阅读下面的信用证并回答问题
Documentary Credit
FROM: BANK OF SINGAPORE.SINGAPORE
TO: BANK OF CHINA QINGDAO SEQUENCE OF TOTAL: 27: 1/1
FORM OF DOC.CREDIT: 40A: IRREVOCABLE
DOCU CREDIT NO.: 20: 136107 DATE OF ISSUE: 31C: 050427
DATE & PLACE OF EXP: 31D: 050610 IN BENEFICIARY'S COUNTRY
APPLICANT: 50: ABC COMPANY. SINGORPORE
BENEFICIARY: 59: CHINA EXPORT BASES DEVELOPMENT CORPORATION
QINGDAO SHANDONG. CHINA
CURRENCY CODE,AMOUNT:32: USD242 250.00
AVAILABLE WITH„BY„ THE ADVISING BANK BY NEGOTIATION
DRAFTS AT„ 42C: SIGHT
DRAWEE: 42D: BANK OF SINGAPORE. NEW YORK
PARTIAL SHIPMENT: 43P: NOT ALLOWED TRANSSHIPMENT: 43T: NOT ALLOWED LOAD/DISPATCH/TAKING: 44A: QINGDAO.CHINA TRANSPORTATION TO„ 44B: SINGAPORE LATEST SHIPMET DATE: 44C: 050531 DESCRIP GOODS/SERVICE:45A:
30MT FROZEN PORK LOIN PACKED IN 25KG/CTN. PRICE AT USD50 PER MT; 30MT FROZEN PORK RIB. PACKED IN 25KG/CTN. PRICE AT USD30 PER MT; 30MT FROZEN PORK LEG , PACKED IN 25KG/CTN. PRICE AT USD60 PER MT CIF SINGAPORE
DOCUMENTS REQUIRED: 46A:
IN 3 FOLD UNLESS OTHERWISE STIPULATED: 1. SIGNED COMMERCIAL INVOICE 2. SIGNED PACKNG LIST
3. CERTIFICATE OF CHINESE ORIGIN
4. * COPY OF TELEX FROM APPLICANT TO SUPPLIERS APPROVING THE SHIPPING
SAMPLE.
5. INSURANCE POLICY OR CERTIFICATE ENDORSED IN BLANK FOR 110 PCT OF CIF VALUE.COVERING WAR RISK AND ALL RISKS. 6. HEALTH CERTIFICATE IN ONE COPY.
7. FULL SET PLUS ONE COPY OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER MARKED “FREIGHT PREPAID” AND NOTIFY APPLICANT. ADDITIONAL CONDITION:47A:
PLEASE CONTACT BENEFICIARY OF THE ISSUANCE OF THE L/C UPON RECEIPT OF THIS SWIFT.
1. *THIS CREDIT WILL BECOME EFFECTIVE PROVIDED THAT YOU RECEIVE AUTHORIZATION FROM OUR BANK IN THE FORM OF LC AMENDMENT.
2. THE NUMBER AND DATE OF THIS CREDIT AND THE NAME OF ISSUING BANK MUST BE QUOTED ON ALL DRAFTS. PLEASE SEND THE DRAFTS TO BANK OF SINGAPORE. NEW YOUK FOR REIMBURSEMENT AND SEND ALL THE OTHER DOCUMENTS TO US. 3. *A FEE OF USD40(OR ITS EQUIVALENT)SHALL BE DEDUCTED FROM THE REIMBURSEMENT CLAIM/FROCEEDS UPON EACH PRESENTATION OF DISCRPANT
DOCUMENTS EVEN IF THE CREDIT INDICATHE THAT ALL BANKING CHARGES ARE FOR ACCOUNT OF APPLICANT AND ACCEPTANCE OF SUCH DOCUMENTS DOES NOT IN ANY WAY ALTER THE TERMS AND CONDITIONS OF THIS CREDIT.
4. DOCUMENTS TO BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF ISSUANCE OF THE SHIPPING DOCUMENTS BUT WITHIN THE VALIDITY OF THE CREDIT. 5. 5PERCENT MORE OR LESS IN AMOUNT AND QUANTITY ACCEPTABLE.
CHARGES: 71B: ALL BANKING CHARGES INCLUDING
REIMBURSEMENT CHARGES OUTSIDE SINGAPORE
ARE FOR ACCOUNT OF BENEFICIARY
CONFIRMATION INSTR:49: WITHOUT
IT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS(1993 REVISION), INTERNATIONAL CHAMBER OF COMMERCE PUBLICATION NO.500.
根据上述信用证内容，回答下列问题： 1. 本信用证的种类为（至少四种）：
2. 该信用证的有效期、交单期、最迟装运期分别为：
3. 该信用证项下，受益人应提交的单据种类及其份数为：
4. 根据《跟单信用证统一惯例》（UCP500）的规定对标有＊符号的部分内容进行分析，并指出这种条款对受益人的影响。
5. 该信用证项下的汇票付款人应是：
6. 该信用证项下的发票的签发人应是：
7. 根据来证要求，提单的收货人（抬头）应作成“To order”，这应解释为凭谁指定？ 8. 如出口方在5月21日装运一批货物，则应在____月_____日前向银行交单。 四、操作题（15分）
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 favour 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 bank 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 honour 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.
SIGNATURES
1. 信用证的类型为：IRREVOCABLE、NEGOTIATION、SIGHT、DOCUMENTARY、UNCONFIRMED L/C。（2分）
2. 该信用证的有效期为2005年6月10日；交单期为2005年6月10日；最迟装运期为：2005年5月31日。（3分）
5. 该信用证项下的汇票付款人应是：BANK OF SINGAPORE，NEW YORK。（1分） 6. 该信用证项下的发票的签发人应是：（1分）
CHINA EXPORT BASES DEVELOPMENT CORPORATION QINGDAO SHANDONG. CHINA
7. 根据来证要求，提单的收货人（抬头）应做成“To order”，这应解释为凭 SHIPPER 指定。（1分）
8. 如出口方在5月21日装运货物，则最迟应在 6 月 5 日前向银行交单。（1分） 信用证主要有以下不符点(每小题1分)
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----------------。
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------单。 6. 检查条款应当删去，因为“Inspection Certificate issued by applicant”是信用证软条款。或者改为“-----------------------------------”
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，应将“prohibited”改为“allowed大写----------------”。 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-----------”。
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