【简答题】

以下是受益人根据合同规定审核来证的实务操作，先看合同，然后根据合同内容审核信用证中与合同不相符的地方。
买卖合同
进口国开来的信用证：
ISSUING BANK: UNITED GREAT KINGDOM BANK LTD, LONDON
CREDIT NUMBER: LOD88095
DATE OF ISSUE:  2008.09.01
EXPIRYDATE AND PLACE: DATE 2008.10.20 PLACE U.K.
APPLICANT:
EASTERN TRADING COMPANY
81 WORDFORD STREET,
LONDON
UNITED KINGDOM
BENEFICIARY:
SHANGHAI MAOLIN TRADE CORP.
NO.97 MAOMING NAN ROAD
SHANGHAI P. R. OF CHINA
AMOUNT: USD32040.00 (SAY U. S. DOLLARS THIRTY TWO THOUSAND AND FORTY ONLY)
THE CREDIT IS AVAILABLE WITH ANY BANK BY NEGOTIATION DRAFTS AT 30 DAYS AFTER SIGHT FOR FULL INVOICE VALUE DRAWN ON US
PARTIAL SHIPMENT: NOT ALLOWED
TRANSHIPMENT: ALLOWED
PORT OF LOADING: SHANGHAI
PORT OF DISCHARGE: LONDON
LATEST SHIPMENT DATE: 2008.10.15
DESCRIPTION OF GOODS: WOOLLEN BLANKETS, CIF LONDON
ART. NO. H666        600PCS          @USD15.50/PC        USD9300.00
ART. NO.HX88        600PCS          @USD16.30/PC        USD9780.00
ART. NO. HE21        720PCS          @USD18.00/PC        USD12960.00
              TOTAL: 1920PCS                              USD32040.00
AS PER CONTRACT NO.SH2008X806
DOCUMENTS REQUIRED:
*SIGNED COMMERCIAL INVOICE IN TRIPLICATE
*PACKING LIST IN TRIPLICATE
*FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING MADE OUT TO ORDER MARKED FREIGHT PREPAID NOTIFY APPLICANT
*GSP FORM A CERTIFYING THAT THE GOODS ARE OF CHINESE ORIGIN ISSUED BY COMPETENT AUTHORITIES
*INSURANCE POLICY / CERTIFICATE COVERING ALL RISKS INCLUDING WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATION AT LONDON FOR AT LEAST 110 PCT OF CIF VALUE AS PER INSTITUTE CARGO CLAUSE (A)
*SHIPPING ADVICES MUST BE SENT TO APPLICANT WITHIN IMMEDIATELY AFTER SHIPMENT ADVISING THE INVOICE VALUE, NUMBER OF PACKAGES, GROSS AND NET WEIGHT, VESSEL NAME, BILL OF LADING NO. AND DATE, CONTRACT NO. SHOWING SHIPPING MARK AS：
EASTERN
2008X826
LONDON
NO.1-80
PRESENTATION PERIOD: 10 DAYS AFTER ISSUANCE DATE OF SHIPPING DOCUMENTS BUT WITHIN THE VALIDITY OF THE CREDIT
CONFIRMATION: WITHOUT
INSTRUCTIONS: THIS CREDIT IS SUBJECT TO UNIFORM CUSTOMS A PRACTICE FOR DOCUMENTARY CREDIT ICC NO.600.THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US IN TWO CONSECUTIVE LOTS. UPON RECEIPT OF THE DRAFTS AND DOCUMENTS IN ORDER, WE WILL REMIT THE PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK.
经审核，信用证存在以下问题：