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一、根据下列合同条款及审核要求审核英国伦敦米兰银行来证

SALES CONTRACT

Contract No.: 055756

Date: 21st. July 2005

Seller: Shanghai Cereals and Oil Imp. & Exp. Corporation

Buyer: ABC Company Limited 36-36 Kannon Street London U.K. Commodities and Specification: Chinese White Rice Long-shaped Broken Grains (Max): 5% Admixture (Max): 0.25% Moisture (Max): 15%

Quantity: 30 000 metric tons with 10% more or less at the seller’s option Packing: Packed in gunny bags of 50kg each

Unit Price: USD400 per M/T FOB stowed Shanghai gross for net Amount: USD12 000 000 (SAY TWELVE MILLION ONLY)

Shipment: during Oct. / Nov. 2005 from Shanghai to London with partial shipment and transshipment is allowed

Insurance: To be covered by the buyer

Payment: By Irrevocable L/C payable at sight for negotiation in China within 15 days

after the shipment

Midland Bank Ltd., London

Aug. 18th, 2005

Advising Bank: Applicant: ABC Company Ltd. Bank of China Shanghai Branch

Beneficiary: Amount: Not exceeding USD12 000 000 Shanghai cereals and oil Imp. & Exp. Corp. Shanghai, China Dear Sirs,

At the request of ABC Co. Ltd., London, we hereby issue in your favor this revocable documentary credit No. 219307 which is available by negotiation of your draft at 30 days after sight for full invoice value drawn on us bearing the clause: “Drawn under documentary credit No. 219307 of Midland Bank Ltd.,” accompanied by the following documents:

1. Signed commercial invoice in 3 copies.

2. Full set of 2/3 clean on board bills of lading made out to order and blank endorsed marked “Freight Prepaid” and notify applicant.

3. Certificate of origin issued by AQSIQ.

4. Insurance policy for full invoice value plus 10% covering all risks and war risks as per ICC dated Jan. 1st, 1981.

5. Inspection certificate issued by applicant.

6. Beneficiary’s certificate fax to applicant within 24 hours after shipment stating contract number, credit number, vessel name and shipping date.

Covering 30 000 metric tons Chinese White Rice Long-shaped Broken Grains: 5% Admixture: 0.25% Moisture: 15%

At USD400.00 per M/T FOB Shanghai, packed in plastic bags. Shipment from Chinese port to London during Oct. / Nov. 2005 Transshipment is prohibited, partial shipment prohibited.

This credit is valid for negotiation before Dec. 15th, 2005 in London.

Special Conditions: Documents must be presented for negotiation within 5 days after the date of issuance of the bills of lading, but in any event within this credit validity.

We hereby undertake to honor all drafts drawn in accordance with the terms of this credit. The advising bank is kindly requested to notify the beneficiary without adding their confirmation for Midland Bank Ltd., London.

It is subject to the Uniform Customs and Practice for Documentary Credit (1993 Revision), International Chamber of Commerce Publication NO. 500. 信用证主要有以下不符点:

1信用证金额未考虑溢短装条款，如果溢装，则会出现单证不一致，故金额应该为”。 2 信用证性质不符合合同的要求，将 Revocable 改成 Irrevocable。 3 汇票的付款期限有误，应将 at 30 days after sight 改为15。

4运输条款有误，因合同规定采用 FOB 贸易术语，因此，运费条款“Freight Prepaid” 应改为“Freight Collect”。

5 删除保险条款。 由于合同规定采用 FOB 贸易术语， 故不应该有出口方提供保险单。 6 检查条款应当删去， “Inspection Certificate issued by applicant” 因为 是信用证软条款。 或者改为“Inspection Certificate issued by beneficiary”

7 信用证没有溢短装条款规定，而合同有，故要加上“30000 m/t with 10% more or less at the seller’ option”。

8 信用证对规格的描述，没有采用品质机动幅度，应改为“Chinese White Rice Long-shaped Broken Grains: 5% Admixture: 0.25% Moisture: 15% 。 9 贸易术语 FOB 后漏掉：“stowed”，应加上。

10 包装条款有误， 合同规定 gunny bags， 而信用证却规定为 plastic bags， 应改为 “gunny bags”。

11 重量的计算方法“以毛作净”在合同里有规定，而信用证漏掉了这一条款，应补上 “gross for net 大写”。

12装运港有误，信用证中笼统规定为 Chinese port，而采用 FOB 贸易术语，其后一定要 采用具体的港口，按照合同，应该为 Shanghai。

13分批装运和转船规定与合同不符， “prohibited” “allowed 大写” 应将 改为 。 14 信用证议付有效期地点有误，根据国际贸易惯例，信用证议付有效期地点应在受益人所 在国，在这笔业务中应该是 Shanghai 而不是New York。

15 信 用 证 议 付 有 效 期 规 定 不 符 合 国 际 惯 例 ， 应 将 在 提 单 出 单 后 5 天 交 单 改 为 “15”。

SIGNATURES

二、根据所给信用证回答问题

FROM: INDUSTRIAL BANK OF JAPAN, LIMITED, TOKYO TO: BANK OF CHINA, SHANGHAI SQUENCE OF TOTAL: 27: 1/1

FORM OF DOC. CREDIT: 40A: IRREVOCABLE DOCU. DATE OF ISSUE: 31C: 051015

DATE N PLACE OF EXP.: 31D: 051215 IN THE COUNTRY OF BENEFICIARY APPLICANT: 50: ABC COMPANY, 1-3 MACHI KU STREET, OSAKA, JAPAN

BENEFICIARY: 59: SHANGHAI DA SHENG CO., LTD. UNIT C 2/F JINGMAO TOWER, SHANGHAI ,CHINA.

CURRENCY CODE, AMOUNT:32B: USD21240.00

AVAILABLE WITH /.BY ... 41D: BANK OF CHINA BY NEGOTIATION DRAFTS AT...: 42C: SIGHT FOR 100PCT INVOICE VALUE

DRAWEE: 42D: THE INDUSTRIAL BANK OF JAPAN,HEAD OFFICE PARTIAL SHIPMENT: 43P: ALLOWED TRANSSHIPMENT: 43T: NOT ALLOWED LOAD/DISPATCH/TAKING :44A: SHANGHAI TRANSPORTATION TO...: 44B: OSAKA/TOKYO LATEST DATE OF SHIPMET: 44C: 051130

DESCRIP GOODS/SERVICE: 45A: 4,000 PCS “DIAMOND” BRAND CLOCK ART NO. 791 AT

USD5.31 PER PIECE CIF OSAKA/TOKYO PACKED IN NEW CARTONS

DOCUMENTS REQUIRED: 46A:

IN 3 FOLD UNLESS OTHERWISE STIPULATED: 1. SIGNED COMMERCIAL INVOICE. 2. SIGNED PACKING LIST.

3. CERTIFICATE OF CHINESE ORIGIN.

4. BENEFICIARY’S CERTIFICATE STATING THAT ONE SET OF ORIGINAL SHIPPING DOCUMENTS INCLUDING ORIGINAL “FORM A” HAS BEEN SENT DIRECTLY TO THE APPLICANT.

5. *COPY OF TELEX FROM APPLICANT TO SUPPLIERS APPROVING THE SHIPPING SAMPLE.