根据信用证审单据答案

(右边的注释是我对答案的解释，没有填写的就是不懂的了。另外一些是问题。)一、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。信 用 证单 据接受/不接受种类内 容about DM576,824.00汇票DM525,000.00接受有要素Drawn on A Import CompanyTo:A Import Company接受有要素Expiry date：20 May, 2002Issue date: 21 May, 2002不接受迟于信用证的有效期Commercial Invoice商业发票无受益人签章接受可以没有签章5000 bags bombazine4950 bags bombazine5000 Metric Ton peanut oil4692 Metric Ton peanut oilAmount: about USD100,000.00USD110,000.00（汇票金额：“USD110,000.00）不接受大于信用证的金额Amount: USD100,000.00USD110,000.00（汇票金额：“USD100,000.00）CIFC5HongKongUSD145,935.00“USD137,638.25（总值栏金额）接受145935*（1-5%）CIF Hong Kong 147,550.00，Freight fee:HKD10,560.00，Insurance fee:HKD140.00CIF Hong Kong HKD 147.550.00 Less F HKD 10,560.00 Less F HKD 140.00FOB HKD 136,850.00接受FOB+保险费+运费=CIFmarkedFreight Prepaid提单Freight PrepayableShipment not later than 20 July, 1998备运提单签发日:“18 July, 1998”，装船批注日期为：“22 July, 1998不接受提单日期要晚于装船日期On board Bill of Ladingon deck不接受未获得托运人同意或为航运规则所允许Clean Bill of Ladingtwo bags torn不接受清洁提单不能有这些字样Shipped in apparent good order and conditionPackaging contaminatedOne case short shippedpackaging soiled by contentsinsufficient packaging信 用 证单 据接受/不接受种类内 容CIF New York提单Freight prepaid接受CIF下运费的支付CIF New YorkFreight paid接受CIF下运费的支付FOB New YorkFreight prepaid不接受FOB下运费不支付CIF New YorkFreight to collect不接受CIF下运费要支付Shipment from any port of China,to New Yorkshipment from Guangzhou, to New York接受任意港口made out to order of Issuing Bank, issuing bank: Standard Chartered Bank Ltd.Consigned to: order of Issuing BankTransshipment: not allowedShipped on board from: Guangzhouto: New Yorkby transshipment at: Hong Kong不接受不允许转运Insurance Policy保险Insurance Certificate不接受后者包含前者Insurance CertificateInsurance Policy接受后者属于前者Insurance CertificateCover Note不接受Insurance Certificate for 110% of Invoice value, Invoice value amount USD20,000.00Amount insured: USD22,000.00接受20000*110%Insurance Certificate for 110% of Invoice value, Invoice value amount USD20,000.00单据Premium Rate: As Arranged接受有规定的按规定算Shipment not later than July, 20th,1998备运提单装船批注日期为：“July 18th, 1998”，保险单日期为：“July, 19th, 1998”。不接受保险单日期应早于提单的日期Covering Usual RisksCovering All Risks and War Risks接受写了“Covering Usual Risks”就可以接受二、通知行Bank of China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。:To: 1450 14BKCHCNBJA94099065:FM: 1550 14MTRBJPJTAXXX0694MTRBJPJTXXX+MITSUI TRUST AND BANKING CO.+LTD. THE +TOKYO:MT: 700 01:40A form of documentary credit: IRREVOCABLE:20 documentary credit number: 100934028D-01001: 31C date of issue:950314: 31D date and place of expiry: 950415 P.R. OF CHINA:50 applicant: SUMITOMO CORPORATION,2-2 HITOTSUBASHI, CHIYODA-KUTOKYO:59 beneficiary: JIANGSU NATIVE PRODUCE IMF. AND EXP.(GROUP) CORP.36 GONG YUAN ROAD. NANJINGTHE PEOPLES REPUBLIC OF CHINA:32B amount: CURRENCY JP￥3,078,075.00:41-: available with /by: ANY BANK BY NEGOTIATION:42C: drafts at: DRAFT AT 90 DAYS DATE:42-: drawee: THE MITSUI TRUST AND BANKING CO. LTD. HEAD OFFICE, TOKYO:43p partial shipments: PROHIBITED:43T transshipment: PROHIBITED:44A loading in charge: CHINESE AIRPORT:44B for transportation to: NARITA, AIRPORT:44C latest date of shipment:950331:45A shipment of goods: 700 KGS NET OF CHINESE ROYAL JELLY (PRODUCTS BY LAOSHAN FACTORY) IN REFRIGERATED CONTAINER AT JP￥4,510.00 PER KG NET. LESS DISC. 2.5%CIF NARITA AIRPORT:46A: documents required:+SIGNED COMMERCIAL INVOICE IN QUINTUPLICATE(5) INDICATING APPLICANTS REF NO. MCC1-94-0120 WHICH MUST BE GIVEN ON ALL OTHER DOCUMENTS+PACKING LIST IN DUPLICATE+FULL SET OF CLEAN AIR WAYBILL CONSIGNED TO SUMITOMO CORPORATION TOKYO AND MARKED FREIGHT PREPAID AND SHOWING SAME NAMES AS NOTIFY PARTY AS CONSIGNEE AND INDICATING ACTUAL FLIGHT DATE+FULL SET OF INSURANCE POLICIES OR CERTIFICATES ENDORSED IN BLANK, FOR 110PCT INVOICE VALUE COVERING THE INSTITUTE CARGO CLAUSES(ALL RISKS), AND THE INSTITUTE WAR CLAUSES AND THE INSTITUTE STRIKES RIOTS AND CIVIL COMMOTIONS CLAUSE AND I.O.P. CLAIMS ARE PAYABLE IN JAPAN IN CURRENCY OF DRAFTS.INSURANCE TO BE EFFECTED BY SHIPPER+ORIGINAL GSP FORM A, CERTIFICATE OF NO ANTIBIOTICS AND COPIES OF CERTIFICATE OF QUALITY ALSO REQUIRED:47A: additional cond.:1) SHIPPING MARKS SHOULD INCLUDE SUMIT IN TRIANGLE.2) TRANSPORT DOCUMENTS WHICH BEAR REFERENCE BY STAMP OF OTHERWISE TO COSTS ADDITIONAL TO THE FREIGHT ARE NOT ACCEPTABLE.3) ORIGINAL CERTIFICATE OF QUALITY CERTIFYING PRODUCTS BY LAOSHAN FACTORY, MOISTURE MAX 67.0PCT AND DECENOIC ACID MIN 2.1PCT ISSUED BY C.C.I.B. SHOULD BE ATTACHED TO THE CARGO AND A BENEFICIARIES CERTIFICATE REQUIRED4) DRAFT(S) TO ENFACE SAME DATE AS AIR WAYBILL AND WILL BE PAYABLE AT A FIXED DATE:71B: details of charges: ALL BANKING CHARGES ARE FOR ACCOUNT OF APPLICANT.:48: presentation period: DRAFTS/DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER DATE OF ISSUANCE OF TRANSPORT DOCUMENTS, BUT WITHIN THE VALIDITY OF CREDIT :49 confirmation instruction: WITHOUT:53- reimbursement bank: THE MITSUI TRUST AND BANKING CO., LTD., HEAD OFFICE, TOKYO:78 instructions: THE NEGOTIATING BANK MUST FORWARD TO US (INTL OPERATIONS ADMINISTRATION DIV. 1-1 NIHONBASHI MUROMACHI 2-CHOME. CHUO-KU TOKYO) ALL DOCUMENTS IN ONE REGISTERED AIRMAIL AND TO THE DRAWEE BANK THE DRAFTS TOGETHER WITH COMPLICANCE CERTIFICATE. ALL DRAFTS DRAWN HERE UNDER MUST INDICATE NUMBER, DATE AND NAME OF ISSUING BANK OF THIS CREDIT. -MAC/A1EB3306QUINTUPLICATINVOICE江苏省土产进出口集团股份有限公司JIANGSU NATIVE PRODUCE IMPORT & EXPORT (GROUP) CORP.38 GONG YUAN ROAD, NANJING, CHINATO MESSRS. DATE: MARCH 20 1995SUMITOMO CORPORATION 2-2 HITOTSUBASHI, CHIYODA-KU, TOKYO, JAPANINVOICE NO. SU252022-J MARKS & NUMBERSS/C NO. 95JN1010J SUMIT IN TRIANGLEL/C NO. 100934028D-01001 SU252022-I应为“J”要前后一致FROM NANJING AIRPORT TO NARITA AIRPORT NARITANO.1-70ART NO. QLTY NO. DESCRIPTION PACKAGES QUANTITY UNIT PRICE AMOUNT CIF NARITA AIRPORTCHINESE ROYAL JELLY 70 CTNS. 700KGS. JP￥4510-KG NETDECENOIC ACID 2.1516%2.1% MIN JP￥31570000.4510*700=3157000-MOISTURE: 66.08%67% MAX LESS 2.5% DISC. JP￥78925.-TOTAL:PACKAGES:70 CTNSQUANTITY: 700 KGS NETPRODUCTS BY LAOSHAN FACTORYPACKING: IN 1KG/PLASTIC BOTTLE 10 KGS/CTNTHE APPLICANTS REF NO. MCCI-94-0120 江苏省土产进出口集团股份有限公司 JIANGSU NATIVE PRODUCE IMPORT & EXPORT (GROUP) CORP. 范 力号码 SU252022 J 南京 10 APR 1995No. Nanjing凭 不可撤销信用证 Drawn under THE MITSUI TRUST AND Irrevocable L/C No. 100934028D-01001 BANKING CO., LTD. TOKYO 日期Dated 950314 汇票金额 Exchange for JP￥3,078,075.- 见票 日后（本汇票之副本未付）付交 At 90 DAYS sight of this FIRST of Exchange (Second of Exchange being unpaid) Pay to the order of BANK OF CHINA 金额the sum of JAPANESE YEN THREE MILLION SEVENTY EIGHT THOUSAND AND SEVENTY FIVE ONLY 此致 To THE MITSUI TRUST AND BANKING CO. LTD.HEAD OFFICE, TOKYO江苏省土产进出口集团股份有限公司 JIANGSU NATIVE PRODUCEIMPORT & EXPORT (GROUP) CORP. 范 力AIRPORT OF DEPARTURENANJING FLIGHT DATEJL792 01/04/1995AIRPORT OF DESTINATIONNARITAMASTER AIR WAYBILL NUMBER78102730512AIR WAYBILL NUMBERNo. 0018191ROUTING AND DESTINATIONNOT NEGOTIABLEAIR WAYBILL(AIR CONSIGNMENT NOTE)ISSUED BY 中国对外贸易运输总公司China National Foreign TradeTransportation Corporation Beijing, China Member of FIATACopies 1,2 and 3 of this Air Waybill are originals and have the same validity.It is agreed that the goods described herein are accepted in apparent good order and condition (except as noted) for carriage SUBJECT TO THE CONDITIONS OF CONTRACT ON THE REVERSE HEREOF THE SHIPPERS ATTENTION IS DRAWN TO THE NOTICE CONCERNING CARRIERS LIMITATION OF LIABILITY. Shipper may increase such limitation of liability by declaring a higher value for carriage and paying a supplemental charge if required.EXECUTED ON 30/03/1995 AT NANJING (Date) (Place)SIGNATURE OF ISSUING CARRIER OR ITS AGENTCHINA NATIONAL FOREIGN TRADE 李宁TRANSPORTATION CORPORATION AS CARRIERTOBY FIRST CARRIEERTOBY TO BYCONSIGNEES ACCOUNT NUMBER CONSIGNEES NAME AND ADDRESSSUMITOMO CORPORATION, TOKYO2-2 HITOTSUBASHI,CHIYODA-KU, TOKYO, JAPANAlso NOTIFYSUMITOMO CORPORATION,2-2 HITOTSUBASHI,CHIYODA-KU, TOKYO, JAPANSHIPPERS ACCOUNT NUMBER SHIPPERS NAME AND ADDRESSJIANGSU NATIVE PRODUCE I/E (GROUP) CORP.CURRENCYJP￥WT/VALOTHERDECLARED VALUE FOR CARRIAGEDECLARED VALUE FOR CUSTOMSAMOUNT OF INSURANCEINSURANCE PPD COLLPPDCOLLNO. OF PACKAGES RCPACTUAL GROSS WEIGHTKGCOMMODITY ITEM NO.CHARGEABLE WEIGHTRATEWEIGHT CHARGENATURE AND QUANTITY OF GOODSINCL. DIMENSIONS OR VOLUME:70 CTNS1050 KGS 1050KGSTHE CARGO SHOULD BE KEPT -18。C DURINGSHIPMENT.JP￥1575000.怎么算的？SPECIAL HANDLING INFORMATION INCLUDING MARKS, NUMBER AND METHOD OF PACKING.CHINESE ROYAL JELLY SHIPPING MARK: SUMIT IN TRIANGLESU252022-JNARITANO. 1-70FREIGHT PREPAIDPREPAIDWEIGHT CHARGEJP￥1575000.OTHER CHARGESJP￥23,625.-TOTAL OTHER CHARGESVALUATION CHARGECOLLECTWEIGHT CHARGETOTAL PREPAIDJP￥1598625.TOTAL OTHER CHARGESTOTAL COLLECTVALUATION CHARGETRIPLICATE中国人民保险公司中国人民保险公司（以下简称本公司）THIS POLICY ON INSURANCE WITNESSES THAT THE PEOPLES INSURANCE COMPANY OF CHINA (HEREINAFTER CALLED“THE COMPANY”根据AT THE REQUEST OF JIANGSU NATIVE PRODUCE IMPORT & 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(HEREINAFTER CALLED“THE INSURED”) AND IN CONSIDERATION OF THE AGREED PREMIUM PAID TO THE COMPANY BY THE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INSURED UNDERTAKES TO INSURE THE UNDERMENTIONED GOODS IN TRANSPORTATION SUBJECT TO THE CONDITION OF THIS POLICY特款承保下述货物运输保险，特立本保险单。AS PER THE CLAUSES PRINTED OVERLEAF AND OTHER SPECIAL CLAUSES ATTACHED HEREON.标记MARKS & NOS.包装及数量QUANTITY保险货物项目DESCRIPTION OF GOODS保险金额AMOUNT INSUREDAs per Invoice No.SU252022-J70 CTNSCHINESE ROYAL JELLYJP￥3,385,883.3157000*1.1=3472000-总保险金额: JAPANESE YEN THREE MILLION THREE HUNDRED AND EIGHTYTOTAL AMOUNT INSURED: FIVE THOUSAND EIGHT HUNDRED AND EIGHTY THREE ONLY保费 费率 装载运输工具PREMIUM AS ARRANGED RATE AS ARRANGED PER CONVERYANCE S.S. BY AIR 开行日期 自 至 SLG. ON OR ABT AS PER AWB from NANJING AIRPORT to NARITA AIRPORT 承保险别 COVERING THE INSTITUTE CARGO CLAUSE (ALL RISKS) CONDITIONS AND INSTITUTE WAR CLAUSES AND THE INSTITUTE S.RC.C. CLAUSES I.O.P.所保货物，如遇出险，本公司凭本保险单及其它有关证件给付赔款。CLAIMS, IF ANY, PAYABLE ON SURRENDER OF THIS POLICY TOGETHER WITH OTHER RELEVANT DOCUMENTS.所保货物，如发生本保险单项下负责赔偿的损失或事故IN THE EVENT OF ACCIDENT WHEREBY LOSS OR DAMAGE MAY RESULT IN A CLAIM-UNDER THE POLICY IMMEDIATE NOTICE应立即通知本公司下述代理人查勘。APPLYING FOR SURVEY MUST BE GIVEN TO THE COMPANYS AGENT AS MENTIONED HEREUNDER.赔款偿付地点 AT NARITA (IN JAPAN) 中国人民保险公司江苏省分公司CLAIM PAYABLE日期 南京 THE PEOPLES INSURANCE CO. OF CHINADATE 30 MARCH, 1995 NANJING JIANGSU BRANCH地址：中国南京市石鼓路49号 邮政编码：210005 TEL:(025)4419969 FAX:(025)4400253 ADDRESS: 49 SHIGU ROAD. NANJING, CHINA Telex: 34159 ROAD CN 涂 英 DUPLICATE江苏省土产进出口集团股份有限公司JIANGSU NATIVE PRODUCE IMPORT & EXPORT (GROUP) CORP.38 GONG YUAN ROAD, NANJING, CHINAPACKING LISTTo : Whom it may concern DATE: MARCH 20 1995 As Per Invoice No. SU252022-J MARKS & NUMBERS SUMIT IN TRIANGLE SU252022-J NARITANO.1-70DESCRIPTION PACKAGES QUANTITY GROSS NETS MEASS CHINESE ROYAL JELLY DECENOIC ACID 2.1615% ？MIN MOISTURE: 66.08% ？MAX 70 CTNS 700KGS 1050KGS 700KGS 3.4M3 TOTAL: 70 CTNS 700KGS GRS 1050 KGS NETS 700.00KGS MEASS 3.400 M3PRODUCTS BY LAOSHAN FACTORYPACKING: IN 1KG/PLASTIC BOTTLE 10 KGS/CTN江苏省土产进出口集团股份有限公司 JIANGSU NATIVE PRODUCEIMPORT & EXPORT (GROUP) CORP. 范 力ORIGINAL1.Goods consigned from (Exporter business name, address, country)JIANGSU NATIVE PRODUCE I/E (GROUP) CORP.Reference No. 2048GENERALIZED SYSTEM OF PREFERENCESCERTIFICATE OF ORIGIN(Combined declaration and certificate)FORM A Issued in THE PEOPLES REPUBLIC OF CHINA (country) See Notes overleaf2.Goods consigned to (Consignees name, address, country)SUMITOMO CORPORATION, TOKYO2-2 HITOTSUBASHICHIYODA-KU, TOKYO3.Means of transport and route (as far as known)FROM NANJING AIRPORT TO NARITA AIRPORT BY AIR4.For office use5.Item number6. Marks and numbers of packages7.Number and kind of package, description of goodsCHINESE ROYAL JELLY8.Origin criterion(see Notes overleaf)9.Gross weightor other quantity10.Number and date of invoices SUMIT IN TRIANGEL SU252022 SU252022-J 70 CTNS.NARITA No. 1-70 SAY SEVENTY CTNS 1050 KGS SU252022-J 20 MAR 199511.CertificationIt is hereby certified on the basis of controll carried out, that the declaration by the exporters is correct.中华人民共和国江苏进出口商品检验局余亚NANJING, CHINA 24 MAR 1995Declaration by the exporterThe undersigned hereby declares that the above and statements are correct: that all the goods were produced in CHINAAnd that they comply with the origin requirements specified for those goods in the Generalized System of Preferences for goods exported to(Importing country)JIANGSU NATIVE PRODUCE I & E (GROUP) CORP.NANJING , CHINA MARCH 21, 1995 张敏ONE COPY中华人民共和国江苏进出口商品检验局JIANGSU IMPORT & EXPORT COMMODITY INSPECTION BUREAU OF THE PEOPLES REPUBLIC OF CHINA 副本 COPY地址：南京市白下路1号Address: 1 Baixia Road 检验证书 日期 Nanjing 电报：南京2914 INSPECTION CERTIFICATE Date 24 MAR. 1995Cable: 2914 NANJING 电话： ofTel: 648993 QUALITY发货人：Consignor JIANGSU NATIVE PRODUCE IMPORT & EXPORT (GROUP) CORP.受货人：Consignee THE MITSUI TRUST AND BANGKING CO LTD品名：CHINESE ROYAL JELLY 标记及号码： (PRODUCTS BY LAOSHAN FACTORY)Commodity_ Mark & NO. SUMIT IN TRIANGLESU252022-J NARITA NO. 1-70报验数量/重量 70CTNS/700KGS.Quantity/Weight Declared_检验结果：RESULTS OF INSPECTION:REPRESENTATIVE SAMPLE WAS DRAWN AGAINST THE STANDARD NO. GB9697-88 AND INSPECTED WITH THE RESULTS AS FOLLOWS:LOT NO. MOISTURE DECENOIC ACID940048 65.7% 2.1765% 940049 66.03% 2.1516%CONCLUSION: IN CONFORMITY WITH THE CONTRACT NO.95JN1010J *中华人民共和国江苏进出口商品检验局主任检验员张 荣ONE COPY中华人民共和国进出口商品检验局JIANGSU IMPORT & EXPORT COMMODITY INSPECTION BUREAUOF THE PEOPLES REPUBLIC OF CHINA 副本 COPY地址：南京市白下路1号Address: 1 Baixia Road 检验证书 日期 Nanjing 电报：南京2914 INSPECTION CERTIFICATE Date 24 MAR. 1995Cable: 2914 NANJING 电话： ofTel: 648993 QUALITY 发货人：Consignor JIANGSU NATIVE PRODUCE IMPORT & EXPORT (GROUP) CORP.受货人：Consignee THE MITSUI TRUST AND BANGKING CO LTD品名：CHINESE ROYAL JELLY 标记及号码： (PRODUCTS BY LAOSHAN FACTORY)Commodity_ Mark & N0. SUMIT IN TRIANGLESU252022-J NARITA NO. 1-70报验数量/重量 70CTNS/700KGS.Quantity/Weight Declared_检验结果：RESULTS OF INSPECTION:NO ANTIBIOTIC WAS FOUND THROUGH INSPECTIONCONCLUSION: IN CONFORMITY WITH THE CONTRACT NO.95JN1010J主任检验员张 荣中华人民共和国江苏进出口商品检验局