有关信用证修改问题..

SW8712号合同主要条款：卖方：中国土畜产进出口公司 买方：英国进口有限公司 商品名称：红茶 规格：一斤 数量：500公斤 单价：CIF LIVERPOOL每公斤20英镑 总值：10000英镑 装运期：2003.7.31前自中国港口至LIVERPOOL，允许转船，不允许分批装运 支付条件：凭不可撤消即期信用证付款，于装运前1个月开到卖方，并于上述装运期15天内在中国议付有效 保险：由卖方根据中国人民保险公司1987.1.1中国保险条款按发票金额的110%投保一切险和战争险

bank of china
no.97425 date:may 21.2003 documentary letter of credit irrevocable
To:china native produce&animal by-products import&export corporation
Advising bank:bank of china
dear sirs,
you are authorized to draw on british import co.ltd. for a sum not exceeding us$10.000（say us dollars ten thousand only)available by draft drawn on them at sight accompanied by the following documents:
1.full set of clean on board bill of lading made out to and blank endorsed,marked "freight to collect"dated not later than july 31,2003 and notify accountee.
2.signed commercial invoice in five copies
3.british customs invoice in five copies
4.insurance policies in duplicate covering all risks and war risk for 110%of invoice value as per CICof jan.1,1981
evidencing shipment from china port to manchester,england of the following goods:500kilograms of black tea,first grade,at 20 pound per kilogram,CIF liverpool,details as per your s/c no.sw8712
partial shipments are allowed, transhipment is prohibited.
their credit expires on july31,2003 for negotiation in china.

请问合同和信用证有哪些地方不同？？

1、币种。合同签订10000英镑，L/C为10000美元。

2、价格条款。合同CIF，L/C显示“freight collect”即运费未付。

3、装运港。合同为CIF LIVERPOOL， L/C中保单却要求保到manchester。

4、分转运。合同中要求允许转船，不允许分批装运， L/C中颠倒为不允许转船，允许装运。

5、效期。合同中装期7.31，交单期15天，则效期应为8.15。 L/C中显示装期7.31即效期，无交单期。

6、单据。英国海关发票，合同中未规定出具，信用证要求出具。

8、开证日期。合同要求装期前一个月开出， L/C未装期前两个月开出，但这在实际中是可以的，并且更受欢迎。

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