根据合同审核信用证
以下是受益人根据合同规定审核来证的实务操作，先看合同，然后根据合同内容审核信用证中与合同不相符的地方。
买卖合同
进口国开来的信用证：
ISSUING BANK: UNITED GREAT KINGDOM BANK LTD, LONDON
CREDIT NUMBER: LOD88095
DATE OF ISSUE: 2008.09.01
EXPIRYDATE AND PLACE: DATE 2008.10.20 PLACE U.K.
APPLICANT:
EASTERN TRADING COMPANY
81 WORDFORD STREET,
LONDON
UNITED KINGDOM
BENEFICIARY:
SHANGHAI MAOLIN TRADE CORP.
NO.97 MAOMING NAN ROAD
SHANGHAI P. R. OF CHINA
AMOUNT: USD32040.00 (SAY U. S. DOLLARS THIRTY TWO THOUSAND AND FORTY ONLY)
THE CREDIT IS AVAILABLE WITH ANY BANK BY NEGOTIATION DRAFTS AT 30 DAYS AFTER SIGHT FOR FULL INVOICE VALUE DRAWN ON US
PARTIAL SHIPMENT: NOT ALLOWED
TRANSHIPMENT: ALLOWED
PORT OF LOADING: SHANGHAI
PORT OF DISCHARGE: LONDON
LATEST SHIPMENT DATE: 2008.10.15
DESCRIPTION OF GOODS: WOOLLEN BLANKETS, CIF LONDON
ART. NO. H666 600PCS @USD15.50/PC USD9300.00
ART. NO.HX88 600PCS @USD16.30/PC USD9780.00
ART. NO. HE21 720PCS @USD18.00/PC USD12960.00
TOTAL: 1920PCS USD32040.00
AS PER CONTRACT NO.SH2008X806
DOCUMENTS REQUIRED:
*SIGNED COMMERCIAL INVOICE IN TRIPLICATE
*PACKING LIST IN TRIPLICATE
*FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING MADE OUT TO ORDER MARKED FREIGHT PREPAID NOTIFY APPLICANT
*GSP FORM A CERTIFYING THAT THE GOODS ARE OF CHINESE ORIGIN ISSUED BY COMPETENT AUTHORITIES
*INSURANCE POLICY / CERTIFICATE COVERING ALL RISKS INCLUDING WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATION AT LONDON FOR AT LEAST 110 PCT OF CIF VALUE AS PER INSTITUTE CARGO CLAUSE (A)
*SHIPPING ADVICES MUST BE SENT TO APPLICANT WITHIN IMMEDIATELY AFTER SHIPMENT ADVISING THE INVOICE VALUE, NUMBER OF PACKAGES, GROSS AND NET WEIGHT, VESSEL NAME, BILL OF LADING NO. AND DATE, CONTRACT NO. SHOWING SHIPPING MARK AS：
EASTERN
2008X826
LONDON
NO.1-80
PRESENTATION PERIOD: 10 DAYS AFTER ISSUANCE DATE OF SHIPPING DOCUMENTS BUT WITHIN THE VALIDITY OF THE CREDIT
CONFIRMATION: WITHOUT
INSTRUCTIONS: THIS CREDIT IS SUBJECT TO UNIFORM CUSTOMS A PRACTICE FOR DOCUMENTARY CREDIT ICC NO.600.THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US IN TWO CONSECUTIVE LOTS. UPON RECEIPT OF THE DRAFTS AND DOCUMENTS IN ORDER, WE WILL REMIT THE PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK.
答案：经审核，信用证存在以下问题：
1.合同规定信用证有效期为装运日后15天，即2008年10月30日，而信用证为2008年10月20日;
2.根据合同信用证的到期地点不应在英国，而应在中国。
3.受益人名称与合同有差异，名称应为“CO.”，而不是“CORP.”。
4.信用证金额大小写都有误，应是32400美元，SAY U. S. DOLLARS THIRTY TWO THOUSAND FOUR HUNSRED ONLY。
5.根据合同中汇票期限应为即期，而信用证错为见票后30天远期。
6.根据合同，可以分批装运，信用证错为不可以分批。
7.根据合同，货号HE21的单价是USD18.50/PC，信用证错为USD18.00/PCS。
8.货物描述中的总金额应该是USD32400.00，信用证错为USD32040.00。
9.货物描述中的合同号错为SH2008X806。
10.根据合同，保险险别是一切险和战争险，信用证错为一切险。
11.合同上的交单期为提单后15天，而信用证错为10天。
12.信用证金额、数量前面都没有5%的增减幅度，而合同中规定金额和数量允许的5%溢短装幅度。
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