一、根据相关资料审核出口收汇核销单，指出出口收汇核销单中的错误之处。1．信用证资料：

题目：

一、根据相关资料审核出口收汇核销单，指出出口收汇核销单中的错误之处。

1．信用证资料：

Form of DOC. Credit *40A: IRREVOCABLE

DOC. Credit Number *20: LC-320-0254771

Date of lssue *31C: 090922

Expiry *31D: DATE 091222 PLACE CHINA

Applieant *50: MARCONO CORPORATION

RM1001, STAR BLDG. TOKYO, JAPAN

Beneficiary *59: QINGDAO (SHANDONG) HUARUI CO.

NO. 35 WUYI ROAD QINGDAO.

CHINA

Amount *32: CURRENCY USD AMOUNT 70000.00

Pos./Neg. Tol. (%) 39A: 5/5

Available with/by *41D: ANY BANK

BY NECOTIATION

Draft at…… 42C: DRAFTS AT SIGHT FOR FULL INVOICE VALUE

Drawee 42A: ROYAL BANK LTD, TOKYO

Partial Shipments 43P: ALLOWED

Transshipment 43T: NOT ALLOWED

Loading in Charge 44A: SHIPMENT FROM CHINESE MAIN PORT

For Transport to 44B: OSAKA, JAPAN

Latest Date of Ship 44C: 091210

Deseript. of Goods 45A:

HALF DRIED PRUNE 2008 CROP

CRADE SPEC QNTY UNIT PRICE

(CASE) (USD/CASE)

A L: 500CASE M: 500CASE 1000 22.0 CFR OSAKA

B L: 1200CASE M: 500CASE 2400 20.0 CFR OSAKA

PACKINC: IN WOODEN CASE. 12KGS PER CASE

TRADE TERMS: CFR OSAKA

Doeuments required 46A:

FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT

TO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED

"FREIGHT PREPAID" AND "NOTIFY MARCONO CORPORATION. RM1001,

STAR BLDG. TOKYO, JAPAN"

+MANUALLY SIGNED COMMERCIAL INVOICE IN TRIPLICATE (3) INDI-

CATING APPLICANT’S REF. NO. SCLI-98-0474.

+PACKING LIST IN TRIPLICATE (3).

Details of Charges 71B: ALL BANKING CHARGES OUTSIDE JAPAN ARE

FOR ACCOUNT OF BENEFICIARY

Presentation Period 48: DOCUMENTS TO BE PRESENTED WITHIN 15

DAYS AFTER THE DATE OF SHIPMENT, BUT

WITHIN THE VALIDITY OF THE CREDIT.

2．补充资料：

发票号码：76IN-C001 发票日期：2009年9月8日

提单号码：NSD220055 提单日期：2009年12月5日

船名：FENGLEIV. 66026H 装运港：青岛港

集装箱：2×20’ FCL CY/CY 出口口岸：青岛海关

TRIU 1764332 SEAL08003 合同号：HA1101

KHLU1766888 SEAL08004 SHIPPING MARKS(唛头)

出口商；青岛华瑞贸易公司 MQ

净重：12.00KGS/CASE HA1101

毛重：14.00KGS/CASE OSAKA

尺码：(20×10×10)CM/CASE NOS1-3400

3．已填制的出口收汇核销单：

二、审核要求

根据所给的相关资料审核上述出口收汇核销单，找出出口收汇核销单中的错误之处，并在下面详细列出：

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