合 同	信 用 证	评 论
信用证的种类	Confirmed Irrevocable L/C by sight draft	Doc.-: REVOCABLE Draft at 20 days’ sight Confirmation:WITHOUT	应为保兑不可撤销的即期信用证 （不是20天远期不保兑信用证）
开证行的资质		其信誉和付款能力由通知行审核
开证申请人及受益人的名称、地址是否正确	Buyers: F.T.C CORP. Add. AKEDSANTERING AUTO P.O. BOX.9. FINLAND Sellers: Great Wall Trading Co., LTD Add: RM 201 Huasheng Building, Ningbo P. R. China	Applicant F.T.C.CO. AKEKSANTERING AUTO Beneficiary: Great Wall Trading Co., LTD Add: RM 201 Huasheng Building, Ningbo P. R. China	开证人名称和地址拼写有误。 受益人名称和地址拼写无误，可。
信用证各相关日期是否合理	1. Time of Shipment: Within 30 days after receipt L/C. 2. Date of Opening L/C：before May01,2004 3. Valid: 15th day after shipment	1．Date of Issue: 040428 2．Expiry: Date 040416 3．Shipment period: At the latest MAY 30,2004 4. Presentation Period: 6 days after insurance date of shipment documents	1．在May 01前，可 2．不可。应该为040516 3．可 4．6天太紧张了。交单时间要有余地，以免卖方仓促。
信用证到期地点		Expiry Place: FINLAND	必须是受益人所在地,改为China
信用证对货物及金额的描述是否正确	halogen Fittings w500 9600pcs/$3.80pc,TTL$36 480,00 10% more or less	Amount:USD3 648,00 Unit price: USD 6.80 as Contract GW2004M06	Shall be read USD36480,00/USD3.80 pc CIF HELSINKI Contract GW2004x06
保险的审核	To be effected by Sellers for 110% of full invoice value covering F.P.A. up to HELSINKI	Covering ALL RISKS AND WAR RISKS OF PICC…AT LEAST 120PCT OF CIF VALUE.	1. 险种与合同不一 2. 是加成110%不是120%。如要，另10%由买方另付
运输条款	Allowing transshipment and partial shipment	Partial shipment NOT	Partial shipment是不符点
单据条款	未提及	见信用证原文逐一审核	核心条款，根据卖方的可能性。不行则修改信用证。
银行费用的支付责任、信用证软条款	All banking Charges outside China are for account of the drawee		尚可。