根据销售合同审核信用证，将信用证存在的问题以及如何修改填入表格中。
(1)销售合同

(5)装运期限：
TIME OF SHIPMENT: SHIPMENT TO BE EFFECTED BEFORE MAR.5, 2009
(6)装运港：
PORT OF LOADING: DALIAN CHINA
(7)目的港：
PORT OF DESTINATION: OSAKA JAPAN
(8)分批装运：
PARTIAL SHIPMENTS: ALLOWED
(9)转船：
TRANSSHIPMENT: ALLOWED
(10)付款条件：
TERMS OF PAYMENT: THE BUYER SHALL OPEN THROUCH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT WHICH REMAINS VALID FOR NEGOTIATLON IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMENT.
(11)保险：
INSURANCE: TO BE EFFECTED BY BUYER.
(12)REMARKS: 10% MORE OR LESS IN QUANTITY AND AMOUNT IS ALLOWED.
Confirmed by:
买方 佐藤月升 卖方 盛子曲
THE BUYER THE SELLER
(2)信用证
SEQUENCE OF TOTAL　　　　　　*27 :1/1
FORM OF DOCUMENTARY CREDIT　 *40A :IRREVOCABLE
DOCUMENTARY CREDIT NUMBER　　*20 :LC-78900860
DATE OF ISSUE　　　　　　　　*30 :090109
APPLICABLE RULES　　　　　　 *40E :UCP LATEST VERSION
DATE AND PIACE OF EXPIRY　　 *31D :090320 AT THE NEGOTIATION BANK
APPLICANT　　　 *50　　: SHAANXI HOPE TRADE CO.，LTD.
　　　　　　　　　　　　　　NO.86 DALIAN ROAD. XIAN SHAANXI PROVINCE CHINA
BENEFICIARY　　 *59　　: SUZUKINO SHAJ CO., LTD.
677-3 HIGASHITAKAGI, TAGAGISE-CHO, SAGA-CITY,
SAGA JAPAN
CURRENCY CODE, AMOUNT *32B : EUR22900, 00
PERCENTAGE CREDIT AMOUNT TOLERANCE *39A : 05/05
AVAILABLE WITH/BY *41D : BANK OF CHINA SHAANXI BRANCH BY NEGOTIATION
DRAFTS AT... *42C : AT SIGHT
DRAWEE*42A : SMBCUS33
PARTIAL SHIPMENTS *43P : NOT ALLOWED
TRANSSHIPMENT *43T : NOT ALLOWED
PORT OF LOADING/AIRPORT OF DEPARTURE*44E: SHANGHAI PORT
PORT OF DISCHARGE/AIRPORT OF DESTINATION *44F: TOKYO PORT
LATEST DATE OF SHIP. *44C : 090305
DESCRIPT. OF GOODS *45A :
CFR OSAKA PORT
CARDEN SHOES 7060PRS
TOTAL USD22592, 00
DOCUMENTS REQUIRED *46A :
+COMMERCIAL INVOICE IN THREE ORIGINAL
+FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MARKED "FREIGHT COLLECT" MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED NOTIFY APPLICANT
+PACKING LIST IN THREE ORICINAL
+GSP CERTIFICATE OF ORIGIN FORM A IN ONE ORICINAL ONE COPY.
ADDITIONAL CONDITIONS *47 :
T.T.REIMBURSEMENT: UNACCEPTABLE
x)INSURANCE IS TO BE EFFECTED BY SELLER
x)AMOUNT AND QUANTITY OF GOODS-5 PERCENT MORE OR LESS ALLOWED
CHARGES -71B : ALL BANKING CHARCES AND COMMISSIONS INCLUDING RE-
IMBURSEMENT COMMISSIONS OUTSIDE JAPAN ARE FOR AC.
COUNT OF BENEFICIARY.
PERIOD FOR PRESENTATION *48
: DOCUMENTS TO BE PRESENTED WITHIN 5 DAY AFTER
THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY
OF THE CREDIT.
CONFIRMATION INSTRUCTIONS *49 : WITHOUT
INSTRUCTIONS TO THE PAYING/ACCEPTING/NEGOTIATING BANK *78:
TO NEGOTIATING BANK:
ALL DOCUMENTS MUST BE SEND TO US(4-6-5 KITAHAMA CHUO-KU, OSAKA, JAPAN)BY COURIER OR REGISTERED AIRMAIL IN TWO LOTS. PLEASE CLAIM YOUR REIMBURSEMENT FROM OUR NEW YOUK BRANCH, 227 PARK AVENUE, NEW YORK, NY10172, U.S.A.
WE CHARGE USD50.00 FOR EACH DOCUMENT FOUND NOT IN COMPLIANCE WITH LC TERMS WHETHER OR NOT WE TAKE UP THE SAME AT OUR SOLE DISCRETION.PLEASE DEDUCT THE CHARGE FROM YOUR REIMBURSEMENT CLAIM, DESPILE ANYOTHER TERMS HEREOF TO THE CONTRSRY IF ANY. THE CHARCE NOT THUS DEDUCTEDWILL BE BILLED TO YOU.
REIMBURSEMENT IS SUBJECT TO ICC URR525.
’ADVISE THROUGH’ BANK * 57D :
BANK OF CHINA SHAANXI BRANCH
(38 JUHUA YUAN EAST AVE., XI’ AN 710001, SHAANXI PROV., CHINA)