题目内容：
请根据审证的一般原则和方法对收到的信用证进行认真细致的审核，列明信用证存在的问题并陈述要求改证的理由。上海轻工业品进出口公司售货确认书
合同号码：97S－375
日 期：Mar.1,1997
买 方：ABC公司（地址：4554 KIngsway,Burnaby,B.C. V5H 2B1）
兹确认售于你方下列货物：
品名规格 数 量 单位价 总 值
CFR VANCOUVER
GBW32 篮球 1,000只 USD1.75 USD1,750.00
BGW322 足球 1,000只 USD2.14 USD2,140.00
RV5 排球 2,000只 USD1.10 USD2,200.00
________________
USD6,090.00
包 装：纸箱装，每箱50只
装 运：收到信用证后45天装运，允许分批，允许转运。
支 付：不可撤销即期信用证。在中国议付有效。
1997年3月底，信用证开到我方。内容如下：
33062 BOCSH E CN
ROYALBANK VCR
OUR LC 0320.11412
MAR.31，1997
TO: BANK OF CHINA,SHANGHAI,PEOPLE'S REPUBLIC OF CHINA
FROM: THE ROYAL BANK OF CANADA,BRITISH,COLUMBIA
INTERNATIONAL CENTER,1055 WEST GEORGIA STREET,
VANCOUVER,B.C. V6E 3P3.
TEST: 919
MARCH 31,1997 AMOUNT:USD6090.00 ADVISE BENEFICIARY WE ISSUE IRREVOCABLE DOC.CREDIT FAVORING LIGHT PRODUCTS IMP AND EXP CORP.,SHANGHAI,PEOPLE'S REPUBLIC OF CHINA
APPLICANT:ABC COMPANY 4554 KINGSWAY,BURNABY,B.C. V8H 2B1 FOR USD6090.00 UNITED STATES DOLLARS SIX THOUSAND AND NINETY ONLY. TO EXPIRE MAY 15TH 1997 IN COUNTRY OF APPLICANT.AVAILABLE BY YOUR DRAFTS AT 30DAYS SIGHT FOR 100PERCENT OF INVOICE VALUE. DRAWN ON THE ROYAL BANK OF CANADA,BRITISH COLUMBIA INTERNATIONAL CENTER VANCOUVER,B.C. BEARING REFERENCE TO THIS CREDIT TOGETHER WITH THE FOLLOWING DOCUMENTS:
1. COMMERCIAL INVOICE IN QUADRUPLICATE
2. FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING DRAWN TO THE ORDER OF THE ROYAL BANK OF CANADA MARKED FREIGHT TO COLLECT AND NOTIFY ABC COMPANY, 4554KINGSWAY, BURNABY, B.C. V5H 2B1.
3. INSURANCE POLICY OF CERTIFICATE IN DUPLICATE ENDORSED IN BLANK COVERING OCEAN MARINE CARGO CLAUSE ALL RISKS INCLUDING WAR RISK FOR 110% OF INVOICE VALUE SUBJECT TO C.I.C CLAUSE DATED 1.1.1981
4. CANADA CUSTOMS INVOICE IN DUPLICATE
5. PACKING LISTS IN DUPLICATE
COVERING:3000PCS FOOTBALLS GBW322 USD2.14/PC; 1,000PCS BASKETBALLS GBW32 USB1.75/PC; 2,000PCS ERV5 VOLLEYBALLS USD1.10/PC
TERMS OF SHIPMENT C.F.R VANCOUVER FROM SHANGHAI, PEOPLE'S REPUBLICA OF CHINA TO TORONTO/ MONTRIAL AT BUYER'S OPTION GOODS TO BE PACKED IN WOODEN CASES AND CONTAINER SHIPMENT PREFERRABLE.PARTIAL SHIPMENTS: PROHIBITED AND TRANSHIPMENTS: PERMITTED.
SPECIAL CONDITIONS:
SHIPPING LATEST:APRIL 30,1997
THIS CREDIT IS AVAILABLE BY NEGOTIATION.
DOCUMENTS MUST BE PRESENTED NOT LATER THAN 5 DAYS AFTER DATE OF SHIPPING DOCUMENTS FOR NEGOTIATION. THE NEGOTIATING BANK WILL AIRMAIL ALL DOCUMENTS TO US IN TWO CONSECUTIVE LOTS.
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