【正文】 goods: 50 000 tins of 430 grams of Great Wall Strawberrry Jam, at CAN$ per tin CFR3% Vancouver, details as per your S/C Partial shipments are allowed.Transshipment is allowed.This credit expires on November 30, 2011 for negotiation in China. It is subject to the Uniform Customs and Practice for Documentary Credit(2007 revision), International Chamber of Commerce Publication .分析：該信用證與合同不符合處有以下6點：（1）該信用證金額有誤。合同金額為125 000加元，而信用證上寫為“for a sum not exceeding CAN $ 120 000（say Canadian dollars one hundred and twenty thousand only）”。（2）運費有誤。信用證上有關單證的運輸單據(jù)為“marked freight collect”（注明運費到付），這和合同條款有矛盾。合同是按CFR作價，運費已包括在貨價內，由賣方訂艙并支付費用，所以賣方將貨物交運時，即應預付運費，承運人在其所簽發(fā)的提單注明“freight prepaid”（運費已付）。（3）不應該要求保險單據(jù)。信用證上要求所附單據(jù)中有保險單，但這次交易是按CFR價成交，賣方不負責保險，而且，合同條款也無保險要求，因此，信用證上增加保險顯然不合理。（4）目的港錯誤。信用證上的目的港是“蒙特利爾”（from China port to Montreal），而合同上的目的港是“溫哥華”（Vancouver），兩者顯然不符。（5）重量錯誤。合同表明“規(guī)格：340克聽裝”，而信用證上卻說“430 grams”，兩者不符。（6）信用證到期日錯誤。信用證規(guī)定：“This credit expires on November 30,2011 for negotiation in China”，但是合同條款中說，“信用證議付有效期應為最后第15天在中國到期”。在合同中已規(guī)定裝運期應為2011年11月，最后裝運期應為2011年11月30日，因此，信用證到期日應為2011年12月15日 。3. 請根據(jù)上海糧油進出口公司審單的意見，給國外進口方ABC Company Limited. 3536 Street London . 擬寫改正函一份。4. 請根據(jù)信用證預審單的相關信息，為上海新聯(lián)紡織品股份有限公司擬寫一封信函，對其中標出的5個問題進行修改。信用證預審單開證行BANK OF NAGOYA LTD.開證日期Oct. 6th, 2011申請人THE GENRRUTRADING CO., LTD.受益人SHANGHAI NEW UNION TEXTILES IMP. amp。 EXP. CORP. PU DONGCOMPANY 3409 NEW DENG ROADSHANGHAI CHINA信用證金額①USD172 006（應為USD172 066）信用證號NLC0310598匯票付款人開證行匯票期限②見票后60天（應為即期）可否轉船可以可否分批裝運可以裝運期限, 2011以前有效期, 2011到期地點③KOBE嘜頭未指定交單日④提單日后3天單據(jù)名稱提單發(fā)票裝箱單重量單保險單產(chǎn)地證FORMA寄單證明寄單郵據(jù)寄樣證明寄樣郵據(jù)檢驗證明銀行3/3332233提單或承運單據(jù)抬頭to order保險一切險加戰(zhàn)爭險通知applicant加成10%賠款地點目的港注意事項注明運費已付備注：⑤檢驗證明須由開證申請人簽發(fā)修改信函如下：SHANGHAI CEREALS AND OILS IMP. amp。 EXP. CORP.18th Flr. Huayuan Building677 Yanan West Road, Shanghai, ChinaTel: (008621)58818850 Fax: (008621)58899655Oct. 8th, 2011THE GENRRU TRADING CO., LTD.47 HNCHO 3CHOMEKOBE, JAPANDear Sirs,We are in receipt of your L/C No. NLC0310598 through the BANK OF NAGOYA LTD., but regretfully we find that some of the clauses therein are not in agreement with the terms and conditions of the contract. For your information, we itemize the discrepancies as follows:1. The L/C amount should be USD172 066 instead of USD172 006.2. The draft should be at sight, not 60 days after sight.3. The expiry place of the L/C should be in China, not in Kobe.4. Documents should be presented for negotiation within 15 days after issuance of shipping documents instead of “within 3 days”.5. The inspection clause should be “Inspection should be effected by the beneficiary before shipment. Relevant documents or certificates are requested to be issued by the Shanghai Exit and Entry Inspection and Quarantine Bureau. Meanwhile, the applicant reserves the right of reinspection at the destination port.”We look forward to receiving your amendment at an early date and thank you for your kind cooperation.Yours sincerelyShanghai New Union Textile IMP. amp。 EXP. CORP. 5. 請根據(jù)下列合同條款及審證要求審核國外來證，指出信用證中存在的問題，并說明如何修改。SALES CONFIRMATION S/C NO.: 954361DATE: June 15, 2011THE BUYER: The Eastern Trading Company, Osaka, JapanTHE SELLER: Shanghai Donghai Garments Imp. amp。 Exp. Corp., Shanghai, ChinaNAME OF COMMODITY AND SPECIFICTION：Pure Cotton Men’s ShirtsArt. No. 971323Size Assortment S/3 M/6 and L/3 per dozenQUANTITY: 5 000 dozens 3% more or less at seller’s optionPACKING: Each piece in a polybag, half a dozen to a paper box ,10 dozens to a cartonUNITE PRICE: US$ per doz. CIFC 5% Kobe/OsakaSHIPMENT: During Aug./Sept. 2011. In two equal shipments . Transshipment is prohibited, partial shipments are allowed.INSURANCE: To be covered by the seller for 110% of invoice value against all risks as per the China Insurance Clause dated Jan. 1st, 2009.PAYMENT: By irrevocable letter of credit payable at sight, to reach the seller not later than July 20, 2011 and remain valid for negotiation in China until 15 days after the date of shipment.IRREVOCABLE DOCUMENTARY LETTER OF CREDITFUJI BANK , LTD.1CHOME , CHIYODAKU 148 , TOKYO, JAPANL/C July 15th, 2011Advising Bank:Bank of China, ShanghaiBeneficiary: Amount: not exceedingShanghai Donghai Garments Imp. amp。 Exp. Corp. US$600 Shanghai ChinaDear Sir,At the request of the EASTERN TRADING COMPANY , Osaka, Japan. We here issue in your favour this irrevocable documentary credit which is available by acceptance of your draft at 30 days after sight for full invoice value drawn on FuJi Bank Ltd. NewYork Branch, New York , . bearing this clause: “Drawn under documentary Credit No. 219307 of FuJi Bank Ltd.” acpanied by the following documents:(1) Signed mercial invoice in four copies.(2) Full set clean on board bills of lading made out to order and blank endorsed marked “freight collect” and notify applicant.(3) Insurance policy for full invoice value of 150% covering all risks as per ICC dated ,1981.(4) Certificate of origin issued by the China Exit and Entry Inspection and Quarantine Bureau.(5) Inspection certificate issued by applicant.Covering: 5000 dozens pure cotton men’s shirts Art. No. 971323Size Assortment: S/M/L/3 per dozenAt US＆120 CIFC5% Kobe/Osaka, packed in cartons of 10 dozens each.Shipment from Chinese Port to Yokohama at buyer’s option not later than Sept. 30, 2011.Transshipment is prohibited, partial shipments are allowed.The credit is valid in Shanghai,China.Special conditions: Documents must be presented within 15 days after date of issuance of the bills of lading, but in any event within this credit validity.We hereby undertake to honor all drafts drawn in accordance with the terms of this credit.It is subject to t