根据材料一，经审核信用证后存在的问题如下：
1．31C: 签发日期应该改成 DATE OF ISSUE : 20101229
2．31D: DATE AND PALCE OF EXPIRY :20110301 IN TURKE应该改成 DATE AND PALCE OF EXPIRY : 20110315 IN CHINA 3. 50: 申请人名字写错，应将AORE改成AERO 4. 59: 受益人地址写错，应将INAN改为JINAN 5. 32B: 现金总量写错，应将10300.00改为103000.00 6. 42C: 45 DAYS AFTER SIGHT 应改为 AT SIGHT
7. 42A: 付款人是开证行而不是收货人，所以应将DRAWEE: AERO SPECIALTIES MATERIAL CORP改为DRAWEE: FENNBTRISOPS,FINANSBABK A.S.ISTANBUL 8. 43T: 转运是允许的，应将NOT ALLOWED改成ALLOWED
9. 44E: 装运港应指明具体港，所以应将ANY CHINESE PORT改成QING DAO PORT, CHINA
10．44F: 卸货港应指明土耳其的具体港 11. 44C: 最迟装船日期应改为20110228
12. 45A:（1）合同号和签署日期写错，应将NO.GL1120 DATE 20110120改为NO.GL101223 DATE 20101213 （2）贸易术语写错，应将CIF改为CFR
13. 46A: (1)CFR术语下卖方运费已付，所以应将FREIGHT COLLECT改为FREIGHT PAID （2）CFR术语下卖方不负责保险，所以应将46A关于保险部分的第六点内容全部删除
14. 71B: 在目的港交货后，卖方不负责买方国内的费用，所以，应该COMMSSIONS后添加OUTSIDE TURKY
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根据材料二：
集装箱货物托运单
SHIPPER：(1) China AAA import and export corp. Consignee：(2) to order of shipper Notify party：(3) Japan BBB corp. Pre-carriage by： Place of receipt： Ocean vessel：(4) Blue Sky Voy. No. : (5) 003E Port of Loading:(6) Shanghai Port of Discharge: (7) Kobe , Japan Place of Delivery: Final Destination: for Merchant’s Reference Container Seal no No of Kind of Gross Measuremeno &marks container or packages; weight nt (8)COSU80&nos p’kgs Description of (12)20000(13)29CBM 01215 (10) 40000 goods KGS (9) CT KOBE pieces packing (11) 100% NO.1-200 in 200 Cartons Cotton Towel as per S/C No. CH2006 Total number of containers or packages (14) SAY ONE CONTAINER ONLY (in words) Freight &charges (15) freight prepaid Ex rate Revenue tons Rate Per prepaid collect D/R NO. Prepaid at Payable at Total prepaid No of original B(s)/L Place and date of issue Service type on receiving Service type on delivery □-CY, □-CFS, □-DOOR □-CY, □-CFS, □-DOOR TYPE OF GOODS （16） Ordinary, Bulk □ Ordinary, □ Reefer □ Dangerous, □ Auto Liquid □ Live Animal □ Bulk □_____ Transshipment : （17）NOT ALLOWED Date of shipment (19) not later than
Reefer Temperature Required F ℃ Class Property IMDG Code Page UN No. Dangerous Partial shipment: (18) NOT ALLOWED period of validity: February 20, 2003 China 2
February 10,2003 Amount（USD） 制单日期： COMMERCIAL INVOICE
To: (1) Japan BBB corp. Invoice Number: AAA2003-015 Contract Number (2) S/C No. CH2006 Date of Invoice FEB.1, 2003
From SHANGHAI To KOBE, JAPAN
Letter of Credit No. （3） LC123-268866 Issued by THE JAPAN BANK Marks & Description and Numbers Quantities Unit price Amount (5) 100% Cotton (7) (4) CT Towel as per S/C (6) CIF KOBE USD10000(SAY KOBE No.CH2006，US DOLLARS TEN NO.1-200 40000 pieces USD50.00/CARTON packing in 200 THOUSANDS Cartons ONLY) CHINA AAA IMP. & EXP. COP.
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The people’s insurance (Property) Company of China, Ltd.
Invoice No. Policy No.
MARINE CARGO TRANSPORTATION INSURANCE POLICY Insured: （1）China AAA import and export corp. Shanghai,China This policy of Insurance witness that The People’s Insurance (Property) Company of China, Ltd. (hereinafter called “The Company”), at the request of the Insured and in consideration of the agreed premium paid by the Insured, undertakes to insure the undermentioned goods in transportation subject to the conditions of this Policy as per the Clauses printed overleaf and other special clauses attached hereon.
Description of Goods （2）100% Cotton Towel as per S/C No. CH2006 Packing Unit Quantity Amount Insured（3）USD11000
Conditions （4） Covering Ocean Marine Cargo Clauses All Risks and War Risks Clauses of The People’s Insurance Company of China Marks of Goods Total Amount Insured:
Premium Per conveyance S.S Slg. On or abt From(5) Shanghai,China To(6) Kobe,Japan
In the event of loss or damage which may result in a claim under this Policy, immediate notice must be given to the Company’s agent as mentioned hereunder. Claims, if any, one of the Original Policy which has been issued in Original (s) together with the relevant documents shall be surrendered to the Company, if one of the Original Policy has been accomplished, the others to be void.
THE PEOPLE’S INSURANCE (PROPERTY) COMPANY OF CHINA, LTD．
Claim payable at Kobe, Japan
Date （7）February 9,2003 at Qingdao, China
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