我国某进出口公司与外商签订了一项出口合同，国外开来了有关的信用证，请根据合同审核信用证，指出其不能接受

COMMERCIAL BANK OF VANCOUVER

TO：China National Cereals，Oils & Foodstuffs Corporation，Beijing，China

Date：Oct．5，2004

Advised Through Bank of China，Beijing

Credit Number：BOC04/10/05

DOCUM：ENTARY LETTER OF CREDIT IRREVOCABLE

Dear Sirs：

We open this Letter of credit by order of Hong Kong Food Cornpany，Vancouver for a sum of not exceeding CAN＄120，000(SAY CANADIAN DOLLARS ONE HUNDRED AND TWENTY THOUSAND ONLY)availableby drafts drawn on us at sight accompanied by the following documents：

—Full set of clean on board bill of lading made out to order and blank endorsed，marked“Freight Collect”dated not later than November 30，2004 andnotify accountee．

—Signed commercial invoice in quintuplicate

—Canadian customs invoice in quintuplicate

—Insurance policies(or certificates) in duplicate covering marine and war risks

Evidencing shipment from China Port to Montreal，Canada of the following goods：

50，000 tins of 430 grams of Great Wall Strawberry Jam，at CAN＄2.50 per tin CFRC 3% Vancouver，details as per your s/c No.04/8712．

Partial shipments are allowed，

Transshipment is allowed．

This credit expires on November 30，2004 for negotiation in China．

销售合同条款

卖方：中国粮油食品公司(China National Cereals，Oils & Foodstuffs Corporation)

买方：温哥华香港食品公司(Hong Kong Food Company，Vancouver)

食品名称：长城牌草莓酱(Great Wall Brand Strawberry Jam)

规格：340克听装

数量：50000听

单价：CFR温哥华每听2.50加元，并含佣金3%。

总值：125000加元

装运期：2004年11月自中国港口运往温哥华，允许转船和分批装运。

付款条件：凭不可撤销的即期信用证付款。信用证议付有效期应为最后装运期后第15天在中国到期。

合同号码：04/8712