一、根据下述合同内容审核信用证，并指出不符之处。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 PAIRCFR CHITTAGON，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 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）
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）
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		(12) DETAILS OF OUR BANK:
BANK OF CHINA, SHANGHAI BRANCH, 
NO.4 Zhongshan road, Shanghai ,max.book118.comA 
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.  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. 71001  Exchange 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 CHA,SHANGHAI BRANCH                                                             
金额
the sum of  SAY US DOLLARS   THOUSAND SIX HUNDRED AND

08操作答案.doc