审证:根据以下合同内容审核信用证,找出不符点并进行修改 . 大连进出口贸易公司 DALIAN IMPORT & EXPORT TRADE CO RPORATION . 231 XISHAN ROAD DALIAN , CHINA SALES CONTRACT TEL : 65788877 S/C NO : HX050264 FAX : 65788876 DATE: : Jan . 11 ,2005 TO MESSRE : : TKAMLA CORPORATION 6-7,KAWARA MACH OSAKA, JAPAN Dear Sirs, We hereby confirm having sold to you the following goods on terms and conditions as specified below: DESCRIPTIONS OF GOODS QUANT IT Y U/ PRICE AMOUNT COTTON DISHCLOTH ART NO.HX80 ART NO.HE27 Pack ed in 250 car tons 5000 PCS 5000 PCS C FR OSAKA USD 5.20 USD 5.00 USD 2 6000.00 USD 2 5000.00 LOADING PORT: DALIAN DESTINATION: OSAKA PORT PARTIAL SHIPMENT: PROHIBITED TRANSHIPMENT: PROHIBITED P AYMENT : IRREVOCABLE LETTER OF CREDIT AT SIGHT. TIME OF SHIPMENT: LATEST DATE OF SHIPMENT APR.16, 2005 THE BUYER: THE SELLER: KAMLA CORPORATION DALIAN IMPORT & EXPORT TRADE CORPORATION 高田一郎 B 、信用证 SEQUENCE OF TOTAL *27 : 1 / 1 FORM OF DOC , CREDIT *40 A : IRREVOCABLE DOC. CREDIT NUMBER *20 : 33416852 DATE OF ISSUE 31 C : 050105 DATE AND PLACE OF EXPIRY *31 D : DATE 050418 PLACE IN THE COUNTRY OF BENEFICIARY APPLICANT *50 : FUJI BANK LTD 1013,SAKULA TOKYO ,JAPAN ISSUING BANK 52A : FUJI BANK LTD 1013,SAKULA TOKYO ,JAPAN BENEFICIARY *59 : DALIAN IMPORT & EXPORT TRADE CO RPORATION . 231XISHAN ROAD DALIAN , CHINA AMOUNT *32 B : CURRENCY USD AMOUNT 5100.00 AVAILABLE WITH / BY *41 D : ANY BANK IN CHINA BY NEGOTIATION DRAFTS AT ... 42 C : DRAFTS AT 15 DAYS AFTER SIGHT FOR FULL INVOICE COST DRAWEE 42 A : FUJI BANK LTD PARTIAL SHIPMENTS 43 P : ALLOWED TRANSSHIPMENT 43 T : PROHIBITED LOADING ON BOARD 44 A : SHANGHAI FOR TRANSPORTATION TO ... 44 B : OSAKA PORT LATEST DATE OF SHIPMENT 44 C : MAY.16, 2005 DESCRIPT OF GOODS 45 A : COTTON DISHCLOTH ART NO.HX80 5000PCS USD 5.20/PC ART NO.HE27 5000PCS USD 5.00/PC CFR DALIAN DOCUMENTS REQUIRED 46 A : + SIGNED COMMERCIAL INVOICE IN TRIPLICATE. + PACKING LIST IN TRIPLICATE + CERTIFICATE OF ORIGIN GSP CHINA FORM A, ISSUED BY THE CHAMBER OF COMMERCE OR OTHER AUTHORITY DULY ENTITLED FOR THIS PURPOSE. + 3/2 SET OF CLEAN ON BOARD OCEAN BILLS OF LADING, MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED “ FREIGHT PREPAID ” AND NOTIFY APPLICANT. + FULL SET OF NEGOTIABLE INSURANCE POLICY OR CERTIFICATE BLANK ENDORSED FOR 1 1 0 PCT OF INVOICE VALUE COVERING ALL RISKS CHARGES 71B : ALL BANKING CHARGES OUTSIDE JAPAN ARE FOR ACCOUNT OF BENEFICIARY. PERIOD FOR PRESENTATION 48 : DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT. 根据销售合同的内容审核题中信用证,找出信用证中的不符点,并在下面详细列出: