1.银行审核受益人提交的单据时，根据信用证要求和单据内容，判断哪些单据可接受，哪些不能接受，说明理由。
Twobagstorn不接受
Shippedinapparentgoodorder
接受
andcondition
CleanBillofLading
PackagingcontaminatedOnecaseshortshippedPackagingsoiledbycontentsInsufficientpackaging
CIFNewYorkCIFNewYork
FreightprepaidFreightpaid
不接受不接受（短装）不接受不接受接受接受
不可以接受（标有“运费已付”的提单与FOB术语的内容不符）不接受（一定要求卖方支付）接受
不接受（orderofStandardCharteredBankLtd）
FOBNewYorkFreightprepaid
CIFNewYork
ShipmentfromanyportofChina,toNewYorkmadeouttoorderofIssuingBank
issuingbank:StandardCharteredBankLtd.Transshipment:notallowed
InsurancePolicyInsuranceCertificateInsuranceCertificate
Freighttocollect
ShipmentfromGuangzhou,toNewYork
Consignedto:orderofIssuingBank
Shippedonboardfrom:Guangzhou
不接受
to:NewYork
bytransshipmentat:HongKongInsuranceCertificateInsurancePolicyCoverNote
不接受接受不接受
InsuranceCertificatefor110%ofInvoicevalue,保
Amountinsured:USD22,000.00接受
Invoicevalueamount险USD20,000.00单InsuranceCertificatefor据110%ofInvoicevalue,
接受PremiumRate:AsArranged
InvoicevalueamountUSD20,000.00
ShipmentnotlaterthanJuly20,1998
备运提单装船批注日期为：“July18,接受提单，但是1998”，保险单日期为：“July19,保险单不能接
1998”受
CoveringUsualRisks
接受，信用证中笼统表述，其他单据可以详细表述，最好在保
CoveringAllRisksandWarRisks
单上抄上
UsualRisks，然后再列名具体险种。
2.通知行BankofChina根据信用证和受益人提交的全套单据，审核单据中存在的不符点并提出处理建议。（1）商业发票不符合点：
①信用证：JIANGSUNATIVEPRODUCEIMF.ANDEXP(GROUP)CORP.36GONGYUANROAD，NANJING
发票中JIANGSUNATIVEPRODUCEIMPORT&EXPORT(GROUP)CORP.38GONGYUANROAD,NANJING,CHINA
②商业发票INVOICENO.SU252022-J与唛头SU252022-I不一致
③信用证：MOISTUREMAX67.0PCT，商业发票：MOISTURE:66.08%MAX④信用证DECENOICACIDMIN2.1PCT，商业发票：DECENOICACID2.1516%MIN
⑤发票毛价值应该为JP¥3,157000.00,而不是JP¥31,570,000，否则与信用证不符（2）汇票
①信用证DRAFTAT90DAYSDATE，汇票At90DAYSsight
②信用证APPLICANT'SREFNO.MCC1-94-0120WHICHMUSTBEGIVENONALLOTHERDOCUMENTS，汇票中无显示
③汇票上方应该显示的是汇票号码而不是发票号码No.SU252022-J
④收款人一般是Beneficiaryororder,在自由议付时选择BANKOFCHINA为议付行
再背书转让。
（3）空运单据
①信用证latestdateofshipment:950331，空运单：FLIGHTDATEJL79201/04/1995②信用证要求CIFNARITA,空运单唛头部分在NARITA之前应该显示这个价格术语③信用证APPLICANT'SREFNO.MCC1-94-0120WHICHMUSTBEGIVENONALLOTHERDOCUMENTS，空运单中无显示（4）保险单
①保险金额应该是发票毛值的110％，发票毛值为JP¥3,157,000.00，保险金额为JP¥3,472,700.00,大写因此也错误
②信用证要求ENDORSEDINBLANK，背面需要空白背书③是否交了全套三份保险单据
④信用证APPLICANT'SREFNO.MCC1-94-0120WHICHMUSTBEGIVENONALLOTHERDOCUMENTS，保险单中无显示（5）包装单①检查是否3份
②信用证：JIANGSUNATIVEPRODUCEIMF.ANDEXP(GROUP)CORP.36GONGYUANROAD，NANJING
包装单中JIANGSUNATIVEPRODUCEIMPORT&EXPORT(GROUP)CORP.38GONGYUANROAD,NANJING,CHINA
③信用证：MOISTUREMAX67.0PCT，包装单：MOISTURE:66.08%MAX
④信用证DECENOICACIDMIN2.1PCT，包装单：DECENOICACID2.1516%MIN
⑤唛头应该包括价格术语CIF
⑥信用证APPLICANT'SREFNO.MCC1-94-0120WHICHMUSTBEGIVENONALLOTHERDOCUMENTS，包装单中无显示（6）原产地证明书
①信用证APPLICANT'SREFNO.MCC1-94-0120WHICHMUSTBEGIVENONALLOTHERDOCUMENTS，原产地证明书中无显示。
②信用证中要求“ORIGINALGSPFORMA,CERTIFICATEOFNOANTIBIOTICS”，但是ORIGINAL内容并无此项显示（7）检验证书
①信用证APPLICANT'SREFNO.MCC1-94-0120WHICHMUSTBEGIVENONALLOTHERDOCUMENTS，检验证书中无显示。②唛头应该包括价格术语CIF
③信用证：MOISTUREMAX67.0PCT，检验证书：MOISTURE:66.08%MAX④信用证DECENOICACIDMIN2.1PCT，检验证书：DECENOICACID2.1516%MIN
⑤信用证：JIANGSUNATIVEPRODUCEIMF.ANDEXP(GROUP)CORP.36GONGYUANROAD，NANJING
检验证书中JIANGSUNATIVEPRODUCEIMPORT&EXPORT(GROUP)CORP.38GONGYUANROAD,NANJING,CHINA
:To:145014BKCHCNBJA94099065:FM:155014MTRBJPJTAXXX0694
MTRBJPJTXXX
+MITSUITRUSTANDBANKINGCO.+LTDTHE+TOKYO
:MT:70001
:40Aformofdocumentarycredit:IRREVOCABLE
:20documentarycreditnumber:100934028D-01001:31Cdateofissue:950314
:31Ddateandplaceofexpiry:950415P.R.OFCHINA:50applicant:SUMITOMOCORPORATION,
2-2HITOTSUBASHI,CHIYODA-KUTOKYO
:59beneficiary:JIANGSUNATIVEPRODUCEIMF.ANDEXP(GROUP)CORP.
36GONGYUANROAD，NANJINGTHEPEOPLESREPUBLICOFCHINA:32Bamount:CURRENCYJP¥3,078,075.00
:41-availablewith/by:ANYBANKBYNEGOTIATION:42Cdraftsat:DRAFTAT90DAYSDATE
:42-drawee:THEMITSUITRUSTANDBANKINGCO.LTD.
HEADOFFICE,TOKYO
:43ppartialshipments:PROHIBITED:43Ttransshipment:PROHIBITED
:44Aloadingincharge:CHINESEAIRPORT:44Bfortransportationto:NARITA,AIRPORT:44Clatestdateofshipment:950331:45Ashipmentofgoods:
700KGSNETOFCHINESEROYALJELLY(PRODUCTSBYLAOSHANFACTORY)INREFRIGERATEDCONTAINERATJP¥4,510.00PERKGNET.LESSDISC.2.5%CIFNARITAAIRPORT
:46Adocumentsrequired:
+SIGNEDCOMMERCIALINVOICEINQUINTUPLICATE(5)INDICATINGAPPLICANT'SREFNO.MCC1
-94-0120WHICHMUSTBEGIVENONALLOTHERDOCUMENTS+PACKINGLISTINDUPLICATE
+FULLSETOFCLEANAIRWAYBILLCONSIGNEDTOSUMITOMOCORPORATIONTOKYOANDMARKEDFREIGHTPREPAIDANDSHOWINGSAMENAMESASNOTIFYPARTYASCONSIGNEEANDINDICATINGACTUALFLIGHTDATE
+FULLSETOFINSURANCEPOLICIESORCERTIFICATES
ENDORSEDINBLANK,FOR110PCTINVOICEVALUECOVERING
THEINSTITUTECARGOCLAUSES(ALLRISKS),ANDTHE
INSTITUTEWARCLAUSESANDTHEINSTITUTESTRIKESRIOTSANDCIVILCOMMOTIONSCLAUSEANDI.O.P
CLAIMSAREPAYABLEINJAPANINCURRENCYOFDRAFTSINSURANCETOBEEFFECTEDBYSHIPPER
+ORIGINALGSPFORMA,CERTIFICATEOFNOANTIBIOTICSANDCOPIESOFCERTIFICATEOFQUALITYALSOREQUIRED
:47Aadditionalcond.:
1)SHIPPINGMARKSSHOULDINCLUDESUMITINTRIANGLE.2)TRANSPORTDOCUMENTSWHICHBEARREFERENCEBYSTAMP
OFOTHERWISETOCOSTSADDITIONALTOTHEFREIGHTARENOTACCEPTABLE.3)ORIGINALCERTIFICATEOFQUALITYCERTIFYINGPRODUCTS
BYLAOSHANFACTORY,MOISTUREMAX67.0PCTAND
DECENOICACIDMIN2.1PCTISSUEDBYC.C.I.B.SHOULDBEATTACHEDTOTHECARGOANDABENEFICIARIES'CERTIFICATEREQUIRED.4)DRAFT(S)TOENFACESAMEDATEASAIRWAYBILLANDWILL
BEPAYABLEATAFIXEDDATE.
:71Bdetailsofcharges:ALLBANKINGCHARGESAREFORACCOUNTOFAPPLICANT:48presentationperiod:
DRAFTS/DOCUMENTSMUSTBEPRESENTED
WITHIN15DAYSAFTERDATEOFISSUANCEOFTRANSPORTDOCUMENTS,BUTWITHINTHEVALIDITYOFCREDIT
:49confirmationinstruction:WITHOUT
:53-reimbursementbank:THEMITSUITRUSTANDBANKINGCO.,LTD.,HEADOFFICE,TOKYO:78instructions:
THENEGOTIATINGBANKMUSTFORWARDTOUS(INTLOPERATIONSADMINISTRATIONDIV.1-1NIHONBASHIMUROMACHI2-CHOME.
CHUO-KUTOKYO)ALLDOCUMENTSINONEREGISTEREDAIRMAILANDTOTHEDRAWEEBANKTHEDRAFTSTOGETHERWITHCOMPLICANCECERTIFICATE.
ALLDRAFTSDRAWNHEREUNDERMUSTINDICATENUMBER,DATEANDNAMEOFISSUINGBANKOFTHISCREDIT.
-MAC/A1EB3306
QUINTUPLICAT
INVOICE
江苏省土产进出口集团股份有限公司
JIANGSUNATIVEPRODUCEIMPORT&EXPORT(GROUP)CORP.
38GONGYUANROAD,NANJING,CHINA
TOMESSRS.
SUMITOMOCORPORATION2-2HITOTSUBASHI,
CHIYODA-KU,TOKYO,JAPANINVOICENO.SU252022-JS/CNO.95JN1010J
L/CNO.100934028D-01001
MARKS&NUMBERSSUMITINTRIANGLESU252022-I（应该为J）
NO.1-70UNIT
PACKAGES
QUANTITY
DATE:MARCH20，1995
FROMNANJINGAIRPORTTONARITAAIRPORTNARITAARTNO.QLTYNO.DESCRIPTIONPRICE
AMOUNT
CIFNARITAAIRPORT
CHINESEROYALJELLY70CTNS700KGS@JP4510-KGNETDECENOICACID2.1516%MINJP¥31,570,000.00MOISTURE:66.08%MAXLESS2.5%DISC.JP78,925.00TOTAL:
PACKAGES:70CTNS
QUANTITY:700KGSNET
PRODUCTSBYLAOSHANFACTORY
PACKING:IN1KG/PLASTICBOTTLE10KGS/CTNTHEAPPLICANT'SREFNO.MCCI-94-0120
江苏省土产进出口集团股份有限公司JIANGSUNATIVEPRODUCE
IMPORT&EXPORT(GROUP)CORP.
范力
号码
南京10APR，1995
No.SU252022-JNanjing凭不可撤销信用证DrawnunderTHEMITSUITRUSTANDIrrevocableL/CNo100934028D-01001
日期
汇票金额
ExchangeforJP3,078,075.00
见票
日后（本汇票之副本未付）付交
AtsightofthisFIRSTofExchange(SecondofExchangebeingunpaid)
Paytotheorderof金额
thesumofJAPANESEYENTHREEMILLIONSEVENTYEIGHTTHOUSANDAND
此致
ToTHEMITSUITRUSTANDBANKINGCO.LTD.
HEADOFFICE,TOKYO
江苏省土产进出口集团股份有限公司JIANGSUNATIVEPRODUCEIMPORT&EXPORT(GROUP)CORP
范力
AIRPORTOFDEPARTURENANJING
FLIGHTDATE
JL79201/04/1995
AIRPORTOFDESTINATIONMASTERAIR
WAYBILLNUMBER
AIR
WAYBILLNUMBERNo.
0018191
NARITA[1**********]
ROUTINGANDDESTINATION
TO
BYFIRSTCARRIEER
TO
BY
TO
BY
CONSIGNEE'SACCOUNTNUMBERCONSIGNEE'SNAMEANDADDRESS
SUMITOMOCORPORATION,TOKYO2-2HITOTSUBASHI,
CHIYODA-KU,TOKYO,JAPANAlsoNOTIFY
SUMITOMOCORPORATION,2-2HITOTSUBASHI,
CHIYODA-KU,TOKYO,JAPAN
NOTNEGOTIABLEAIRWAYBILLISSUEDBY中国对外贸易运输总公司
(AIRCONSIGNMENTNOT
ChinaNationalForeign
TradeBeijing,China
FIATA
TransportationCorporatio
Memberof
Copies1,2and3ofthisAWaybillareoriginalsand
SHIPPER'SACCOUNTNUMBERADDRESS
SHIPPER'SNAMEAND
havethesamevalidity.describedhereinare
JIANGSUNATIVEPRODUCEI/E(GROUP)CORP
Itisagreedthatthegood
acceptedinapparentgooasnoted)forcarriageSUBJECTTOTHECONDITIONSOFCONTRACTONTHEREVERSEHEREOFTHEDRAWNTOTHENOTICECONCERNING
orderandcondition(exce
SHIPPER'SATTENTIONIS
CARRIERS'LIMITATIONO
LIABILITY.Shippermay
liabilitybydeclaringa
highervalueforcarriage
chargeifrequired.increasesuchlimitationoandpayingasupplement
EXECUTEDON30/03/199
(Date)
ATNANJING
(Place)
SIGNATUREOFISSUING
CARRIERORITSAGENT
CHINANATIONAL
FOREIGNTRADE李宁
TRANSPORTATION
CORPORATION
ASCARRIER
WT/VAL
CURRENCY
JP¥PPDOTHERPPDCOLLPPDDECLAREDVALUECOLLFOR
CARRIAGEDECLAREDAMOUNTOFVALUEINSURANCEFORCUSTOMS
WEIGHT
NO.OFACTUAL
PACKAGESGROSS
RCPWEIGHTKGCOMMODITYITEMNO.CHARGEA-BLE
WEIGHTCHARGERATEINSURANCNATUREANQUANTITYOFGOODSINCL.
DIMENSION
ORVOLUM
70CTNS1050KGS1050KGSTHECARGOSHOULDBE
KEPT-18℃DURINGSHIPMENTJP¥
1,575.000.00
SPECIALHANDLINGINFORMATIONINCLUDINGMARKS,NUMBERANDMETHODOFPACKING.
WEIGHTOTHERCHARGES
CHARGE
JP¥1,575,000.00JP¥23,625.00
VALUATION
CHARGETOTALOTHERCHARGESCHINESEROYALJELMARK:SHIPPINGPREPAIDSUMITINTRIANGLE
SU252022
NARITA
NO.1-70
FREIGHT
PREPAID
WEIGHT
CHARGE
COLLECTOTALPREPAIDJP¥
1,598,625.00
TOTAL
COLLECTTOTALOTHERCHARGESVALUATIONCHARGETRIPLICATE
中国人民保险公司
中国人民保险公司（以下简称本公司）
THISPOLICYONINSURANCEWITNESSESTHATTHEPEOPLES
INSURANCECOMPANYOFCHINA(HEREINAFTERCALLED“THECOMPANY”)根据
ATTHEREQUESTOFJIANGSUNATIVEPRODUCEIMPORT&EXPORT(GROUP)CORP.
（以下简称被保险人）的要求，由被保险人向本公司缴付约
(HEREINAFTERCALLED“THEINSURED”)ANDINCONSIDERATIONOFTHEAGREEDPREMIUMPAIDTOTHECOMPANYBYTHE
定的保险费，按照本保险单承保险别和背面所载条款与下列
INSUREDUNDERTAKESTOINSURETHEUNDERMENTIONEDGOODSINTRANSPORTATIONSUBJECTTOTHECONDITIONOFTHISPOLICY特款承保下述货物运输保险，特立本保险单。
ASPERTHECLAUSESPRINTEDOVERLEAFANDOTHERSPECIALCLAUSES
ATTACHEDHEREON.
保险货物项目
DESCRIPTIONOF
GOODS
CHINESEROYAL
JELLY保险金额AMOUNTINSUREDJP¥3,385,883.00标记MARKS&NOSAsperInvoiceNo.
SU252022-J
总保险金额:
ANDEIGHTY包装及数量QUANTITY70CTNSJAPANESEYENTHREEMILLIONTHREEHUNDRED
TOTALAMOUNTINSURED:
EIGHTYTHREEONLYFIVETHOUSANDEIGHTHUNDREDAND
保费费率
PREMIUMASARRANGED
S.S.BYAIR装载运输工具RATEASARRANGEDPERCONVERYANCE
开行日期自
SLG.ONORABTASPERAWB
AIRPORT至FROMNANJINGAIRPORTTONARITA
承保险别COVERINGTHEINSTITUTECARGOCLAUSE(ALLRISKS)
CONDITIONSANDINSTITUTEWARCLAUSESANDTHEINSTITUTES.R.C.C.CLAUSESI.O.P.
所保货物，如遇出险，本公司凭本保险单及其他有关证件给付赔款。
CLAIMS,IFANY,PAYABLEONSURRENDEROFTHISPOLICYTOGETHERWITHOTHERRELEVANTDOCUMENTS.
所保货物，如发生本保险单项下负责赔偿的损失或事故，
INTHEEVENTOFACCIDENTWHEREBYLOSSORDAMAGEMAYRESULTINACLAIM-UNDERTHEPOLICYIMMEDIATENOTICE
应立即通知本公司下述代理人查勘。
APPLYINGFORSURVEYMUSTBEGIVENTOTHECOMPANYSAGENTASMENTIONEDHEREUNDER.
赔款偿付地点ATNARITA(INJAPAN)中国人民保险公司江苏省分公司
CLAIMPAYABLE
日期南京THEPEOPLESINSURANCECOOF
CHINA
DATE30MARCH,1995NANJINGVVVJIANGSUBRANCH地址：中国南京市石鼓路49号邮政编码：210005TEL:(025)4419969FAX:(025)4400253
ADDRESS:49SHIGUROAD.NANJING,CHINATelex:34159ROADCN涂英DUPLICATE
江苏省土产进出口集团股份有限公司
JIANGSUNATIVEPRODUCEIMPORT&EXPORT(GROUP)CORP.
38GONGYUANROAD,NANJING,CHINA
PACKINGLIST
To:Whomitmay
concern
AsPerInvoice
No.SU252022-JMARKS&NUMBERS
SUMITINTRIANGLE
SU252022-J
NARITA
NO.1-70
DESCRIPTIONPACKAGESQUANTITYGROSSNETSMEASSDATE:MARCH20，1995CHINESEROYALJELLY
DECENOICACID2.1615%MIN
MOISTURE:66.08%MAX
70CTNS700KGS1050KGS
TOTAL:
M3700KGS3.4M3MEASS3.40070CTNS700KGSGRS1050KGSNETS700.00KGS
PRODUCTSBYLAOSHANFACTORY
PACKING:IN1KG/PLASTICBOTTLE10KGS/CTN
江苏省土产进出口集团股份有限公司
JIANGSUNATIVEPRODUCE
IMPORT&EXPORT(GROUP)CORP.
范力