外貿(mào)單證課堂練習(xí)附答案

1、單證練習(xí)1一、根據(jù)下述合同的內(nèi)容審核信用證，指出不符之處，并提出修改意見請在答題紙上作答。合同：SALESCONFIMATIONContractNo.YM0806009Date:June05,2011TheSeller:TianjinYimeiInternationalCorp.Address:58DongliRoadTianjin,ChinaTheBuyer:VALUETRADINGENTERPRISE,LLCAddress:Rm1008GreenBuildingKuwaitThisSalesContractismadebyandbetweenSellerandBuyer,wherebyth

2、eSelleragreetosellandtheBuyeragreetobuytheunder-mentionedgoodsaccordingtothetermsandconditionsstipulatedbelow:SpecificationofGoodsQuantityUnitpriceAmountMansWindBreakerStyleNo.YM082Colour:BlackKhaki2500PCS2500PCSCIFC5KUWAITUSD15.10/PCUSD15.10/PCUSD37750.00USD37750.00TOTAL5000PCSUSD75500.00TOTALAMOUN

3、T:SayU.S.DollarsSeventyFiveThousandFiveHundredOnly.Packing:20pcsarepackedinoneexportstandardcarton.ShippingMarks:VALUEORDERNO.A01KUWAITC/No.1-UPTimeofShipment:BeforeAUGG.10,2011LoadingPortandDestination:FromTianjin,ChinatoKuwaitPartialshipment:NotallowedTransshipment:AllowedInsurance:Tobeeffectedbyt

4、hesellerfor110%invoicevaluecoveringAllRisksandWarRiskasperCICofPICCdated01/01/1981TermsofPayment:ByL/Cat60daysaftersight,reachingthesellerbeforeJune15,2011,andremainingvalidfornegotiationinChinaforfurther15daysaftertheeffectedshipment.L/Cmustmentionthiscontractnumber.L/CadvisedbyBANKOFCHINA.Allbanki

5、ngchargesoutsideChina(themainlandofChina)areforaccountoftheDrawee.Documents:+Signedcommercialinvoiceintriplicate.+Fullset(3/3)ofcleanonboardoceanBillofLadingmarkedFreightPrepaidmadeouttoorderblankendorsednotifyingtheapplicant.+InsurancePolicyinduplicateendorsedinblank.+PackingListintriplicate.+Certi

6、ficateofOriginissuedbyChinaChamberofCommerce.Signedby:THESELLER:THEBUYER:TianjinYimeiInternationalCorp.VALUETRADINGENTERPRISE,LLCJackJulia信用證：27:SEQUENCEOFTOTAL:1/140A:FORMOFDOC.CREDIT:IRREVOCABLE20:DOC.CREDITNUMBER:KR369/0331C:DATEOFISSUE:11061940E:APPLICABLERULES:UCPLATESTVERSION31D:DATEANDPLCAOFE

7、XPIRY:110825KUWAIT51D:APPLICANTBANK:VALUETRADINGENTERPRISECORP.RM1008GREENBUILDINGKUWAIT50:APPLICANT:AORESPECIALTIESMATERIALCORP.YARIMCA,KOCAELI41740,IZMIT,TURKEY59:BENEFICIARY:TIANJINYMEIINTERNATIONALCORP.58DONGLIROADTIANJIN,CHINA32B:CURRENCYCODE,AMOUNT:USD71500.0041A:AVAILABLEWITHBY:BANKOFCHINABYN

8、EGOTIATION42C:DRAFTSAT：90DAYSAFTERSIGHT42A:DRAWEE:VALUETRADINGENTERPRISE,LLC43P:PARTIALSHIPMENTS:NOTALLOWED43T:TRANSSHIPMENT:NOTALLOWED44E:PORTOFLOADING/AIRPORTOFDEPARTURE:ANYCHINESEPORT44F:PORTOFDISCHARGE/AIRPORTOFDESTINATION:KUWAITBYSEAFREIGHT44C:LATESTDATEOFSHIPMENT:11071045A:DESCRIPTIONOFGOODSAN

9、D/ORSERVICES:5000PCSWINDBREAKERSTYLENO.YM085ASPERORDERNO.A01ANDS/CNO.YM009ATUSD15.10/PCCIFKUWAITPACKEDINCARTONOF20PCSEACH46A:DOCUMENTSREQUIRED+SIGNEDCOMMERCIALINVOICEINTRIPLICATEINDICATINGLCNO.ANDCONTRACTNO.+FULLSET(3/3)OFCLEANONBOARDOCEANBILLOFLADINGMADEOUTTOAPPLICANTANDBLANKENDOSEDMARKEDFREIGHTTOC

10、OLLECT”NOTIFYTHEAPPLICANT+SIGNEDPACKINGLISTINTRIPLICATESHOWINGTHEFOLLOWINGDETAILS:TOTALNUMBEROFPACKAGESSHIPPED;CONTENT(S)OFPACKAGE(S),GROSSWEIGHT,NETWEIGHTANDMEASUREMENT.+CERTIFICATEOFORIGINISSUEDANDSIGNEDORAUTHENTICATEDBYALOCALCHAMBEROFCOMMERCELOCATEDINTHEEXPORTINGCOUNTRY.+INSURANCEPOLICY/CERTIFICA

11、TEINDUPLICATEENDORSEDINBLANKFOR120%INVOICEVALUE,COVERINGALLRISKSANDWARRISKOFCICOFPICC(1/1/1981)71B:CHARGES:ALLCHARGESANDCOMMISSIONSAREFORACCOUNTOFBENEFICIARYINCLUDINGREIMBURSINGCHARGES經(jīng)審核，信用證存在問題如下:110815;CHINA;1. .31D信用證到期時間錯，應(yīng)該是2. 31D信用證到期地點錯，應(yīng)該是3. 50申請人名稱錯，應(yīng)該是VALUETRADINGENTERPRISE,LLC.;4. 59受益人名

12、稱錯，應(yīng)該是TIANJINYIMEIINTERNATIONALCORP.;5. 32B金額錯，應(yīng)該是USD75500.00;6. 42C匯票期限錯，應(yīng)該是60DAYSAFTERSIGHT;7. 42A匯票付款人錯，應(yīng)該是開證銀行；8. 43T轉(zhuǎn)運要求錯，應(yīng)該是ALLOWED;9. 44E裝運港錯，應(yīng)該是TIANJIN,CHINA;10. 44F卸貨港錯，應(yīng)該是KUWAIT;11. 44C最晚裝運日錯，應(yīng)該是12. 45A貨物名稱錯，應(yīng)該是13. 45A合同號碼錯，應(yīng)該是14. 45A貿(mào)易術(shù)語錯，應(yīng)該是110731;MENSWINDBREAKER;YM0806009;CIFC5KUWAIT;15

13、. 46A第2條提單抬頭錯，應(yīng)該是MADEOUTTOORDER;16. 46A第2條提單運費顯示錯，應(yīng)該是FREIGHTPREPAID;17. 46A第5條保單加成錯，應(yīng)該是FOR110%INVOICEVALUE;18. 71B銀行費用錯，應(yīng)該是FORACCOUNTOFTHEDRAWEE。二、根據(jù)下面合同資料和相關(guān)資料指出下列開證申請書中錯誤的地方請在答題紙上作答。2011年6月20日，上海華聯(lián)皮革制品有限公司(SHANGHAIHUALIANLEATHERGOODSCO.,LTD.156CHANGXINGROAD,SHANGHAI,CHINA)向SVSDESIGNPLUSCO.,LTD.1-5

14、09HANNAMDONGYOUNGSAN-KU,SEOUL,KOREA出口DOUBLEFACESHEEPSKIN一批，達(dá)成以下主要合同條款：1. Commodity:DOUBLEFACESHEEPSKINCOLOURCHESTNUT2. Quantity:3175.25SQFT(平方英尺)3. PACKING:INCARTONS4. UnitPrice:USD7.40/SQFTCIFSEOUL5. Amount:USD23496.856. Timeofshipment:DuringNOV.2011PortofLoading:SHANGHAI,CHINAPortofDestination:SEO

15、UL,KOREAPartialshipment:ALLOWEDTransshipment:PROHIBITED7. Insurance:TOBECOVEREDBYTHESELLERFOR110%INVOICEVALUECOVERINGALLRISKANDWARRISKASPERCICOFTHEPICCDATED01/01/1981.8. Payment:BYIRREVOCABLELETTEROFCREDITAT45DAYSSIGHTTOREACHTHESELLERNOTLATERTHANJUNE24,2011,VALIDFORNEGOTIATIONINCHINAUNTILTHE15THDAYA

16、FTERTIMEOFSHIPMENTDocument:(1)SIGNEDCOMMERCIALINVOICEIN3FOLD.(2) SIGNEDPACKINGLISTIN3FOLD.(3) FULLSETOFCLEANONBOARDOCEANB/LIN3/3ORIGINALSISSUEDTOORDERANDBLANKENDORSEDMARKEDFREIGHTPREPAID”ANDNOTIFYTHEAPPLICANYT.(4) CERTIFICATEOFORIGININ1ORIGINALAND1COPYISSUEDBYTHECHAMBEROFCOMMERCEINCHINA(5)INSURANCEP

17、OLICY/CERTIFICATEINDUPLICATEENDORSEDINBLANKFOR110%INVOICEVALUECOVERINGALLRISKSANDWARRISKSOFCICOFPICC(1/1/1981).SHOWINGTHECLAIMINGCURRENCYISTHESAMEASTHECURRENCYOFCREDIT相關(guān)資料：(1)信用證號碼：MO722111057(2)合同號碼：HL20110315SVSDESIGNPLUSCO.,LTD國際商務(wù)單證員金浩于2011年6月23日向KOOKMINBANK,SEOUL,KOREA辦理申請電開信用證手續(xù)，通知彳亍是BANKOFCHI

18、NA,SHANGHAIBEANCHIRREVOCABLEDOCUMENTARYCREDITAPPLICATIONBeneficiary(fullnameandaddress)SVSDESIGNPLUSCO.,LTD.1-509HANNAMDONGYOUNGSAN-KU,SEOUL,KOREAL/CNo.MO722111059ContractNo.HL20110315DateandplaceofexpiryofthecreditNOV.15,2011inCHINAPartialshipmentnotallowedTransshipmentallowedIssuedbyteletransmissi

19、on(whichshallbetheoperativeinstrument)Loadingonboard/dispatch/takinginchargeat/fromSEOUL,KOREANotlatethanOCT.31,2011FortransportationtoSHANGHAI,CHINAAmount(bothinfiguresandwords)EUR23496.85SAYEUROTWENTYTHREETHOUSANDFOURHUNDREDNINETYSIXPOINTEIGHTYFIVEONLYDescriptionofgoods:DOUBLEFACESHEEPSKINCOLOURCH

20、ESTNUT3175.25PCSPacking:INGUNNYBAGSCreditavailablewithANYBANKINCHINAbynegotiationagainstthedocumentsdetailedhereinandbeneficiarysdraftfor100%oftheinvoicevalueATSIGHTdrawnonUS.CFRTO:BANKOFCHINADate:JUNE25,2011Documentsrequired:(markedwithx)1. (x)SignedCommercialinvoicein5copiesindicatinginvoiceNo.,co

21、ntractNo.2. (x)FullsetofcleanonboardoceanBillofLadingmadeouttoorderofissuingbankandblankendorsed,markedfreight(x)tocollect/()prepaidshowingfreightamountnotifytheapplicant.3. (x)InsurancePolicy/Certificatein2copiesfor120%oftheinvoicevalueshowingclaimspayableinChinaincurrencyofthedraft,blankendorsed,c

22、overing(x)OceanMarineTransportation/()AirTransportation/()OverLandtransportationAllrisks.4. (x)PackingList/WeightMemoin5copiesindicationquantity/grossandnetweightsforeachpackageand5.(packingconditionsascalledforbytheL/C.)CertificateofQuantity/Weightincopiesissuedbyanindependentsurveyorattheloadingpo

23、rt,indicatingtheactualsurveyedquantity/weightofshippedgoodsaswellasthepackingcondition.6.(7.()CertificateofQualityincopiesissuedby()manufacturer/()publicrecognizedsurveyor/()BeneficiarysCertifiedcopyofFAXdispatchedtotheaccounteewithinaftershipmentadvising().nameofvessel/()date,quantity,weightandvalu

24、eofshipment.8.()BeneficiarysCertificatecertifyingthatextracopiesofthedocumentshavebeendispatchedaccordingtothecontractterms.9.()ShippingCompanysCertificateattestingthatthecarryingvesselischarteredorbookedbyaccounteeortheirshippingagents.10. (x)Otherdocuments,ifany:a)CertificateofOriginin3copiesissue

25、dbyauthorizedinstitution.AdditionalInstructions:Advisingbank:KOOKMINBANK,SEOUL,KOREA三、根據(jù)所給資料繕制商業(yè)發(fā)票、原產(chǎn)地證明、保險單（共40分）請在答題紙上作答。出口商（托運人）:DAYUCUTTINGTOOLSI/ECORP774DONGFENGEASTROAD,TIANJIN,CHINA進(jìn)口商（收貨人）:FAREASTERNTRADINGCOMPANYLIMITED336LONGSTREETNEWYORK發(fā)票日期：2011年5月15日發(fā)票號：X118合同號：MK007信用證號；4I-19-03裝運港：TIA

26、NJIN中轉(zhuǎn)港：HONGKONG目的港：NEWYORK運輸標(biāo)志：FETCMK007NEWYORKC/No.1-UP貨名：CUTTINGTOOLS數(shù)量：1500SETS包裝：紙箱裝，每箱3SETS單價：CIFNEWYORKUSD128/SET原產(chǎn)地證書號：舊O12345678商品編碼：12970400保險單號：ABX999保險單日期：2011年5月18日保險加成率：10%提單日期：2011年5月20日船名航次：HONGXINGV.777險另kCOVERINGICC（A）ASPERINSTITUTECARGOCLAUSEOF1982賠付地點：NEWYORKINUSD商業(yè)發(fā)票答案1 ToFAREAS

27、TERNTRADINGCOMPANYLIMITED336LONGSTREETNEWYORK(2)X118(3)15MAY2011(4)MK007(5)41-19-03(6)TIANJIN(7)HONGKONG(8)NEWYORK(9)SEA10 FETCMK007NEWYORKC/NO.1-50011 CUTTINGTOOLS12 1500SETS13 CIFNEWYORKUSD128.00/SET14 USD192000.0015SAYU.S.DOLLARSONEHUNDREDANDNINETYTWOTHOUSANDONL1.商業(yè)發(fā)票COMMERCIALINVOICEINV.NO.(2)DA

28、TE:(3)S/CNO.(4)L/CNO.(5)BY(9)TO:(1)MARKS&NUMBERSDESCRIPTIONOFGOODSQUANTITYUNITPRICEAMOUNT(10)(11)(12)(13)(14)TOTALAMOUNT(15)FROM(6)TO(8)VIA(7)DAYUCUTTINGTOOLSI/ECORP.王森123456789101112原產(chǎn)地證答案DAYUCUTTINGTOOLSI/ECORP774DONGFENGROAD,TIANJINCHINAFAEASTERNTRADINGCOMPANYLIMITED336LONGSTREETNEWYORKSEAFREIGHT

29、FROMTIANJINTONEWYORKVIAKONGKONGU.S.A.IBO12345678FETCMK007NEWYORKC/NO.1-500FIVEHUNDRED(500)CARTONSOFCUTTINGTOOLS129704001500SETSX11815MAY2011DAYUCUTTINGTOOLSI/ECORPTIANJIN15MAY2011TIANJIN15MAY20112.原產(chǎn)地證1.Exporter:(1)CertificateNo.(5)CERTIFICATEOFORIGINOFTHEPEOPLESREPUBLICOFCHINA2.Consignee3.Meansoftr

30、ansportandroute3)5.Forcertifyingauthorityuseonly4.Country/regionofdestinations7.Numberandkindofpackages;Descriptionof9.Quantity6.Marks&Nos.(6)goods11.DeclarationbytheexporterTheundersignedherebydeclaresthattheabovedetailsancstatementscorrect,thatallthegoodswereproducedinChiraandthattheycomplywiththe

31、RulesofOriginofthepeopleRepublicofChina(11)李明8.H.S.Code(8)(9)10.NumbersandDateofInvoice(10)12.CertificationItisherebythatthedeclarationbytheexporteriscorrect.Placeanddate,signatureandstampofauthorizedsignatorPlaceanddate,signatureandstampofcertifyingauthority3.保險單PICC中國人保財險股份有限公司PICCPropertyandCasua

32、ltyCompanyLimited總公司設(shè)于北京一九四九年創(chuàng)立HeadOfficeBeijingEstablishedin1949物運輸保險單MARINECARGOTRANSPORTATIONINSURANCEPOLICY發(fā)票號碼InvoiceNo.(1)保單號次PolicyNo.(2)被保F人Insured:(3)中保財產(chǎn)保險有限公司(以下簡稱本公司)根據(jù)被保險人的要求，及其所繳付約定的保險費，按照本保險單承擔(dān)險別和背面所載條款與下列特別條款承保下列貨物運輸保險，特簽發(fā)本保險單。ThispolicyofInsurancewitnessesthatThePeopleInsurance(Prop

33、erty)CompanyofChina,Ltd.(hereinaftercalledtheCompany)attherequestoftheInsuredandinconsiderationoftheagreedpremiumpaidbytheInsured,undertakestoinsuretheundermentionedgoodsintransportationsubjecttotheconditionsofthisPolicyaspertheClausesprintedoverleafandotherspecialclausesattachedhereon.貨物標(biāo)記MarksofGo

34、ods.包裝單位PackingUnit保險貨物項目Descriptionofgoods保險金額AmountInsured(4)(5)(6)(7)總保險金額：（8）TotalAmountInsured:保險費開航日期(9)裝載運輸工具(10)PremiumAsarrangedSig.Onorabt.PerconveyanceS.S.起運港中轉(zhuǎn)港目的港FromTIANJINViaHONGKONGToNEWYORK承保F別Conditions:(11)所保貨物，如發(fā)生本保險單項下可能引起索賠的損失或損壞，應(yīng)立即通知本公司下述代理人查勘。如有索賠，應(yīng)向本公司提交保險單正本(本保險單共有2份正本)及有關(guān)

35、文件。如一份正本已用于索賠，其余正本則自動失效。IntheeventofdamagewhichmayresultinaclaimunderthisPolicy,immediatenoticebegiventotheCompanyAgentasmentionedhereunder.Claims,ifany,oneoftheOriginalPolicywhichhasbeenissuedinTWOOriginal(s)togetherwiththerelevantdocumentsshallbesurrenderedtotheCompany,ifoneoftheOriginalPolicyhasb

36、eenaccomplished,theotherstobevoid.保險公司在目的港的代理的名稱、地址、電賠款償付地點(12)Claimpayableat日期(13)Date話號碼等內(nèi)容中國人保財險股份有限公司天津分公司PICCProperty&CasualtyCoLtd,TianjinBranch張三保險單答案X118ABX999DAYUCUTTINGTOOLSI/ECORPASPERINV.NO.X118500CTNSCUTTINGTOOLSUSD211200.00SAYU.S.DOLLARSTWOHUNDREDELEVENTHOUSANDTWOHUNDREDONLY.20MAY2011H

37、ONGXINGV.777COVERINGICC(A)ASPERINSTITUTECARGOCLAUSESOF1982NEWYORKINUSD1234567891011121318MAY,2011練習(xí)2一、根據(jù)下述合同內(nèi)容審核信用證，指出不符之處，并提出修改意見。（36分）請在答題紙上作答。合同：SALESCONTRACTTheSeller:MAITYINTERNATIONALCO.,LTD.ContractNo.MT13008Address:NO.29JIANGNINGROAD,SHANGHAI,CHINADate:Dec6,2012SignedAt:ShanghaiChinaTheBuyer

38、:DESENEUROPEGMBHAddress:GIRARDETSTRASSE2-38,EINGANG.4D-45131ESSEN,GERMANYThisSalesContractismadebyandbetweentheSellerandtheBuyer,wherebytheSelleragreetosellandtheBuyeragreetobuytheunder-mentionedgoodsaccordingtothetermsandconditionsstipulatedbelow:DescriptionofGoodsQuantityUnitPriceAmount“RAIKOU”Hom

39、ewearCIFHamburgRH1140Blue400PCS?5.88?2,352.00RH1150Pink400PCS?6.08?2,432.00DRRW005Gray400PCS?5.38?2,152.00DRRW008Purple400PCS?5.18?2,072.00ASPERORDERNO.MY1301TOTAL1600PCS?9,008.00TotalAmount:SayEuroNineThousandandEightOnlyPacking:40pcsarepackedinoneexportstandardcartonShippingMark:RAIKOUMT13008HAMBU

40、RGC/No.1-40TimeofShipment:NOTLATERTHANFEB.15,2013LoadingPortandDestination:FromShanghai,ChinatoHamburg,GermanyPartialShipment:NotAllowedTransshipment:AllowedInsurance:Tobeeffectedbythesellerfor110%invoicevaluecoveringAllRisksandWarRiskasperCICofPICCdated01/01/1981TermsofPayment:ByL/Catsight,reaching

41、thesellerbeforeDec.31,2012,andremainingvalidfornegotiationinChinaforfurther15daysaftertheeffectedshipment.L/Cmustmentionthiscontractnumber.L/CadvisedbyBANKOFCHINA.AllbankingChargesoutsideChina(themainlandofChina)areforaccountoftheDrawee.Documents:+Signedcommercialinvoiceintriplicate.+Fullset(3/3)ofc

42、leanonboardoceanBillofLadingmarked“FreighPrepaidmadeouttoorderblankendorsednotifyingtheapplicant.+InsurancePolicyinduplicateendorsedinblankfor110%ofinvoicevaluecoveringAllRisksandWarRiskasperCICdated01/01/1981.+PackingListintriplicate.+CertificateofOriginissuedbyChinaChamberofCommerceSignedby:THESEL

43、LER:THEBUYER:MAITYINTERNATIONALCO.,LTD.DESENEUROPEGMBHGUTAOLuty信用證：27:SEQUENCEOFTOTAL:1/140A:FORMOFDOCUMENTARYCREDIT:IRREVOCABLE20:DOCUMENTARYCREDITNUMBER:00130010018208A131C:DATEOFISSUE:13010140E:APPLICABLERULES:UCPLATESTVERSION31D:DATEANDPLACEOFEXPIRY:130220GERMANY50:APPLICANT:DESENEUROPEGMBHGIRAR

44、DETSTRASSE2-38,EINGANG.4D-45131ESSEN,GERMANY59:BENEFICIARY:MATYINTERNATIONALCO.,LTD.NO.29JIANGNINGROAD,SHANGHAI,CHINA32B:CURRENCYCODE,AMOUNT:USD9008.0041A:AVAILABLEWITHBY：BANKOFCHINABYNEGOTIATION42C:DRAFTSAT:30DAYSAFTERSIGHT42A:DRAWEE:DESENEUROPEGMBH43P:PARTIALSHIPMENTS:NOTALLOWED43T:TRANSHIPMENT:NO

45、TALLOWED44E:PORTOFLOADING/AIRPORTOFDEPARTURE:ANYCHINESEPORT44F:PORTOFDISCHARGE/AIRPORTOFDESTINATION:HAMBURGBYSEA.44C:LATESTDATEOFSHIPMENT:13021045A:DESCRIPTIONOFGOODSAND/ORSERVICES:1600PCSBABYWEARASPERORDERNO.MY1301ANDS/CNO.MT13008CFRHAMBURGPACKEDINCARTONOF20PCSEACH46A:DOCUMENTSREQUIRED+SIGNEDCOMMER

46、CIALINVOICESINTRIPLICATEINDICATINGLCNO.ANDCONTRACTNO.+FULLSET(3/3)OFCLEANONBOARDOCEANBILLOFLADINGMADEOUTTOAPPLICANTANDBLANKENDORSEDMARKEDFREIGHTTOCOLLECTNOTIFYINGTHEAPPLICANT.+SIGNEDPACKINGLISTINTRIPLICATESHOWINGTHEFOLLOWINGDETAILS:TOTALNUMBEROFPACKAGESSHIPPED;CONTENT(S)OFPACKAGE(S);GROSSWEIGHT,NETW

47、EIGHTANDMEASUREMENT.+CERTIFICATEOFORIGINISSUEDANDSIGNEDORAUTHENTICATEDBYALOCALCHAMBEROFCOMMERCELOCATEDINTHEEXPORTINGCOUNTRY.+INSURANCEPOLICY/CERTIFICATEINDUPLICATEENDORSEDINBLANKFOR120%INVOICEVALUE,COVERINGALLRISKSOFCICOFPICC(1/1/1981).71B:CHARGES:ALLCHARGESANDCOMMISSIONSAREFORACCOUNTOFBENEFICIARYIN

48、CLUDINGREIMBURSINGCHARGES.經(jīng)審核信用證后存在的問題如下：1.31C:DATEOFISSUESHOULDBE121220INSTEADOF130101.2. 31D:DATEOFEXPIRYSHOULDBE130302INSTEADOF130220.3. 31D:PLACEOFEXPIRYSHOULDBECHINAINSTEADOFGERMANY.4. 59:BENEFICIARYSNAMESHOULDBEMAITYINTERNATIONALCO.,LTD.5. 32B:CURRENCYCODESHOULDBEEURO9008.00INSTEADOFUSD9008.00

49、.6. 42C:DRAFTSATSHOULDBEATSIGHTINSTEADOF30DAYSAFTERSIGHT.7. 42A:DRAWEESHOULDBEISSUINGBANKINSTEADOFAPPLICANT.8. 43T:TRANSHIPMENTSHOULDBEALLOWEDINSTEADOFNOTALLOWED.9. 44E:PORTOFLOADINGSHOULDBESHANGHAI.10. 44C:LATESTDATEOFSHIPMENTSHOULDBE130215INSTEADOF13021011. 45A:THENAMEOFCOMMODITYSHOULDBERAIKOUHome

50、wear12. 45A:THESALESCONDITIONSSHOULDBECIFHAMBURGINSTEADOFCFRHAMBURG13. 45A:PACKEDINCARTONOF20PCSEACHSHOULDBEPACKEDINCARTONOF40PCSEACH14. 46A:OCEANBILLOFLADINGSHOULDBEMARKEDFREIGHTPREPAID15. 46A:OCEANBILLOFLADINGSHOULDBEMADEOUTTOORDER16. 46A:INSURANCEPOLICYSHOULDBEFOR110%INSTEADOF120%17. 46A:INSURANC

51、EPOLICYSHOULDBECOVERINGCOVERINGALLRISKSANDWARRISKSOFCICOFPICC(1/1/1981).”18. 71B:CHARGESSHOULDBEAllbankingChargesoutsideChina(themainlandofChina)areforaccountoftheDrawee.二、根據(jù)所給資料繕制下列單據(jù)。1.匯票BILLOFEXCHANGE憑DrawnUnder(1)不可撤銷信用證IrrevocableL/CNo.(2)theorderof(7)日期DATED(3)支取PayableWithinterest%按息付款號碼匯票金額（

52、5）中國上海No.(4)ExchangeforShanghai：China見票,.日后（本匯票之副本未彳）付交At(6)sightofthisFIRSTofExchange(SecondofExchangeBeingunpaid)Payto金額thesumof此致To(9)(10)TIANJINTECHSUNCO.,LTD.60DONGFENGEASTROAD,TIANJIN,CHINACOMMERCIALINVOICETO:(1)INVOICENO.(2)DATE:X3)S/CNO._(4)L/CNO.(5)FROM(6)TOBY(8)MARKS&NUMBERSDESCRIPTIONOFGOO