审证题(请根据所给出的合同审核信用证) 1 .买卖合同: 上海神华外贸有限公司 SHANGHAI SHENHUA FOREIGN TRADE CO., LTD. No. 941 Jiaozhou Road Shanghai China 销售确认书 SALES CONFIRMATION To: JAMES BROWN INC No.: SJ2012-JB02 304-310 FINCH STREET Date: 20 MAR. 2012 TORONTO CANADA The undersigned Sellers and Buyers have agreed to close the following transaction according to the terms and conditions stipulated below: Art. No. Name of commodity and specifications Quantity Unit Price Amount CIF TORONTO VALVE SEAT INSERT TR5234 3000PCS USD5.00/PC USD15000.00 TOTAL AMOUNT: U. S. DOLLARS FIF THOUSAND ONLY. Time of shipment: On or before 15 JUN 2012 Shipping Marks: JAMES / SJ2012-JB02 / TORONTO / NO. 1-60 Loading port and destination: From SHANGHAI to TORONTO Packing: 50 PCS PER WOODEN CASE TOTAL 60 WOODEN CASES. Insurance: To be effected by the Sellers at 110 percent of the invoice value covering all risks as per ICC dated 01/01/2009. Terms of payment: By 100 percent value irrevocable letter of credit available by sight draft with trans- shipment and partial shipments allowed, to reach the Sellers before 30 APR., 2012 mentioning relative S/C number remaining valid for negotiation in China until the 15th days after the shipment validity. The terms and conditions in the L/C should be strictly in accordance with those in this S/C. Remarks: The General Terms & Conditions and Remarks on the back page of this S/C constitute an inseparable part to this S/C and shall be equally binding upon both parties. The Buyer: The Seller: JAMES BROWN INC. Shanghai Shenhua Foreign Trade Co., Ltd. James Brown 王鸿 Signature 签署 Please return one copy for our file 2 .国外开来的有错误的信用证: FROM: THE ROYAL BANK OF CANADA, TORONTO TO: BANK OF CHINA, SHANGHAI BRANCH 27: Sequence of Total 1/1 40A: Form of Documentary Credit IRREVOCABLE 20: Documentary Credit Number RBC-T-12420 31C: Date of Issue 120429 31D: Date and Place of Expiry 120630 IN CANADA 50: Applicant JAMES BROWN INC 304-310 FINCH STREET TORONTO, CANADA 59: Beneficiary SHANGHAI SHENHUA FOREIGN TRADE CORP. NO. 941 JIAOZHOU ROAD SHANGHAI, CHINA 32B: Currency Code, Amount CAD15000,00 41C: Available With... By... ANY BANK IN CHINA BY NEGOTIATION 42C: Draft at ... AT 15 DAYS AFTER SIGHT FOR FULL INVOICE VALUE 42D: Drawee THE ROYAL BANK OF CANADA TORONTO 43P: Partial Shipments ALLOWED 43T: Transshipment ALLOWED 44E: Port of loading SHANGHAI, CHINA 44F: Port of discharge VANCOUVER, CANADA 44C: Latest Date of Shipment 120609 45A: Description of Goods VALVE SEAT INSENT 46A: Documents Required +2/3 SET ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF ROYAL BANK OF CANADA AND MARKED FREIGHT PREPAID NOTIFY APPLICANT. +ORIGINAL SIGNED CERTIFIED INVOICE IN TRIPLICATE AND SHOULD BEAR THE FOLLOWING CLAUSES: WE HEREBY CERTIFY THAT THE CONTENTS OF INVOICE HEREIN ARE TRUE AND CORRECT +INSURANCE POLICY OR CERTIFICATE IN TWO FOLD ENDORSED IN BLANK TO BE EFFECTED BY THE SELLERS AT 130 PERCENT OF THE INVOICE VALUE COVERING ALL RISKS AS PER ICC DATED 1/1/1982 +PACKING LIST IN TRIPLICATE +CERTIFICATE OF ORIGIN 3 COPIES 71: Charges ALL BANKING COMMISSION AND CHARGES OUTSIDE CANADA ARE FOR THE ACCOUNT OF BENEFICIARY 48: Presentation Period 12 DAYS AFTER THE ISSUANCE OF B/L DATE BUT WITHIN THE VALIDITY O THE CREDIT 49: Confirmation WITHOUT 78: Instructions to Paying/ Accepting/ Negotiation Bank THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL DOCU- MENTS BY REGISTERED AIRMAIL DIRECT TO US IN TWO CONSECUTIVE LOTS, UPON RECEIPT OF DRAFTS AND DOCUMENTS ORDER WE WILL REMIT THE PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK 经审核,信用证存在以下问题: