根据合同审核信用证
　　以下是受益人根据合同规定审核来证的实务操作，先看合同，然后根据合同内容审核信用证中与合同不相符的地方。
　　买卖合同

上海茂林贸易有限公司
SHANGHAI MAOLIN TRADE CO., LTD.
No.97 Maoming Nan Road, Shanghai, P. R. of China
销售合同
SALE CONTRACT
To:
EASTERN TRADING COMPANY								Contract No.:		SH2008X826
81 WORDFORD STREET,								Date:		26 AUG., 2008
LONDON
UNITED KINGDOM
This sales contract is made between the sellers and buyers whereby the seller agree to sell and the buyers agree to
buy the undermentioned goods according to the terms and conditions stipulated below：
Description of Goods						Quantity			Unit Price		Amount
WOOLLEN BLANKETS											CIF LONDON
ART. NO. H666						600PCS			@USD15.50/PC		USD9300.00
ART. NO.HX88						600PCS			@USD16.30/PC		USD9780.00
ART. NO. HE21						720PCS			@USD18.50/PC		USD13320.00
TOTAL:						1920PCS					USD32400.00
5% MORE OR LESS AMOUNT AND QUANTITY ARE ALLOWED.
Total amount in words					SAY U. S. DOLLARS THIRTY TWO THOUSAND FOUR HUNSRED ONLY.
Packing	24Pc in one Ctn, total packed in 80Ctns.
Delivery	Sea freight from Shanghai to London allowing partial shipments and transshipment
Shipping Mark		EASTERN /2008X826/LONDON/NO.1-80
Time of Shipment			On or before 15 Oct., 2008
Terms of Payment			By 100 pct irrevocable letter of credit in favour of the Seller to be available by darfts at
			sight to open and to reach the seller before 05 Sep., 2008 and to remain valid for
			negotiation in China until the 15th days after the foresaid time of the shipment. The
			L/C must mention this contract number. All banking charges outside U.K are for A/C
			of the beneficiary.
Insurance	To be effected by the sellers for 110 pct of the invoice value covering all risks and war risk of
	Institute Cargo Clause (A)
Documents required
1．Signed invoice in triplicate
2．Full set clean on board Bill of Lading made out to order blank endorsed notify the buyer
3．Insurance policy in duplicate
4．Packing list in triplicate
5．Certificate of Origin in duplicate issued by a relevant authority
The Seller							The Buyer
Shanghai Maolin Trade Co., Ltd.							Eastern Trading Company
张三							Whuit Brown
签署							Signature

　　进口国开来的信用证：
　　ISSUING BANK: UNITED GREAT KINGDOM BANK LTD, LONDON
　　CREDIT NUMBER: LOD88095Ｗww.KaＯ8.CC
　　DATE OF ISSUE: 2008.09.01
　　EXPIRYDATE AND PLACE: DATE 2008.10.20 PLACE U.K.
　　APPLICANT:
　　EASTERN TRADING COMPANY
　　81 WORDFORD STREET,
　　LONDON
　　UNITED KINGDOM
　　BENEFICIARY:
　　SHANGHAI MAOLIN TRADE CORP.
　　NO.97 MAOMING NAN ROAD
　　SHANGHAI P. R. OF CHINA
　　AMOUNT: USD32040.00 (SAY U. S. DOLLARS THIRTY TWO THOUSAND AND FORTY ONLY)
　　THE CREDIT IS AVAILABLE WITH ANY BANK BY NEGOTIATION DRAFTS AT 30 DAYS AFTER SIGHT FOR FULL INVOICE VALUE DRAWN ON US
　　PARTIAL SHIPMENT: NOT ALLOWED
　　TRANSHIPMENT: ALLOWED
　　PORT OF LOADING: SHANGHAI
　　PORT OF DISCHARGE: LONDON
　　LATEST SHIPMENT DATE: 2008.10.15
　　DESCRIPTION OF GOODS: WOOLLEN BLANKETS, CIF LONDON
　　ART. NO. H666 600PCS @USD15.50/PC USD9300.00
　　ART. NO.HX88 600PCS @USD16.30/PC USD9780.00
　　ART. NO. HE21 720PCS @USD18.00/PC USD12960.00
　　TOTAL: 1920PCS USD32040.00
　　AS PER CONTRACT NO.SH2008X806
　　DOCUMENTS REQUIRED:
　　*SIGNED COMMERCIAL INVOICE IN TRIPLICATE
　　*PACKING LIST IN TRIPLICATE
　　*FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING MADE OUT TO ORDER MARKED FREIGHT PREPAID NOTIFY APPLICANT
　　*GSP FORM A CERTIFYING THAT THE GOODS ARE OF CHINESE ORIGIN ISSUED BY COMPETENT AUTHORITIES
　　*INSURANCE POLICY / CERTIFICATE COVERING ALL RISKS INCLUDING WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATION AT LONDON FOR AT LEAST 110 PCT OF CIF VALUE AS PER INSTITUTE CARGO CLAUSE (A)
　　*SHIPPING ADVICES MUST BE SENT TO APPLICANT WITHIN IMMEDIATELY AFTER SHIPMENT ADVISING THE INVOICE VALUE, NUMBER OF PACKAGES, GROSS AND NET WEIGHT, VESSEL NAME, BILL OF LADING NO. AND DATE, CONTRACT NO. SHOWING SHIPPING MARK AS：
　　EASTERN
　　2008X826
　　LONDON
　　NO.1-80
　　PRESENTATION PERIOD: 10 DAYS AFTER ISSUANCE DATE OF SHIPPING DOCUMENTS BUT WITHIN THE VALIDITY OF THE CREDIT
　　CONFIRMATION: WITHOUT
　　INSTRUCTIONS: THIS CREDIT IS SUBJECT TO UNIFORM CUSTOMS A PRACTICE FOR DOCUMENTARY CREDIT ICC NO.600.THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US IN TWO CONSECUTIVE LOTS. UPON RECEIPT OF THE DRAFTS AND DOCUMENTS IN ORDER, WE WILL REMIT THE PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK.
　　经审核，信用证存在以下问题：
　　1.合同规定信用证有效期为装运日后15天，即2008年10月30日，而信用证为2008年10月20日;
　　2.根据合同信用证的到期地点不应在英国，而应在中国。
　　3.受益人名称与合同有差异，名称应为“CO.”，而不是“CORP.”。
　　4.信用证金额大小写都有误，应是32400美元，SAY U. S. DOLLARS THIRTY TWO THOUSAND FOUR HUNSRED ONLY。
　　5.根据合同中汇票期限应为即期，而信用证错为见票后30天远期。
　　6.根据合同，可以分批装运，信用证错为不可以分批。
　　7.根据合同，货号HE21的单价是USD18.50/PC，信用证错为USD18.00/PCS。
　　8.货物描述中的总金额应该是USD32400.00，信用证错为USD32040.00。
　　9.货物描述中的合同号错为SH2008X806。
　　10.根据合同，保险险别是一切险和战争险，信用证错为一切险。
　　11.合同上的交单期为提单后15天，而信用证错为10天。
　　12.信用证金额、数量前面都没有5%的增减幅度，而合同中规定金额和数量允许的5%溢短装幅度。