审核与修改：销售合同及信用证深度审查

("销售合同SALESCONTRACT卖方SELLER:MINGRTRADINGCO.,LTD.29THFLOORKINGSTARMANSION,623JINLINRD.,SHANGHAICHINA编号NO.:SHDS03027日期DATE:APR.03,2001地点SIGNEDIN:SHANGHAI买方BUYER:NEOGENERALTRADINGCO.#362JALANSTREET,TORONTO,CANADA买卖双方同意以下条款达成交易：ThiscontractIsmadebyandagreedbetweentheBUYERandSELLER,inaccordancewiththetermsandconditionsstipulatedbelow.1.品名及规格Commodity&Specification2.数量Quantity3.单价及价格条款UnitPrice&TradeTerms4.金额AmountCIFC5TORONTOCHINESECERAMICDINNERWAREDS151130-PieceDinnerwareandTeaSetDS220120-PieceDinnerwareSetDS450445-PieceDinnerwareSetDS512095-PieceDinnerwareSet542SETS800SETS443SETS254SETSUSD23.50USD20.40USD23.20USD30.1012737.0016320.0010277.607645.40Total:2039SETS46980.00允许With10%溢短装，由卖方决定Moreorlessofshipmentallowedatthesellers’option5.总值TotalValueSAYUSDOLLARSFORTYSIXTHOUSANDNINEHUNDREDANDEIGHTYONLY.6.包装PackingDS2201INCARTONSOF2SETSEACHANDDS1151,DS4505ANDDS5120TOBEPACKEDINCARTONSOF1SETEACHONLY.TOTAL:1639CARTONS.7.唛头ShippingMarksATBUYER'SOPTION.8.装运期及运输方式TimeofShipment&meansofTransportationTOBEEFFECTEDBEFORETHEENDOFAPRIL2001WITHPARTIALSHIPMENTALLOWEDANDTRANSHIPMENTALLOWED.9.装运港及目的地PortofLoading&DestinationFROM:SHANGHAITO:TORONTO10.保险InsuranceTHESELLERSHALLCOVERINSURANCEAGAINSTWPAANDCLASH&BREAKAGE&WARRISKSFOR110%OFTHETOTALINVOICEVALUEASPERTHERELEVANTOCEANMARINECARGOOFP.I.C.C.DATED1/1/1981.11.付款方式TermsofPaymentTHEBUYERSHALLOPENTHOUGHABANKACCEPTABLETOTHEBEFOREAPRIL10,2001VALIDFORNEGOTIATIONINCHINAUNTILTHE15THDAYAFTERTHEDATEOFSHIPMEDNT.12.备注RemarksTheBuyerTheSellerNEOGENERALTRADINGCO.MINGRTRADINGCO.,LTD.(signature)(signature)信用证THEROYALBANKOFCANADABRITISHCOLUMBIAINTERNATIONCENTRE1055WESTGEORGIASTREET,VANCOUVER,B.C.V6E3P3CANADA□CONFIRMATIONOFTELEX/CABLEPER-ADVISEDTELEXNO.4720688CADATE:APR8,2001PLACE:VANCOUVERIRREVOCABLEDOCUMENTARYCREDITCREDITNUMBER:01/0501-FCTADVISINGBANK'SREF.NO.ADVISINGBANK:SHANGHAIAJFINANCECORPORATION59HONGKONGROADSHANGHAI200002,CHINAAPPLICANT:NEOGENERALTRADINGCO.#362JALANSTREET,TORONTO,CANADABENEFICIARY:DESUNTRADINGCO.,LTD.29THFLOORKINGSTARMANSION,623JINLINRD.,SHANGHAICHINAAMOUNT:USD46,980.00(USDOLLARSFORTYSIXTHOUSANDNINEHUNDREDANDEIGHTEENONLY)EXPIRYDATE:MAY15,2003FORNEGOTIATIONINAPPLICANTSCOUNTRYGENTLEMEN:WEHEREBYOPENOURIRREVOCABLELETTEROFCREDITINYOURFAVORWHICHISAVAILABLEBYYOURDRAFTSATSIGHTFORFULLINVOICEVALUEONUSACCOMPANIEDBYTHEFOLLOWINGDOCUMENTS:+SIGNEDCOMMERCIALINVOICEAND3COPIED.+PACKINGLISTAND3COPIES,SHOWINGTHEINDIVIDUALWEIGHTANDMEASUREMENTOFEACHITEM.+ORIGINALCERTIFICATEOFORIGINAND3COPIESISSUEDBYTHECHAMBEROFCOMMERCE.+FULLSETCLEANONBOARDOCEANBILLSOFLADINGSHOWINGFREIGHTPREPAIDCONSIGNEDTOORDEROFTHEROYALBANKOFCANADAINDICATINGTHEACTUALDATEOFTHEGOODSONBOARDANDNOTIFYTHEAPPLICANTWITHFULLADDRESSANDPHONENO.77009910.+INSURANCEPOLICYORCERTIFICATEFOR130PERCENTOFINVOICEVALUECOVERING:INSURANCECARGOCLAUSES(A)ASPERI.C.C.DATED1/1/1982.+BENEFICIARY’SCERTIFICATECERTIFYINGTHATEACHCOPYOFSHIPPINGDOCUMENTSHASBEENFAXEDTOTHEAPPLICANTWITHIN48HOURSAFTERSHIPMENT.COVERINGSHIPMENTPF:4ITEMSTERMSOFCHINESECERAMICDINNERWAREINCLUDING:DS151130-PIECEDINNERWAREANDTEASET,544SETSDS220120-PIECEDINNERWARESET,800SETS,DS450445-PIECEDINNERWARESET,443SETSDS512095-PIECEDINNERWARESET,245SETSDETAILSINACCORDANCEWITHSALESCONTRACTHSDS03027DATEDAPR.3,2003.[]FOB/[]CFR/[X]CIF/[]FAXTORONTOCANADA.SHIPMENTFROMSHANGHAITOVANCOUVERLATESTAPRIL30,2003PARTIALSHIPMENTSPROHIBITEDTRANSSHIPMENTPROHIBITEDDRAFTSTOBEPRESENTEDFORNEGOTIATIONWITHIN15DAYSAFTERSHIPMENT,BUTWITHINTHEVALIDITYOFCREDIT.ALLDOCUMENTSTOBEFORWARDEDINONECOVER,BYAIRMAIL,UNLESSOTHERWISESTATEDUNDERSPECIALINSTRUCTION.SPECIALINSTRUCTION:ALLBANKINGCHARGESOUTSIDECANADAAREFORACCOUNTOFBENEFICIARY.+ALLGOODSMUSTBESHIPPEDINONE20'CYTOCYCONTAINERANDB/LSHOWINGTHESAME.+THEVALUEOFFREIGHTPREPAIDHASTOBESHOWNONBILLSOFLADING.+DOCUMENTSWHICHFAILTOCOMPLYWITHTHETERMSANDCONDITIONSINTHELETTEROFCREDITSUBJECTTOASPECIALDISCREPANCYHANDLINGFEEOFUS$35.00TOBEDEDUCTEDFROMANYPROCEEDS.DRAFTMUSTBEMARKEDASBEINGDRAWNUNDERTHISCREDITANDBEARITSNUMBER;THEAMOUNTSARETOBEENDORSEDONTHEREVERSEHEREOFBYNEG.BANK.WEHEREBYAGREEWITHTHEDRAWERS,ENDORSERSANDFIDEHOLDERTHATALLDRAFTSDRAWNUNDERANDINCOMPLIANCEWITHTHETERMSOFTHISCREDITSHALLBEDULYHONOREDUPONPRESENTATION.THISCREDITISSUBJECTTOTHEUNIFORMCUSTOMSANDPRACTICEFORDOCUMENTARYCREDITS(1993REVISION)BYTHEINTERNATIONALCHAMBEROFCOMMERCEPUBLICATIONNO.500.DavidJoneYoursVeryTruly,JoanneHsanAUTHORIZEDSIGNATUREAUTHORIZEDSIGNATURE信用证审核结果信用证号01/0501-FCT合同号SHDS03027审证结果信用证与合同不符：1．信用证大小写金额不一致，大写金额错误(USDOLLARSFORTYSIXTHOUSANDNINEHUNDREDANDEIGHTEENONLY)，低于合同金额(USD46980)，应为USD46980(USDOLLARSFORTYSIXTHOUSANDNINEHUNDREDANDEIGHTYONLY)而不是USD46918。2．信用证在加拿大到期(FORNEGOTIATIONINAPPLICANTCOUNTRY)，易产生逾期，且与合同要求不符，应改在国内到期(FORNEGOTIATIONINBENEFICIARYCOUNTRY)。3.加减保率为30%(FOR130PERCENTOFINVOICEVALUE)，高于合同规定的10%，应改为(FOR110PERCENTOFINVOICEVALUE)。4．合同要求投保的为“中国海洋运输货物保险条款”，而信用证投保的为“伦敦协会货物保险条款“A，适用的条款有误，应当根据合同规定投保。5．证明装运货物数量与合同有出入，证中规定DS1151544SETS、DS5120245SETS，而合同中为DS1151542SETS、DS5120254SETS。6．目的港与合同不符。应为多伦多而(TORONTO)不是温哥华(VANCOUVER)。7．合同明确规定允许转运和分批装运，但信用证中禁止。",)