（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
TOP TEXTILES IMP AND EXP CORPORATION
127 Zhongshan Road East One, Shanghai P. R. of China
No. 28CA1006 Date: 20080306
销售确认书
SALES CONFIRMATION
Messrs: THOMSON TEXTILES INC.
3384 VINCENT ST. DOWNS VIEW, ONTARIO M3J, 2J4, CANADA
Article No. Commodity and Specification Quantity Unit Price Amount 77111 DYED JEAN FABRIC, COTTON 70% POLYESTER 30%
112/114CM WIDTH, 40M CUT LENGTH CIF TORONTO
Colour Quantity(M) USD/M USD RED 4,000 1.56 6,240.00 SILVER 4,000 1.32 5,280.00 DK NAVY 4,200 1.62 6,804.00 WINE 2,800 1.62 4,536.00 DK BLUE 4,800 1.44 6,912,00 BLACK 4,200 1.62 6,804.00 TOTAL 24,000M USD36,576.00
10% MORE OR LESS BOTH IN AMOUNT AND QUANTITY ALLOWED
PACKING: FULL WIDTH ROLLER ON TUBES OF 1.5 INCHES IN DIAMETER IN CARTONS SHIPMENT: ON OR BEFORE APR. 30 2008
DELIVERY: FROM SHANGHAI TO TORONTO PARTIAL SHIPMENT AND TRANS-
SHIPMENT ALLOWED.
INSURANCE: TO BE EFFECTED BY THE SELLER COVERING ICC(A) DATED 01/01/1982 FOR 110%
OF THE INVOICE VALUE W/W CLAUSE INCLUDED
PAYMENT: BY 100 PCT IRREVOCABLE L/C AVAILABLE BY DRAFT AT SIGHT TO BE
OPENED IN SELLERS FAVOUR 30 DAYS BEFORE THE DATE OF THE SHIPMENT AND TO REMAIN VALID IN CHINA FOR NEGOTIATION UNTIL THE 15 DAYS AFTER THE DATE OF SHIPMENT
Buyer Signature Seller Signature
CharlesBrown 李 明
进口国开来的信用证如下：
ZCZC AHS302 CPUA520 S9203261058120RN025414394
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P3 SHSOCICRA
TO 10306 26BKCHCNBJASH102514 FM 15005 25CIBCCATTFXXX05905 CIBBCCATTFXXX
*CANADIAN IMPERIAL BANK OF COMMERCE *TORONTO MT 701 02
27 SEQUENCE OF TOTAL: 1/1
40A FORM OF DOC.CREDIT: IRREVOCABLE 20 DOC.CREDIT NUMBER: T-017641 31C DATE OF ISSUE: 20080305
31D DATE PLACE OF EXPIRY: 20080505 CANADA
50 APPLICANT: THOMSON TEXTILES INC.
3384 VINCENT ST
DOWNS VIEW, ONTARIO M3J.2J4 CANADA
59 BENEFICIARY: TOP TEXTILES IMP AND EXP COMPANY 127 ZHONGSHAN ROAD EAST ONE
SHANGHAI P. R. OF CHINA
32B AMOUNT CURRENCY: USD43,891,20 39A POS/NEG TOL(%): 10/10
41D AVAILABLE WITH/BY: AVAILABLE WITH ANY BANK IN CHINA
BY NEGOTIATION
42C DRAFTS AT: 30 DAYS AFTER SIGHT
42D DRAWEE: CIBE, TORONTO TRADE FINANCE CENTRE TORONTO 43P PARTIAL SHIPMENTS: ALLOWED 43T TRANSSHIPMENT: ALLOWED 44E PORT OF LOADING: SHANGHAI 44F PORT OF DISCHARGE: TORONTO 44C LATEST DATE OF SHIP: 20080510
45A SHIPMENT OF GOODS: DYED JEAN FABRIC, AS PER S/CNO.82CA1006
CIF TORONTO
46A DOCUMENTS REQUIRED:
+ COMMERCIAL INVOICE IN QUADRUPLICATE + CERTIFICATE OF ORIGIN FOR TEXTILES
+ FULL SET CLEAN ON BOARD BILLS OF LADING MADE OUT TO SHIPPERS ORDER BLANK ENDORSED MARKED FREIGHT PREPAID NOTIFY APPLICANT + INSURANCE POLICY OR CERTIFICATE ISSUED BY PEOPLES INSURANCE COMPANY OF CHINA INCORPORATING THEIR OCEAN MARINE CARGO CLAUSES ALL RISKS AND WAR RISKS FOR 110 PERCENT OF CIF INVOICE VALUE WITH CLAIMS PAYABLE IN CANADA + DETAILED PACKING LIST IN TRIPLICATE 47A: ADDITIONAL CONDITIONS:
THE NUMBER AND THE DATE OF THIS CREDIT AND THE NAME OF OUR BANK MUST BE QUOTED ON ALL DRAFTS REQUIRED
AN ADDITIONAL FEE OF USD 80.00 OR EQUIVALENT WILL BE DEDUCTED FROM
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THE PROCEEDS PAID UNDER ANY DRAWING WHERE DOCUMENTS PRESENTED ARE FOUND NOT TO BE IN STRICT CONFORMITY WITH THE TERMS OF THIS CREDIT
71B: DETAILS OF CHARGES:
ALL BANKING CHARGES OUTSIDE CANADA ARE FOR THE BENEFICIARY’S ACCOUNT AND MUST BE CLAIMED AT THE TIME OF ADVISING 48: PRESENTATION PERIOD:
WITHIN 5 DAYS AFTER THE DATE OF ISSUANCE OF THE SHIPPING DOCUMENTS BUT WITHIN THE VALIDITY OF THE CREDIT 49: CONFIRMATION: WITHOUT 78: INSTRUCTIONS:
UPON OUR RECEIPT OF DOCUMENTS IN ORDER WE WILL REMIT IN ACCORD -ANCE WITH NEGOTIATING BANK’S INSTRUCTIONS AT MATURITY MAC/OBTDE84E DLM SAM
经审核，信用证中的错误有十处：
(1) 31C信用证开证日期错，实际开证日期应该晚于合同的订立日期；
(2) 31D信用证到期日期与到期地点错，根据合同，应该是20080515 CHINA； (3) 59受益人名称错，应该是TOP TEXTILES IMP AND EXP CORPORATION； (4) 32B信用证的金额错，根据合同应该是36,576.00； (5) 42C汇票期限错，应该是AT SIGHT； (6) 44C最迟装运期限错，应该是20080430； (7) 45A货物描述中的合同号码错，应该是：28CA1006； (8) 46A保险单中的保险险别错，根据合同应该是ICC(A)条款；
(9) 47A根据合同，数量应该有10%之内的增加，而特别条款中没有显示； (10)48交单期错，根据合同，应该是15天。
10．买卖双方签署的合同
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