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：
1．____________________________________
2．____________________________________
3．____________________________________
4．____________________________________
5．____________________________________
6．____________________________________
7．____________________________________
参考答案：
出口收汇核销单，作为出口收汇核销管理的核心单据，供国家职能部门实行对外贸易项下收汇的跟踪管理之用，以核销单上显示的出口货物价值为标准，核对是否有匹配的外汇收回，审核贸易的真实性，防止外汇流失。本题主要考查根据信用证和补充资料审核出口收汇核销单的内容。经审核，该出口收汇核销单缮制错误的地方有：
第三联出口退税专用联的“出口单位”漏填，需补充填写“青岛华瑞贸易公司”。
解析：
出口收汇核销单一式三联，上面各栏均应按要求填制。本题中，第三联出口退税专用联的“出口单位”漏填。根据资料，此栏应填写“青岛华瑞贸易公司”。