2. 财经
  3. 根据下述合同内容审核信用证，指出不符之处，并提出修改意见。 合同： Transshipment: Allowed Insurance: To be effected by the seller for 110% invoice value cove

根据下述合同内容审核信用证，指出不符之处，并提出修改意见。 合同： Transshipment: Allowed Insurance: To be effected by the seller for 110% invoice value cove

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问题 根据下述合同内容审核信用证，指出不符之处，并提出修改意见。
合同：

Transshipment: Allowed
Insurance: To be effected by the seller for 110% invoice value covering All Risks and War Risk as per CIC of PICC dated 01/01/1981
Terms of Payment: By L/C at sight, reaching the seller before Dec. 31，2012, and remaining valid for negotiation in China for further 15 days after the effected shipment. L/C must mention this contract number. L/C advised by BANK OF CHINA. All banking Charges outside China (the mainland of China) are for account of the Drawee.   
Documents:
+ Signed commercial invoice in triplicate.
+ Full set (3/3) of clean on board ocean Bill of Lading marked “Freight Prepaid” made out to order blank endorsed notifying the applicant.
+ Insurance Policy in duplicate endorsed in blank for 110% of invoice value covering All Risks and War Risk as per CIC dated 01/01/1981.
+ Packing List in triplicate.
+ Certificate of Origin issued by China Chamber of Commerce
Signed by:
     
             THE SELLER:                                     THE BUYER:
MAITY INTERNATIONAL CO., LTD.                  DESEN EUROPE GMBH
          GU TAO                                               Luty

信用证：
27:    SEQUENCE OF TOTAL：1/1
40A: FORM OF DOCUMENTARY CREDIT：IRREVOCABLE
20:   DOCUMENTARY CREDIT NUMBER：00130010018208A1
31C: DATE OF ISSUE：130101
40E: APPLICABLE RULES：UCP LATEST VERSION
31D: DATE AND PLACE OF EXPIRY：130220 GERMANY
50:   APPLICANT：  DESEN EUROPE GMBH
           GIRARDETSTRASSE 2-38,EINGANG.4 D-45131ESSEN, GERMANY
59:   BENEFICIARY：MATY INTERNATIONAL CO., LTD.
                    NO.29 JIANGNING ROAD, SHANGHAI, CHINA
32B: CURRENCY CODE, AMOUNT：USD9008.00
41A: AVAILABLE WITH…BY…：BANK OF CHINA   
BY NEGOTIATION
42C: DRAFTS AT…： 30 DAYS AFTER SIGHT
42A: DRAWEE: DESEN EUROPE GMBH
43P: PARTIAL SHIPMENTS: NOT ALLOWED
43T: TRANSHIPMENT: NOT ALLOWED
44E: PORT OF LOADING/AIRPORT OF DEPARTURE: ANY CHINESE PORT
44F: PORT OF DISCHARGE/AIRPORT OF DESTINATION: HAMBURG BY SEA.
44C: LATEST DATE OF SHIPMENT: 130210
45A: DESCRIPTION OF GOODS AND/OR SERVICES:   
                                   1600PCS BABYWEAR   
AS PER ORDER NO.MY1301 AND S/C NO.MT13008
CFR HAMBURG
PACKED IN CARTON OF 20PCS EACH   
46A: DOCUMENTS REQUIRED
+ SIGNED COMMERCIAL INVOICES IN TRIPLICATE  INDICATING LC NO. AND
CONTRACT NO.
+ FULL SET (3/3) OF  CLEAN ON BOARD OCEAN BILL OF LADING MADE OUT TO
APPLICANT AND BLANK  ENDORSED MARKED “FREIGHT TO COLLECT”
NOTIFYING THE APPLICANT.
+ SIGNED PACKING LIST IN TRIPLICATE SHOWING THE FOLLOWING DETAILS:
TOTAL NUMBER OF PACKAGES SHIPPED; CONTENT(S) OF PACKAGE(S);  GROSS
WEIGHT, NET WEIGHT AND MEASUREMENT.
+ CERTIFICATE OF ORIGIN ISSUED AND SIGNED OR AUTHENTICATED BY A LOCAL
CHAMBER OF COMMERCE LOCATED IN THE EXPORTING COUNTRY.
+ INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 120%
INVOICE VALUE, COVERING ALL RISKS OF CIC OF PICC (1/1/1981).   
71B: CHARGES: ALL CHARGES AND COMMISSIONS ARE FOR ACCOUNT OF
BENEFICIARY INCLUDING REIMBURSING CHARGES.   
选项
答案经审核信用证后存在的问题如下： 1. 31C 开证日期晚于合同规定 2. 31D 有效期早于合同规定 3. 31D 到期地点应该为 CHINA 4. 59 受益人名称与合同规定不符 5. 32B 货币名称与合同不符 6. 42C 付款期限与合同不符 7. 42A 汇票付款人不应该是开证申请人 8. 43T 转运应该允许 9. 44E 装运港应该是上海 10. 44C 最迟装运期应该是2013年 2 月 15日 11. 45A 品名应该是 HOMEWEAR 12. 45A 贸易术语应该是 CIF 13. 45A 包装条款应该是每个纸箱装 40 件 14. 46A 提单收货人抬头应该是 To order 15. 46A 提单运费项目应注明“FREIGHT PREPAID” 16. 46A 保险单保险加成比例应为 110% 17. 46A 保险单的保险险别与合同不符 18. 71B 所有费用都由受益人负担，不合理
解析
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