根据合同内容审核信用证，指出不符之处并提出修改意见 经审核该信用证需要修改的内容如下：

根据下述合同内容审核信用证，并指出不符之处

根据合同内容审核信用证，指出不符之处并提出修改意见

Packing: 1PC/POLYBAG, 500PCS/CTN Shipping Mark: L. P.

Time of Shipment: DURING JAN. 2009 BY SEA BARCELONA

NOS. 1-26

Loading Port and Destination: FROM QINGDAO TO BARCELONA

Partial Shipment and Transshipment: ALLOWED

Insurance: TO BE EFFECTED BY THE BUYER

Terms of Payment: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENT AND TO REMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE 15th DAY AFTER THE FORESAID TIME OF SHIPMENT

ISSUE OF DOCUMENTARY CREDIT

27 :SEQUENCE OF TOTAL: 1/1

40A: FORM. OF DOC. CREDIT : IRREVOCABLE

20: DOC. CREDIT NUMBER: 103CD137273

31C: DATE OF ISSUE: 081215

40E: APPLICABLE RULES :UCP LATEST VERSION

31D: DATE AND PLACE OF EXPIRY: DATE 090202 PLACE IN SPAIN

51D: APPLICANT BANK: BANCO SANTANDER, S. A. 28660 BOADILLA DEL BARCELONA, SPAIN

50: APPLICANT:LINSA PUBLICIDAD, S. A. VALENCIA, 195 BAJOS. 08011. BARCELONA, SPAIN

59: BENEFICIARY: SHANDONG YIHAN IMP. &EXP. CO. , LTD. No. 51 JINSHUI ROAD, QINGDAO, CHINA

32B: AMOUNT:CURRENCY EUR AMOUNT 19250.00

41A: AVAILABLE WITH...BY ANY BANK IN CHINA BY NEGOTIATION

42C: DRAFTS AT... 30 DAYS AFTER SIGHT

42A: DRAWEE: LINSA PUBLICIDAD, S. A.

43P: PARTIAL SHIPMTS: NOT ALLOWED

43T: TRANSSHIPMENT: NOT ALLOWED

44E: PORT OF LOADING: ANY CHINESE PORT

44F: PORT OF DISCHARGE: VALENCIA, SPAIN

44C: LATEST DATE OF SHIPMENT: 090115

45A: DESCRIPTION OF GOODS

GOODS AS PER S/C No. YH08036 DATED ON DEC. 1, 2008

CARDHOLDER DYED COW LEATHER

BLACK COLOUR/8000PCS AT USD1.45/PC FOB QINGDAO

BROWN COLOUR/5000PCS AT USD1.50/PC FOB QINGDAO

PACKING: 200PCS/CTN

46A: DOCUMENTS REQUIRED

1. SIGNED COMMERCIAL INVOICE IN 3 COPIES

2. CERTIFICATE OF ORIGIN GSP FORM. A ISSUED BY OFFICIAL AUTHORITIES

3. PACKING LIST IN 3 COPIES

4.FULL SET CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER MARKED FREIGHT PREPAID AND NOTIFY APPLICANT

5.INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 110% INVOICE VALUE COVERING ALL RISKS AND WAR RISK AS PER CIC

47A: ADDITIONAL CONDITIONS

BILL OF LADING ONLY ACCEPTABLE IF ISSUED BY ONE OF THE FOLLOWING SHIPPING COMPANIES: KUEHNE-NAGEL (BLUE ANCHOR LINE) VILTRANS (CHINA) INT'L FORWARDING LTD. OR VILTRANS SHIPPING (HK) CO., LTD.

71B: CHARGES: ALL CHARGES ARE TO BE BORN BY BENEFICIARY

48: PERIOD FOR PRESENTATION: WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THIS CREDIT

49: CONFIRMATION INSTRUCTION: WITHOUT

经审核该信用证需要修改的内容如下：

A 信用证是独立于买卖合同之外的契约

B 信用证的受益人有权根据合同审核信用证

C 银行只受信用证的约束而与买卖合同无关

D 信用证与合同不符时，受益人无权要求修改

A.运输单据及贸易项下相关单据的表面是否真实、合法、有效。审核贸易单据的一致性关联性，分析单据的日期、金额、货物等关键信息之间是否矛盾

B.信用证或合同/订单与相关单据是否相符。单证不符但申请人书面同意接受不符点的，国际业务部门应通知业务受理部门，对不符点中可能影响农商银行融资安全的情况进行调查、核实

C.客户已提货的情况下，通过海关报关单核查系统核实进口报关单的真实性

D.客户进口贸易的单据要求及单据交递方式是否合理，是否与以往历史单据流相吻合，单据是否符合相关行业惯例

补充资料：货物数量7200件(600打)装740箱，GROSS WEIGHT：3700KGS，NET WEIGHT：2960KGS. MEASUREMENT：22.2CBM. 于12月10日备妥，装12月15日NEW RIVER船V.001航次出运，贸易方式为一般贸易，装箱方式为自送，杂费支付方式为预付，出口商托运联系人是章立，12月10日制作发票(号码为CBA001)。

1．装箱单

缮制错误的地方有：

A.单单不符

B.货与合同不符

C.信用证与合同不符

D.开证人审核结果

B.要组织专业人员认真踏勘现场，详细掌握水文地质、地形地貌情况，在此基础上，认真核对图纸，仔细比对设计图纸和现场情况，比对清单报价和实际成本测算情况，遵循便于施工、确保质量安全、效益最大化的原则，及时指出施工图与现场情况的不符之处，提出科学合理的施工图优化方案

C.在项目中标后开工前，各层级要认真做好设计交底、图纸核对和施工图优化工作

D.要指定专人，专职与相关方面的沟通工作，经营投标人员要密切配合，确保优化施工图的意图得到落实。

A.单单不符

B.货与合同不符

C.信用证和合同不符

D.单证不符

E.开证人审核结果不符