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1、(四)审证题9.买卖双方签订的合同如下：托普纺织品进出口公司TOPTEXTI1.ESIMPANDEXPCORPORATION127ZhongshanRoadEastOne,ShanghaiP.R.ofChinaNo.28C1006Date:销售确认书SA1.ESCONFIRMATIONMessrs:THOMSONTEXTI1.ESINC.3384VINCENTST.DOWNSVIEW,ONTARIOM3J,2J4,CANADAArtic1.eNo.CommodityandSpecificationQuantityUnitPriceAmount77111DYEDJEANFABRIC,COTTON
2、70%PO1.YESTER30%112114CMWIDTH,40MCUT1.ENGTHCIFTORONTOCo1.ourQuantity(M)USD/MUSDRED4,0001.566,240.00SI1.VER4,0001.325,280.00DKNVY4,2001.626,804.OOWINE2,8001.624,536.OODKB1.UE4,8001.446,912,00B1.AGK-MOOk-26,804.00TOTA1.24,OOOMUSD36,576.OO10%MOREOR1.ESSBOTHINAMOUNTANDQUANTITYA1.1.OWEDPACKING:FU1.1.WIDT
3、HRO1.1.ERONTUBESOF1.5INCHESINDIAMETERINCARTONSSHIPMENT:ONORBEFOREAPR.302019DE1.IVERY:FROMSHANGHAITOTORONTOPARTIA1.SHIPMENTANDTRANSSHIPMENTA1.1.OWED.INSURANCE:TOBEEFFECTEDBYTHESE1.1.ERCOVERINGICC（八）DATED01/01/1982FOR110%OFTHEINVOICEVA1.UEW/WC1.AUSEINC1.UDEDPAYMENT:BY100PCTIRREVOCAB1.E1./CAVAI1.AB1.EB
4、YDRAFTATSIGHTTOBEOPENEDINSE1.1.ERSFAVOUR30DAYSBEFORETHEDATEOFTHESHIPMENTANDTOREMAINVA1.IDINCHINAFORNEGOTIATIONUNTI1.THE15DAYSAFTERTHEDATEOFSHIPMENTBuyerSignatureSe1.1.erSignatureChar1.esBrown李明进口国开来的信用证如下：ZCZCHS302CP1.520S92RN025414394P3ShsocicraTO1030626BKCHeNBjASHIO2514FM1500525CIBCCATTFXXX05905Ci
5、bbccattfxxx*CNDINIMPERIA1.BANKOFCOMMERCE*TORONTOMT701()227SEQUENCEOFTOTA1.:1/140FORMOFDOC.CREDIT:IRREVOCAB1.E20DOC.CREDITNUMBER:T-01764131CDATEOFISSUE:20190305311)DATEPI.ACEOFEXPIRY:20190505CANADA50APP1.ICANT:THOMSONTEXTI1.ESINC.3384VINCENTSTDOWNSVIEW,ONTARIOM3J.2J4CANADA59BENEFICIARY:TOPTEXTI1.ESIM
6、PANDEXPCOMPANY127ZhongshanroadeastoneSHANGHAIP.R.OFCHINA32BAMOUNTCURRENCY:US1.M3,89，2039POS/NEGTO1.(%):10/1041DAVAI1.AB1.EWITH/BY:AVAI1.AB1.EWITHANYBANKINCHINABYNEGOTIATION42CDRAFTSAT:30DAYSAFTERSIGHT42DDRAWEE:CIBE,TORONTOTRADEFINANCECENTRETORONTO43PPARTIA1.SHIPMENTS:A1.1.OWED43TTRANSSHIPMENT:A1.1.O
7、WED44EPORTOF1.OADING:SHANGHAI44FPORTOFDISCHARGE:TORONTO44CI.ATESTDATEOESHIP:2019051045SHIPMENTOFGOODS:DYEDJEANFABRIC,SPERSCNO.82CA1006CIFTORONTO46DOCUMENTSREQUIRED:+COMMHRC1AI.INVOICEINQUADRUP1.ICATE+CERTIFICATEOFORIGINFORTEXTI1.ES+FU1.1.SETC1.EANONBOARDBI1.1.SOF1.ADINGMADEOUTTOSHIPPERSORDERB1.ANKEN
8、DORSEDMARKEDFREIGHTPREPAIDNOTIFYAPP1.ICANT+INSURANCEPO1.ICYORCERTIFICATEISSUEDBYPEOP1.ESINSURANCECOMPANYOFCHINAINCORPORATINGTHEIROCEANMARINECARGOC1.AUSESA1.1.RISKSANDWARRISKSFORHOPERCENTOFCIFINVOICEVA1.UEWITHC1.AIMSPAYAB1.EINCANADA+DETAI1.EDPACKING1.ISTINTRIP1.ICATE47:ADDITIONA1.CONDITIONS:THENUMBER
9、ANDTHEDATEOFTHISCREDITANDTHENAMEOFOURBANKMUSTBEQUOTEDONA1.1.DRAFTSREQUIREDANADDITIONA1.FEEOFUSD80.OOOREQUIVA1.ENTWI1.1.BEDEDUCTEDFROMTHEPROCEEDSPAIDUNDERANYDRAWINGWHEREDOCUMENTSPRESENTEDAREFOUNDNOTTOBEINSTRICTCONFORMITYWITHTHETERMSOFTHISCREDIT71B:DETAI1.SOFCHARGES:A1.1.BANKINGCHARGESOUTSIDECANADAARE
10、FORTHEBENEEIC1RY,SACCOUNTANDMUSTBEC1.AIMEDATTHETIMEOFADVISING48: PRESENTATIONPERIOD:WITHIN5DAYSAFTERTHEDATEOFISSUANCEOFTHESHIPPINGDOCUMENTSBUTWITHINTHEVA1.IDITYOFTHECREDIT49: CONFIRMATION:WITHOUT78:INSTRUCTIONS:UPONOURRECEIPTOFDOCUMhNTSINORDERWEWI1.1.REMITINACCORD-ANCEWITHNEGOTIATINGBANK,SINSTRUCTIO
11、NSATMATURITYM.AC/0BTDE84ED1.MSAM经审核，信用证中的错误有十处：(1) 3IC信用证开证R期错，病开证R期应当晚于合同的订立白朗：(2) 3ID信用证到期日期及到期地点错，依据合同，应当是20190515CHINA：59受益天不称错，应当是TOPTEXTI1.ESIMPAMEXPCORPORATION；应当是ATS1.丽32B信用证的金额错,依据合同应当是36,576.00；42C花冢期瓜褶:应当是肝SId打：(6)44C版啰装库即肥的座互星；眼皿图I豳幽喷依据介同应当是ICC（八）条款:(8)46A45A虎物痛速市将苕同耳福错；应当是：28CA1.oO6：(P)
12、I7A依据合同，数量成当仃101.之内的增加，血特殊条款中(10)48交单期错，依据合同，应当是15天。10.买卖双方签署的合同浙江永康剑鼓手工具进出口有限公司ZHEJIANGYKGGHANDTOO1.I/ECO.,1.TD.296HUAYANGROAD,YONGKANGCI11ZHEJIANG,CHINA销售确认书SA1.ESCONFIRMATIONTo:S,YIDTOO1.ENTERPRISESS/CNo.:YKGG080609753TRRGONRODDate：-O9-JUNE_2OWY(NGKANG,DURBANSOUTHAFRICAP1.ace:CH1.NAontermsandcond
13、itionsasspecifiedbe1.ow:DescriptionofGoodsandPackingQuantityUnitPriceTota1.AmountHANDT(X)1.SIOPCSCOMBINATIONSPANNER1200SETSUSD1.1.00CIFC5DURBANUSD13200.00DearSirs:Weherebyconfirmhayingso1.dtoyouthefo1.1.owinggoods12PCSDOUB1.EOFFSETRINGSPANNERPACKING:INONECARTONEACH,TOTA1.IN1*20FC1.1OOOSETSUSD12.50US
14、D12500.OO2200SETS1.ESf5%C0MM.USD25700.OOUSD1285.0O)F2()SETSCIFISI)Z4413.OOTota1.JSAYU.5.DU1.1.AKbIWENIYHUUK111XSANDFoURAmountinHUNDREDNDwords:FIFTEENON1.Y.Portof1.oading:NINGBO/SHANGHAIPortofAiCCharoa：DURBAN,SOUTHAFRICATimeofShipment:ONORBEFORE16JU1.Y2019Partia1.:NOTA1.1.OWEDTransshipment:A1.1.OWEDI
15、nsurancTOBEEFFECTEDBYTHESE1.1.ERFORHOPCTOFTHEeINVOICEVA1.UECOVERINGA1.1.RISKSANDWARRISKASPERICC（八）DATED01/01/1982TermsofBYCONFIRMEDANDIRREVOCAB1.E1.ETTEROFCREDITPayment:INFAVOUROFTHESE1.1.ERTOBEAVAI1.AB1.EBYSIGHTDRAFTSANDTOBEOPENEDANDREACHCHINAONORBEFORE13JUN.2019REMAININGVA1.IDFORNEGOTIATIONINCHINAUNTI1.THE
