上海凯龙贸易有限公司与MAMUT ENTERPRISESAV达成一笔出口交易。MAMUT ENTERPRISESAV按期开来信用证，请根据下面信用证提供的内容审核海运提单编号①至⑧的内容，对单证不符的内容进行修改。
1．信用证：
ISSUINC BANK: METITA BANK LTD.
FIN-00020 METITA, FINLAND
Term of DOC. Credit: IRREVOCABLE
Credit Number: LRT9802457
Date of Issue: 090505
Expiry: Date 090718 Place CHINA
Applicant: MAMUT ENTERPRISESAV
P.O. BOX 9, FINIAND
Beneficiary: SHANGHAI KAILONG TRADE CO. , LTD.
168 DEZHENG ROAD SOUTH, SHANCHAI, CHINA
Amount: Currency USD Amount 36 480.00(SAY US DOLLARS THIRTY
SIX THOUSAND FOUR HUNDRED AND EIGHTY ONLY.)
Pos./Neg. Tol. (%): 5/5
Available with/by: ANY BANK IN ADVISING COUNTRY BY NEGOTIATION
Partial Shipments: Not Allowed
Transshipment: Allowed
Loading in Charge: SHANGHAI
For Transport to: HELSINKI
Shipment Period: AT THE LATEST JULY-16, 2009
Descnpt. of Goods: 9 600PCS OF WOMEN’S SWEATERS
UNIT PRICE: USD3.80/PC
PACKING: 12PCS/CTN TOTAL 800 CTNS
OTHER DETAILS AS PER S/C NO. 98SGQ468001
CFR HELSINKI
Documents Required: FULL SET OF CLEAN ON BOARD MARINE BILLS OF
LADING, MADE OUT TO ORDER OF METITA BANK
LTD. , FINLAND. MARKED "FREIGHT PREPAID" AND
NOTIFY APPLICANT (AS INDICATE ABOVE)
Additional Cond. : 1．T.T. REIMBURSEMENT IS PROHIBITED.
2．ALL DOCUMENTS MUST BE MARKED THE S/C NO. ,
3．SHIPPING MARKS: MAMUT/HELSINKI/NO. 1-800.
2．提单：
LADEN ON BOARD THE VESSEL
Date: By______
(TERMS CONTINUED ON BACK HREOF)
二、审核要求
根据所给的信用证资料审核上述提单，找出提单中的错误之处，并在下面详细列出：
1．________________________
2．________________________
3．________________________
4．________________________
5．________________________
6．________________________
参考答案：
海运提单是用以证明海上货物运输合同和货物已由承运人接收或装船，以及承运人保证据以交付货物的单证。在国际货物运输中，提单是最具特色、最完整的运输单据。它具有运输证明、收货证据和物权凭证的作用。本题主要考察根据信用证和相关规定审核提单的内容。经审核，该提单缮制错误的有： 收货人(Consignee)栏填写有误，应将“MAMUT ENTERPRISESAV P.O. BOX 9，FINLAND”修改为“TO ORDER OF METITA BANK LTD. ，FINLAND”。 按提单收货人分，提单可分为记名提单、不记名提单和指示提单三类，在填制收货人栏时，要根据信用证有关条款的规定来选择。本题中，信用证中规定“MADE OUT TO ORDER OF METITA BANK LTD.”。故提单的收货人一栏应填写“TO ORDER OF METITA BANK LTD. ，FINLAND”。