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根据下述材料，缮制商业发票和装箱单 （1）销售合同

SALES CONFIRMATION

NO.: ZHT081115

DATE:NOV.15，2008 THE SELLER：SHANGHAI ZHENHUA IMP&EMP CO LTD ADRESS: Rm 501 Longju Building No. 87 Longju Rd.,

THE BUYER: GR-TRAG Co., Ltd. ADRESS: A904 Wealth Building,

Kando Jinbocho Chiyodaku, Tokyo Japan Tel.:+81-3-5283-6765 Fax: +81-3-5283-6775

THE UNDERSIGNED SELLERS AND BUYERS HAVE AGREED TO CLOSE THE FOLLOWING TRANSACTIONS ACCORDING TO THE TERMS AND CONDITIONS STIPULATED BELOW：

COMMODITY AND SPECIFICATION WOMEN JEAN QUANTITY 2400 PCS 1200 PCS UNIT PRICE CIF TOKYO USD 5.30/PC USD 4.50/PC AMOUNT USD 12720.00 USD 5400.00 USD 18120.00 W3301 W3001 TOTAL： 3600 PCS TWENTY ONLY TOTAL AMOUNT IN WORDS： SAY U.S. DOLLARS EIGHTEEN THOUSAND ONE HUNDRED AND PACKING：ONE PIECE IN ONE POLYBAG, 30 POLYBAGS IN ONE CARTON SHIPMENT：NOT LATER THAN JAN.31,2009， FROM SHANGHAI TO TOKYO JAPAN， ALLOWING TRANSHIPMENT

& PARTIAL SHIPMENTS.

PAYMENT： THE BUYER SHOULD OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN 100%

IRREVOCABLE L/C PAYABLE AT 30 DAYS AFTER SIGHT DRAFT TO REACH THE SELLERS BEFORE DEC.1, 2008 AND VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMENT.

INSURANCE：TO BE EFFECTED BY THE SELLER FOR 110% OF INVOICE VALUE AGAINST F.P.A. AS PER THE RELEVANT OCEAN MARINE CARGO OF P. I. C. C. DATED 1/1/1981.

THE BUYERS: THE SELLERS

GR-TRAG Co., Ltd. SHANGHAI ZHENHUA IMP&EMP CO LTD

(SIGNATURE) (SIGNATURE)

PLEASE SIGN AND RETURN ONE COPY

（2）信用证

APPLICATION HEADER 0 700 1417 970214FKBKJPJTAXXX 1343 337998 97021 1317

* SUMITOMO MITSUI BANKING CORPORATION TOKYO

USER HEADER

SERVICE CODE 103: BANK. PRIORITY 113: MSG USER REF. 108: INFO. FROM CI 115:

*27 : 1/1

*40A : IRREVOCABLE

SEQUENCE OF TOTAL FORM OF DOC. CREDIT

DOC. CREDIT NUMBER *20 : TK0842

DATE OF ISSUE EXPIRY

ISSUING BANK APPLICANT

*31C : 081201

*31D : DATE 090215 PLACE CHINA

*51 :SUMITOMO MITSUI BANKING CORPORATION

*50 : GR-TRAG CO., LTD.

TOKYO JAPAN

NAKANOMACHI 1-10-15, MIYAKOJIMA-KU TOKYO JAPAN

A904 WEALTH BUILDING, KANDO JINBOCHO CHIYODAKU,

*59 : SHANGHAI ZHENHUA IMP&EMP CO LTD

RM 501 LONGJU BUILDING NO.87 LONGJU RD., *32B : CURRENCY USD AMOUNT 18120.00 *41D : ANY BANK

42C : 30 DAYS AFTER SIGHT

42A : SUMITOMO MITSUI BANKING CORPORATION 43P : ALLOWED 43T : ALLOWED

44A : SHANGHAI, CHINA 44B : TOKYO JAPAN 44C : 090131 45A : WOMEN JEAN

W3301 2400 PCS USD 5.30/PC W3001 1200 PCS USD 4.50/PC

DOCUMENTS REQUIRED 46A :

1. SIGNED COMMERCIAL INVOICE IN 3 COPIES INDICATING CREDIT NO.

2. FULL SET CLEAN ON BOARD MARINE BILL OF LADING MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED NOTIFY APPLICANT MARKED FREIGHT PREPAID 3. PACKING LIST IN 3 COPIES 4. CERTIFICATE OF ORIGIN ADDITIONAL COND

*47B :

+REIMBURSENT BY TELECOMMUNICATION IS PROHIBITED

+ONE COPY OF INVOICE, PACKING LIST AND ORIGINAL CERTIFICATE OF ORIGIN (FORM A) MUST

BENEFICIARY

AMOUNT

MAX. CREDIT AMOUNT 39B: NOT EXCEEDING AVAILABLE WITH/BY DRAFTS AT… DRAWEE

BY NEGOTIATION

NAKANOMACHI 1-10-15, MIYAKOJIMA-KU TOKYO JAPAN PARTIAL SHIPMENTS TRANSSHIPMENT

LOADING IN CHARGE FOR TRANSPORT TO LATEST DATE OF SHIP. DESCRIPT. OF GOODS

BE SENT TO THE ACCOUNTEE BY COURIER IMMEDIATELY AFTER SHIPMENT AND BENEFICIARY’S CERTIFICATE TO THIS EFFECT IS REQUIRED

DETAILS OF CHARGES 71B : ALL BANKING CHARGES OUTSIDE CANADA ARE FOR

THE BENEFICIARY

PRESENTATION PERIOD 48 : DOCUMENTS TO BE PRESETNED WITHIN 15 DAYS

AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT

ACCOUNT OF

CONFIRMATION INSTRUCTIONS

*49 : WITHOUT

78 :

+REIMBURSENENT IS SUBJECT TO ICC URR525

+PROVIDED THAT THE TERMS AND CONDITIONS OF THIS CREDIT ARE COMPLIED +DRAFT AND DOCUMENTS ARE TO BE SENT BY COURIEDR TO OUR HEAD OFFICE

WITH PLEASE REIMBURSE YOURSELVES FROM ABOVE REIMBURSEMENT BANK

SUMITOMO MITSUI BANKING CORPORATION (ADDRESS: NAKANOMACHI 1-10-15, MIYAKOJIMA-KU

TOKYO JAPAN) IN ONE LOT （3）补充资料：

发票日期：2008.12.5 发票号码：ZHT5743 卖方负责人：张启东 唛头：GR-TRAG / TK0842 / TOKYO / C/NO.1-UP 提单号：B2233101Q 投保日期：DEC-12-2008 保单签发日：DEC-14-2008

报检单位登记号： 联系人：李莉 报关日期：DEC-10,2008

集装箱号：ONE 20' CONTAINER NO.TEX22332

净重：10.5KGS/CNT 毛重：12KGS/CNT 体积：0.6CBM/CNT

C O M M E R C I A L I N V O I C E 1) SELLER 3) INVOICE NO. 4) INVOICE DATE 5) L/C NO. 6) DATE 7) ISSUED BY 2) BUYER 8) CONTRACT NO. 9) DATE 10) FROM 11) TO 12) SHIPPED BY 13)PRICE TERM 14)MARKS 15)DESCRIPTION OF GOODS 16)QTY. 17)UNIT PRICE 18)AMOUNT 19) ISSUED BY

20) SIGNATURE

P A C K I N G L I S T

1) SELLER 3) INVOICE NO. 5) FROM 4) INVOICE DATE 6) TO 2) BUYER 7) TOTAL PACKAGES(IN WORDS) 8) MARKS & NOS. 9) C/NOS. 10) NOS. 11) ITEM & KINDS OF PKGS. TOTAL 12)QTY. (pcs.) 13) G.W. (kg) 14) N.W. (kg) 15) MEAS (m3) P A C K I N G L I S T 1) SELLER 3) INVOICE NO. 5) FROM 4) INVOICE DATE 6) TO 3) BUYER 8) TOTAL PACKAGES(IN WORDS) 8) MARKS & NOS. 9) C/NOS. 10) NOS. 11) ITEM & KINDS OF PKGS. TOTAL 12)QTY. (pcs.) 13) G.W. (kg) 14) N.W. (kg) 15) MEAS (m3) 中保财产保险有限公司上海市分公司

The People’s Insurance (Property)Company of China, Ltd. Shanghai Branch

Shipper Consignee Notify Party Pre-carriage by B/L No. 中国外运大连公司 SINOTRANS DALIAN COMPANY 进出口货物运输保险投

保单 Application Form for I/E marine Cargo Insurance

Port of loading OCEAN BILL OF LADING SHIPPED on board in apparent good order and condition (unless otherwise indicated) the goods or packages specified herein and to be discharged at the mentioned port of discharge or as near there to as the vessel may safely get and be always afloat. The weight, measure, marks and numbers, quality, contents and value, being particulars furnished by the Shipper, are not checked by the Carrier on loading. The Shipper. Consignee and the Holder of this Bill of Lading hereby expressly accept and agree to all printed, written or stamped provisions, exceptions and conditions of this Bill of Lading, including those on the back hereof. IN WITNESS where of the number of original Bills of Lading stated below have been signed, one of which being accomplished, the other ( s) to be void. Vessel Port of transshipment Port of discharge Final destination Container seal No. or marks and Nos. Number and kind of packages Description of goods Gross weight (kgs) Measurement(M) 3 Freight and charges REGARDING TRANSHIPMENT INFORMATION PLEASE CONTACT Ex. rate Prepaid at Total Prepaid Freight payable at Number of original Bs/l Place and date of issue Signed for or on behalf of the master 被保险人 Assured’s Name 发票号码（出口用）或合同号码（进口用） Invoice No. or Contract No. 包装数量 Quantity 保险货物项目 Description of Goods 保险金额 Amount Insured 装载运输工具 航次、航班或车号 开航日期 Per Conveyance Voy.No. Slg.Date 自 至 转运地 赔款地 From To Via Claim Payable at 承保险别 投保人签章及公司名称、电话、地址： Condition&/or Applicant’s Signature and Co.’s Name, Add. And