAND FIVE HUNDRED AND FIFTY ONLYPacking: IN CARTONS OF 50 PCS EACHShipping Mark: AT SELLER ’S OPTIONTime of Shipment: DURING AUG. 2009 BY SEALoading Port and Destination: FROM SHANGHAI, CHINA TO ANTWERP, BELGIUMPartial Shipment and Transshipment: ARE ALLOWEDInsurance: TO BE EFFECTEDBY THE SELLERFOR110 PCT OF INVOICE VALUEAGAINSTALL RISKS AND WAR RISK AS PER CIC OF THE PICC DATED 01/01/1981.Terms of Payment: THE BUYERSHALL OPENTHROUGHA BANKACCEPTABLETO THE SELLERAN IRREVOCABLE SIGHT LETTER OF CREDITTO REACH THE SELLER30 DAYS BEFORETHE MONTH OFSHIPMENT AND TOREMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE 15th DAY AFTER THE FORESAID TIME OF SHIPMENT.SELLERSHANGHAI WILL TRADING CO., LTD BUYERNU BONNETERIE DE GROOTE LJSKOUTISSUE OF DOCUMENTARY CREDIT27: SEQUENCE OF TOTAL1/140A: FORM OF IRREVOCABLE20: NUMBER132CD637273031C: DATE OF ISSUE09071540E: APPLICABLE RULES UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY DATE 090910 PLACE IN BELGIUM51D:APPLICANT BANK ING BELGIUM NV/SV (FORMERLY BANKBRUSSELS LAMBERT SA), GENT50: APPLICANT NU BONNETERIE DE GROOTEAUTOSTRADEWEG 69090 MELLE BELGIUM59: BENEFICIARY SHANGHAI WILL IMPORT AND EXPORT CO., LTDJIANGNING ROAD, SHANGHAI, CHINA 32B: AMOUNT CURRENCY USD AMOUNT 1941A:AVAILABLE WITH BY ANY BANK IN CHINA BY NEGOTIATION42C:DRAFTS AT30 DAYS AFTER SIGHT42A:DRAWEE NU BONNETERIE DE GROOTE43P:PARTIAL SHIPMTS NOT ALLOWED43T:TRANSSHIPMENT ALLOWED44E:PORT OF LOADING ANY CHINESE PORT44F:PORT OF DISCHARGE ANTWERP, BELGIUM44C:LATEST DATE OF SHIPMENT09081545A:DESCRIPTION OF GOODS：+ 3000 PCS SHORT TROUSERS – 100PCT COTTONTWILL AT PC AS PER ORDER D0900326AND SALES CONTRACT NUMBER WILL09068.+ 5000 PCS SHORT TROUSERS– 100PCT COTTONTWILL AT PC AS PER ORDER D0900327AND SALES CONTRACT NUMBER WILL09069.SALES CONDITIONS:CFR ANTWERPPACKING:50PCS/CTN46A:DOCUMENTS REQUIRED：1. SIGNED COMMERCIAL INVOICES IN 4 ORGINAL AND4 COPIES2.FULL SET OF CLEAN ON BOARD OCEAN BILLS OFLADING, MADE OUT TO ORDER, BLANK ENDORSED,3.CERTIFICATE OF ORIGIN.4.PACKING LIST IN QUADRUPLICATE STATINGCONTENTS OF EACH PACKAGE SEPARARTELY.5.INSURANCE POLICY/CERTIFICATE ISSUED INDUPLICATE IN NEGOTIABLE FORM, COVERING ALLRISKS, FROM WAREHOUSE TO WAREHOUSE FOR120 PCT OF INVOICE VALUE. INSURANCE POLICY/CERTIFICATE MUST CLEARLY STATE IN THEBODY CLAIMS, IF ANY, ARE PAYABLE IN BELGIUMIRRESPECTIVE OF PERCENTAGE47A: ADDITIONAL CODITIONS: 1. ALL DOCUMENTS PRESENTED UNDER THIS LCMUST BE ISSUED IN ENGLISH.2.IN CASE THE DOCUMENTS CONTAINDISCREPANCIES, WE RESERVE THE RIGHT TOCHARGE DISCREPANCY FEES AMOUNTING TOEUR 75 OREQUIVALENT.71B: CHARGES：ALL CHARGES ARE TO BE BORN BY BENEFICIARY 48: PERIOD FOR PRESENTATION：WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT, BUTWITHIN THE VALIDITY OF THIS CREDIT49: CONFIRMATION INSTRUCTION： WITHOUT。

根据合同审核信用证练习综合训练项目训练四：根据合同审核信用证，并根据信息制作单据。

SALES CONTRACTBUYER：JAE＆SONS PAPERS COMPA NY NO．ST05-0l6203 LODIA HOTEI，OFFICE 1546，DONG-GU，DATE：AUGUST 08.2005 BUSAN，KOREA SIGNED AT：NANJING CHINASELLER：WONDER INTERNATIONAL COMPANY LIMITEDNO.529,QIJLANG ROAD HE DONG DISTRICT, NANJING CHINAThis Contract is made by the Seller；whereby the Buyers agree to buy and the Seller agrees to sell the under—mentioned commodity according to the terms and conditions stipulated below：1、COMMODITY：UNBLEACHED KRAET LINEBOARD．UNIT PRICE：USD390.00／PER METRIC TON,CFR BUSAN KOREATOTAL QUANTITY：l00METRIC TONS，±10％ARE ALLOWED．PAYMENT TERM：BY IRREVOCABLE L/C 90 DAYS AFTER B／L DATE2、TOTAL V AIUE：USD39,000.00(SAY U.S.DOLLARS THIRTY NINE THOUSAND ONLY.***10％MORE OR LESS ALLOWED．)3、PACKING：To be packed in strong wooden case(s)，suitable for long distance oceantransportation．4、SHIIPPING MARK：The Seller shall mark each package with fadeless paint the package number, gross weight, measurement andthe wording：“KEEP AWAY FROMMOUSTURE”．“HANDLE WITHCARE”．etc．and the shipping mark：ST05-016BUSAN KOREA5、TIME OF SHIPMENT：BEFORE OCTOBER 02.20056、PORT OF SHIPMENT：MAIN PORTS OFCHINA7、PORT OF DESTINATION：BUSAN KOREA8、INSURANCE：To be covered by the Buyer after shipment．(F.O.B Terms)9、DOCUMENT：+Signed invoice indicating LC NO and Contract No．+Full set(3/3)of clean on board ocean Bill of Lading marked“Freight to Collect”/“Freight Prepaid”made out to order blank endorsed notifying the applicant.+Packing List/Weight List indicating quantity/gross and net weight．+Certificate of Origin．+No solid wood packing certificate issued by manufacturer．10、OTHER CONDITIONS REQD IN LC：+All banking charges outside the opening bank are for beneficiary’s a/c．+Do not mention any shipping marks in your L/C．+Partial and transshipment allowed．11、REMARKS：The last date of L/C opening：20 August,2005.BANK OF KOREA LIMTED．BUSANSEQUENCE OFT0TAI，*27：l/lFORM OF DOC. CREDIT *40 A：IRREVOCABLEDOC. CREDIT NUMBER * 20：S 100-108085DATE OF ISSUE 3l C：20050825 EXPIRY *31 D：DATE 20051001 PLACE APPLICANT’S COUNTRYAPPLICANT *50 ：JAE&SONS PAPERS COMPANY203 LODIA HOTEL OFFICE 1564.DONG-GU,BUSAN,KOREA BENEFICIARY *59 ：WONDER INTERNATIONAL COMPANY LIMITEDN0.529，QIJIANG ROAD HE DONG DISTRICT,NANNING CHINAAMOUNT *32 B：CURRENCY HKD AMOUNT 39,000.00A V AILABLE WITH/BY *4lD：ANY BANK IN CHINA BY NEGOTIATIONDRAFTS AT…42C：DRAFT AT 90DAYS AT SIGHT FOR FULL INVOICE COSTDRAWEE 42 A：BANK OF KOREA LIMITED,BUSANPARTIAL SHIPMENTS 43 P：NOT ALLOWEDTRANSSHIPMENT 43 T：NOT ALLOWEDLOADING IN CHARGE 44A：MAINPORTS OF CHINAFOR TRANSPORT TO 44 B：MAIN PORTS OF KOREALATEST DATE OF SHIP. 44 C：2005103lDESCRIPT.OF GOODS 45 A：+COMMODITY ：UNBLEACHED KR AET LINEBOARD．U／P：HKD 390.00／MTTOTAL：100MT±10% ARE ALLOWED．PRICE TERM：CIF BUSAN KOREA COUNTRY OF ORIGIN：P.R.CHINAPACKNG：STANDARD EXPORT PACKINGSHIPPING MARK：ST05—016 BUSAN KOREADOCUMENTS REQUIRED 46 A：1、COMMERCIAL INVOICE IN 3 COPIES：INDICATING LC NO.& CONTRACTN0.ST05-0182、FULL SET OF CLEAN ON BOARD OCEAN BIL OF LADING MADE OUT TOORDER AND BLANK ENDORSED，MARKED FREIGHT TO COLLECTNOTIFYING THE APPLICANT.3、PACKING LIST/WEIGHT LIST IN 3COPIES INDICATNG QUANTITY／GROSS AND NET WEIGHTS4、CERTIFICATE OF ORIGIN IN 3 COPIESADDITIONAL COND. 47 B：ALL DOCUMENTS ARE TO BE PRESENTED TOUS IN ONE LOTBY COURIER/SPEED POST．DETAILS OF CHARGES 7lB：ALL BANKING CHARGES OUTSIDE OF OPENNINGBANK ARE FOR BENEFICIARY’S ACCOUNT PRESENTATION PERIOD 48：DOCUMENTS TO BE PRESENTED WITHIN 21DAYS AFTERTHE DATE OFSHIPMENT BUTWITHIN THEV ALIDITY OFTHE CREDIT CONFIRMATION *49：WITHOUT INSTRUCTIONS 78：+WE HEREBYUNDERTAKE THATDRAFTS DRAWNUNDER AND INCOMPLY WTTHTHE TERMS ANDCONDITIONS OFTHIS CREDIT WILLBE PAIDMATURITY.SEND TO REC. INFO. 72：SUBJECT U.C.P.1993 ICC PUBLICATION 500经审核信用证存在如下问题：补充信息：1、9月10日装箱，每箱毛重51KGS/CTN，50KGS/CTN，0.0735M3/CTN；唛头WI05-016/BUSAN KOREA/NOS.1-UP2、同日签发号码为WI05-0l6的发票3、9月12日向南京商务局申领原产地证书，并当日获得编号为05-866888证书4、9月16在南京装上SULONG V.321船只，提单于9月16南京签发，集装箱号为CESU8986855,SEAL NO.77335、于9月18日提交中国银行南京分行议付项目训练五：根据合同审核信用证，并根据信息制作单据。

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）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USD3.60/DOZ PAIR CFR CHITTAGONG和USD4.20/DOZ PAIRCFRCHITTAGON，信用证是HKD3.60 PER DOZEN CIF CHITTAGONG和HKD4.20 PER DOZEN CIF CHITTAGONG）6、总金额不符（合同是USD9,300.00，信用证是CURRENCY HKD AMOUNT 9800.00）7、包装不符（合同是In Cartons，信用证是PACKING: EXPORT STANDARDSEAWORTHY PACKING）8、装运期不符（合同是During May, 2008，信用证是LATEST DATE OF SHIPMET : MAY2, 2008）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）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）二、根据买方订单及相关资料缮制形式发票（24分）(12) DETAILS OF OUR BANK:BANK OF CHINA, SHANGHAI BRANCH,NO.4 Zhongshan road, Shanghai ,P.R.CHINASWIFT CODE: BKCHCNBJ530BENEFICIARY: SHANGHAI LUCKY SAFETY SCREENS CO., LTDACCOUNT NO: 1281 2242012 7091 015ADDRESS: UNIT C 2/F JINGMAO TOWER SHANGHAI ,CHINASHANGHAI 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.LC196107800日期按…. .息…. 付款Dated Oct.15,2007 Payable with interest @… .. % per annum 号码汇票金额上海NO.YL71001Exchange for USD12630.00 Shanghai …DEC.05,2007……………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 OFFICESHANGHAI YILONG CO.，LTD.XXXSHANGHAI YILONG CO.，LTD.X X X.Shipper Insert Name, Address and PhoneSHANGHAI YILONG CO.，LTD.NO.91 NANING ROAD SHANGHAI ,CHINA.B/L No.TH14HK07596.Consignee Insert Name, Address and Phone TO ORDER中远集装箱运输有限公司COSCO CONTAINER LINESNotify Party Insert Name, Address and Phone(It is agreed that no responsibility shall attach to the Carrier or his agents for failure to notify)ABC COMPANY1-3 MACHI KU STREET OSAKA，JAPAN Port-to-Port or Combined Transport BILL OF LADINGLADEN ON BOARD THE VESSEL DATE:NOV29,2007BY KAOHSIUNG V.0707SCOSCO CONTAINER LINESCNS01 0108895。

根据外销合同审核信用证1. 引言外贸合同的履行过程中，信用证的审查是非常关键的一环。

在外贸业务中，信用证是一种国际贸易支付方式的安排，它是由进口商向发票人的开户银行发出的，要求该银行在发票人提供一定的文件后向收款人支付一定金额的支付工具。

因此，对于外销合同来说，审核信用证非常重要，本文将对根据外销合同审核信用证的步骤和注意事项进行介绍。

2. 外销合同审核信用证的步骤2.1 了解信用证要求在审核信用证之前，首先要仔细阅读和理解信用证的要求。

信用证是由进口商的银行开立的，其中包含了支付的金额、货物要求、文件要求等重要信息。

因此，在审核信用证之前，要对这些信息进行详细了解，确保自己清楚信用证的要求。

2.2 比对与合同的一致性审核信用证时，需要将信用证的要求与外销合同进行比对，确认其一致性。

主要包括货物描述、数量、价格和付款条件等。

如果发现任何不一致之处，应及时与进口商进行沟通，以确保双方的合同和信用证一致。

2.3 检查必备文件审核信用证还需要检查提供给开证行的必备文件。

这些文件可能包括商业发票、装箱单、提单、保险单等。

确保这些文件符合信用证的要求，并且与合同的要求一致。

2.4 检查证明文件的有效性不仅需要检查文件的存在和重要性，还需要确保文件的有效性。

例如，商业发票和提单应该是签署并加盖公司公章的，同时还要检查日期和编号是否正确。

此外，保险单要求保险金额与信用证要求的金额保持一致。

2.5 确认付款条件信用证中规定了付款的条件，包括付款日期、货物的装运日期和保险要求等。

在审核信用证时，需要确保这些条件已被满足。

特别是货物的装运日期，要确保其在信用证规定的期限内完成。

3. 注意事项3.1 与进口商的沟通在审核信用证之前，与进口商进行充分的沟通是非常重要的。

任何不一致的地方都需要及时与进口商协商解决。

确保双方对信用证的要求都有清晰的认识。

3.2 注意额外的要求有些信用证可能包含额外的要求，如出口许可证、质量检验证书等。

练习题一：1、请根据所给合同审核信用证SHANGHAI LIGHT INDUSTRIAL PRODUCTS IMPORTANG EXPORT CORPORATIONSALES CONFIRMATION128 Huqiu road Shanghai ChinaTele:86-21-23140568Fax:86-21-25467832TO：CONSOLIDATORS LIMITED NO：PLW253RM.13001-13007E,13/F, DATE:Sept.15,2003ASUA TERMINALS CENTER B.BERTH 3,KWAI CHUNG,N.T.,HONGKONGP．O．Box 531 HONGKONGWe hereby confirm having sold to you the following goods on terms and conditionsas stated belowNAME OF COMMODITY: Butterfly Brand Sewing MachineSPECIFICATION: JA-115 3 Drawers Folding CoverPACKING: Packed in wooden cases of one set each.QUANTITY: Total 5500setsUNIT PRICE: US$ 64.00 per set CIFC3% H.K.TOTAL AMOUNT: US$ 352000.00(Say U.S. dollars three hundred and fifty two thousand only.)SHIPMENT: During Oct./Nov. 2003 from Shanghai to H.K. with partialShipments and transshipment permitted.INSURANCE: To be covered by the seller for 110% of total invoice value against All risks and war risks as per the relevant ocean marine cargoclauses of the People’s Insurance Company of China datedJanuary 1st,1981.PAYMENT: The buyer should open through a bank acceptable to the seller anIrrevocable Letter of Credit at 30 days after sight to reach theSeller 30 days before the month of Shipment valid for negotiationin China until the 15th day after the date of shipment.REMARDS: Please sign and return one copy for our file.The Buyer: The Seller:CONSOLIDATORS LIMITED SHANGHAI LIGHT INDUSTRIAL PRODUCTSIMPORT & EXPORT CORPORATION信用证HONGKONG & SHANGHAI BANKING CORPORATIONQUEEN’S ROAD CENTERAL,P.O.BOX 64,H.K.TEL:822-1111 FAX:810-1112Advised through: Bank of China, NO. CN3099/714Shanghai Branch, DATE Oct.2,2003 H.K.To:Shanghai Light Industrial ProductsImport & Export Corp.128 HUQIU ROADSHANGHAI, CHINADear Sirs:We are pleased to advise that for account of Consolidators Limited,H.K.,wehereby open our L/C No. CN3099/714 in your favour for a sum not exceeding aboutUS$ 330000.00(Say US Dollars Three Hundred Thirty Thousand only) available by yourdrafts on HSBC at 30 days after date accompanied by the following documents:1.Signed commercial invoice in 6 copies.2.Packing List in quadruplicate.3.Full set of (3/3) clean on board Bs/L issued to our order notify the abovementioned buyer and marked “Freight Collect”dated not later than October31,2003.From Shanghai to Hongkong, Partial shipment are not permitted and trans-shipment is not permitted.4.Insurance policy in 2 copies covering C.I.C for 150% invoice value against All risks and war risks as per the relevant ocean marine cargo clauses of the People’sInsurance Company of China dated January 1st,1981.5.Certificate of Origin issued by China Council for the Promotion ofInternational Trade.DESCRIPTION GOODS:5500 sets Sewing Machine Art.No. JA-115 packed in wooden cases or cartons eachat US$ 64.00 CIF H.KDrafts drawn under this credit must be marked “drawn under HSBC,H.K.,”bearingthe number and date of this credit.We undertake to honour all the drafts drawn in compliance with the terms of thiscredit if such drafts to be presented at our counter on or before Oct. 31,2003.SPECIAL INSTRUCTIONS:(1)Shipment advice to be sent by telefax to the applicant immediately after theshipment stating our L/C No.,shipping marks,name of the vessel, goods descriptionand amount as well as the bill of lading No. and date. A copy of such advice mustaccompany the original documents presented for negation.(2)The negotiating bank is kindly requested to forward all documents tous(HONGKONG & SHANGHAI BANKING CORPORATION QUEEN’S ROAD CENTERAL,P.O.BOX 64,H.K.)inone lot by airmail.It is subject to the Uniform Customs and Practice for Documentary Credits (1993)Revision,International Chamber of Commerce Publication No.500.Yours faithfullyFor HONGKONG & SHANGHAI BANKING CORPORATION2、以海运为例，简述出口单证工作的流程图。

练习1：已知陶瓷餐茶具合同SALES CONFIFMATIONS/C NO.:SHHX98027DATE:03-APR-98The Seller:huaxin TRADING CO.,LTD. THE BUYER:JAMSBROWN &SONSADDRESS:14TH FLOOR KINGSTAR MANSION,676 JINLIN RD.,SHANGHAICHINA ADDRESS:#304-301 JALANSTREET,TORONTO,CANADATO BE PACHED IN CARTONS OF 1 SET EACH ONLY.TOTAL:1639 CARTONSPORT OF LOADING &DESTINATION:FROM:SHANGHAI TO:TORONTOTIME OF SHIPMENT: TO BE EFFECTED BEFORE THE END OF APRIL 1998 WITH PARTIALSHIPMENT ALLOWEDTERMS OF PAYMENT: THE BUYER SHALL OPEN THOUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE L/C AT SIGHT TO REACH THE SELLER BEFORE APRIL10,1998 VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAYAFTER THE DATE OF SHIPMENT.INSURANCE: THE SELLER SHALL COVER INSURANCE AGAINSTT WPA AND CLASH & BREAKAGE & WAR RISKS FOR 110% OF THE TOTAL INVOICE VALUE AS PER THE RELEVANT OCEAN MARINE CARGO OF P.I.C.C. DATED1/1/1981.Confirmed by:THE SELLER THE BUYERHUAXIN TRADING CO.,LTDMANAGER 赵建国(signature)(signature)REMARKS:1. The buyer shall have the covering letter of credit reach the seller 30days before shipment,failing which the seller reserves the right to rescind without further notice,or to regard as still valid whole or ant part of this contract not fulfilled by the buyer,or to lodge a claim for losses thus sustained,if any.2. In case of any discrepancy in Quality ,claim should be filled by the Buyer within 30 days after the arrival of the goods at port fo destination;while for quantity discrepancy ,claim should be filed by the Buyer within 15days after the arrival of the goods at port of destination.3. For transactions concluded on C.I.F.basis,it is understood that the insurance amount will be for 110% of the invoice value against the risksspecified in the Sales Confirmation .If additional insurance amount or coverage required .the Buyer must have the consent of the Seller before Shipment and the additional premium is to borne by the Buyer.4. The Seller shall not be held liable for non-delevery or delay in delivery of the entire lot or a portion of the goods hereunder by reasen of natural disasters,war or other causes of Force Majeure ,However, the seller shall notify the Buyer as soon as possible and furnish the Buyer within 15days by registered airmail with a certificates issued by the china Council for the Promotion of International Trade attesting such event(s).5. All deputies arising out of the performance of,or relating to this S/C,shall be settled through negotiation .In case no settlement can be reached through negotiation ,the case shall then be submitted to the China international Economic and Trade Arbitration Commission for arbitration in accordance with its arbitral rules.The arbitration shall take place in Shanghai.The arbitral award is final and binding upon both parties.6. The Buyer is requested to sign and return one copy of this S/C immediately after receipt of the same.Objection,if any ,should be raised by the Buyer within 3 woeking days.otherwise it is understood that the Buyer has accepted the terms and conditions of this contract.7. Special condition:(These shall prevail over all printed terms in case of any conflict.)1998年4月8日，华信公司收到JBS公司通过加拿大皇家银行开来的编号为98/0501-FTC的信用证信开本，在装运货物之前，华信公司需要对国外来证进行仔细的审核，指出信用证存在的问题，以便联系进口商要求修改。

题目要求和说明销售合同SALES CONTRACT卖方SELLER: DESUN TRADING CO.,LTD.29TH FLOOR KINGSTAR MANSION, 623JINLIN RD.,SHANGHAI CHINA编号NO.: SHDS09027 日期DATE:APR.03, 2009 地点SIGNED IN: SHANGHAI买方 BUYER:NEO GENERAL TRADING CO.#362 JALAN STREET , TORONTO, CANADA买卖双方同意以下条款达成交易：This contract Is made by and agreed between the BUYER and SELLER , in accordance with the terms and conditions stipulated below.允许 With10%溢短装，由卖方决定More or less of shipment allowed at the sellers’ option5. 总值Total ValueSAY US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY .6. 包装Packing DS2201 IN CARTONS OF 2 SETS EACH AND DS1151, DS4505 AND DS5120 TO BE PACKED IN CARTONS OF 1 SET EACH ONLY . TOTAL: 1639 CARTONS.7. 唛头Shipping MarksAT BUYER'S OPTION.8. 装运期及运输方式TO BE EFFECTED BEFORE THE END OF APRIL 2009 WITHTime of Shipment & means of Transportation PARTIAL SHIPMENT ALLOWED AND TRANSHIPMENTALLOWED.9. 装运港及目的地Port of Loading & Destination FROM: SHANGHAI TO: TORONTO10. 保险Insurance THE SELLER SHALL COVER INSURANCE AGAINST WPA AND CLASH & BREAKAGE & WAR RISKS FOR 110% OF THE TOTAL INVOICE VALUE AS PER THE RELEVANT OCEAN MARINE CARGO OF P.I.C.C. DATED 1/1/1981.11. 付款方式Terms of Payment THE BUYER SHALL OPEN THOUGH A BANK ACCEPTABLE TO THE BEFORE APRIL 10, 2009 VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMEDNT.12. 备注RemarksThe Buyer The Seller NEO GENERAL TRADING CO. DESUN TRADING CO.,LTD.(signature) (signature)THE ROYAL BANK OF CANADABRITISH COLUMBIA INTERNATION CENTRE1055 WEST GEORGIA STREET, VANCOUVER, B.C. V6E 3P3CANADA□CONFIRMATION OF TELEX/CABLE PER-ADVISEDDATE: APR 8, 2009信用证审核结果题目要求和说明销货合同SALES CONTRACT卖方SELLER:DESUN TRADING CO., LTD.HUARONG MANSION RM2901 NO.85 GUANJIAQIAO, NANJING 210005, CHINATEL: 0086-25-4715004 FAX: 0086-25-4711363编号NO.: NEO2009026 日期DATE:Feb. 28, 2009 地点SIGNED IN: NANJING, CHINA买方 BUYER: NEO GENERAL TRADING CO.P .O. BOX 99552, RIYADH 22766, KSATEL: 00966-1-4659220 FAX: 00966-1-4659213买卖双方同意以下条款达成交易：This contract Is made by and agreed between the BUYER and SELLER, in accordance with the terms and conditions允许溢短装，由卖方决定WithMore or less of shi pment allowed at the sellers’ option5. 总值Total Value USD THIRTEEN THOUSAND TWO HUNDRED AND SIXTY ONLY . 6. 包装Packing EXPORTED BROWN CARTON 7. 唛头Shipping MarksROSE BRAND178/2009 RIYADH8. 装运期及运输方式 Time of Shipment & means of TransportationNot Later Than Apr.30, 2009 BY VESSEL 9. 装运港及目的地 From : SHANGHAI PORT, CHINAPort of Loading & Destination To : DAMMAM PORT, SAUDI ARABIA 10. 保险InsuranceTO BE COVERED BY THE BUYER.11. 付款方式Terms of Payment The Buyers shall open through a bank acceptable to the Seller an Irrevocable Letter of Credit payable at sight of reach the seller 30 days before the month of shipment, valid for negotiation in China until the 15th day after the date of shipment.12. 备注RemarksThe Buyer The SellerNEO GENERAL TRADING CO.(进口商签字盖章) DESUN TRADING CO., LTD.(出口商签字盖章)信用证审核结果。