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。（本题共36 分） 
            SALES CONTRACT 
THE SELLER:                                                                NO. YH08039 
     SHANDONG YIHAI IMP. & EXP. CO.,LTD.                             DATE: DEC.1, 2008 
    NO. 51 JINSHUI ROAD, QINGDAO, CHINA                  SIGNED AT: QINGDAO,CHINA 
THE BUYER: 
    LINSA PUBLICIDAD, S.A. 
    VALENCIA, 195 BAJOS. 08011. BARCELONA, SPAIN 
    This 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: 
                                                                 Price Terms 
  Commodity & Specification      Quantity 
                                                     Unit price             Amount 
                                                 FOB QINGDAO 
 CARDHOLDER 
 DYED COW LEATHER                5000PCS         USD1.45/PC           USD 7250.00 
 BLACK                           8000PCS         USD1.50/PC           USD12000.00 
 BROWN                                                                USD19250.00 
 Total amount: max.book118.comARS NINETEEN THOUSAND TWO HUNDRED AND FIFTY ONLY 
Packing: 1PC/POLYBAG, 500PCS/CTN                           Shipping Mark:         L.P. 
Time of Shipment: DURING JAN. 2009 BY SEA                               BARCELONA 
                                                                             NOS.1-26 
Loading Port and Destination:  FROM QINGDAO TO BARCELONA 
Partial Shipment and Transshipment:    ALLOWED 
Insurance: 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 
                    th 
                  15   DAY AFTER THE FORESAID TIME OF SHIPMENT. 
                         ISSUE OF DOCUMENTARY CREDIT 
27:  SEQUENCE OF TOTAL ：1/1 
40A: FORM OF DOC.CREDIT       ：IRREVOCABLE 
20:  DOC.CREDIT NUMBER        ：103CD137273 
31C: DATE OF ISSUE    ：081215 
40E: APPLICABLE RULES       ：UCP LATEST VERSION 
31D: DATE AND PLACE OF EXPIRY         ：DATE 090202 PLACE IN SPAIN 
51D:APPLICANT BANK：BANCO            SANTANDER, S.A. 
                          28660 BOADILLA DEL BARCELONA, SPAIN 
50: APPLICANT    ：LINSA PUBLICIDAD, S.A. 
                   VALENCIA, 195 BAJOS. 08011. BARCELONA, SPAIN 
59: BENEFICIARY    ：SHANDONG YIHAN IMP. & EXP. CO., LTD. 
                    NO. 51 JINSHUI ROAD, QINGDAO, CHINA 
32B: AMOUNT    ：CURRENCY EUR AMOUNT 19250.00 
41A:AVAILABLE WITH…BY          ANY BANK IN CHINA BY NEGOTIATION 
42C:DRAFTS AT…      30 DAYS AFTER SIGHT 
42A:DRAWEE    ：LINSA PUBLICIDAD, S.A. 
43P:PARTIAL SHIPMTS ：NOT ALLOWED 
43T:TRANSSHIPMENT ：NOT ALLOWED 
44E:PORT OF LOADING ：ANY CH

2009年国际商务单证员考试真题及答案-操作部分.pdf