一、根据所给的合同审核信用证，并指出所需修改之处。
（1）信用证
HUA CHIAO
COMMERCIAL BANK LTD.
88-89 Des V oeux Road, Central Hongkong
Irrevocable Documentary Credit No. F-07567
Date and place of issue: 2005/09/28 Hong Kong
Date and place of expiry: 2005/11/30 Hong Kong
Applicant: J. Brown & Co. ,175 Queen’s Way, Hong Kong
Beneficiary: JiangXi Comfort Imp. & Exp. Co., Ltd. Nanchang, China
Advising Bank: Bank of China, JiangXi Branch, Nanchang
Amount:USD26,700--(SAY UNITED STATES DOLLARS TWENTY-SIX THOUSAND SEVEN HUNDRED ONLY)
Partial shipments and transshipment are prohibited.
Shipment from Shanghai, China to Hong Kong, latest 2005/11/30.
Credit available against presentation of the documents detailed herein and of your draft at 90 days’ sight for full invoice value.
Signed commercial invoice in quadruplicate.
Full set of clean shipped on board ocean bills of lading made out to order of HUA CHIAO COMMERCIAL BANK LTD. Marked freight prepaid.
Insurance certificate or policy endorsed in blank for full invoice value plus 10%, covering ALL Risks and War Risk.
Covering 50 doz, woolen sweaters, S 105，@USD 120 per doz. CFR Hong Kong
60 doz, woolen sweaters, M 107，@USD 150 per doz. CFR Hong Kong
70 doz, woolen sweaters, L109，@USD 180 per doz. CFR Hong Kong As per Contract No. 28KG063
（2）销售合同主要条款：
合同号码：28KG603
卖方：江西康福特进出口公司
买方：J. Brown & Co. ,175 Queen’s Way, Hong Kong
商品的名称及数量：羊毛衫S105 50打
M107 60打
L109 70打
单位：S105 每打120美元成本加运费香港
M107 每打150美元成本加运费香港
L109 每打180美元成本加运费香港
金额：27，600 美元
交货期：2005年11月，不允许分批装运，可转运。
付款条件：不可撤销的、见单后90天付款的信用证，有效期为装运后15天，在中国到期。
（1）信用证
Bank A
To: Bank of China
Date: 14th November, 2000
We hereby issue our Revocable, Documentary letter of Credit No.901125 in favor of Jiangxi Comfort Import and Export Co. Ltd. for account of Italian General Trading Company, Rome, up to an aggregate amount of US$100,080.00 (SAY: UNITED STATES DOLLARS ONE HUNDRED THOUSAND AND EIGHTY ONLY).
Evidencing the shipment of Art. No. W0992 dyed poplin 100,800 yards packed in cartons, as per contract No. 96721 from a Chinese port(s) to Rotterdam in transit Drafts to be drawn at sight on our bank and accompanied by the following shipping documents, marked “X”…partial shipments are permitted; transshipment is not permitted; Shipment must be effected not later than 28th February 2001. This credit is valid in China for negotiation until 28th February, 2001 inclusive.
（2）合同主要条款
合同号：90721
卖方：江西康福特进出口公司
买方：意大利罗马综合贸易公司
商品名称：W9002号染色棉府绸布
规格：30s×40s 100×60×35×36×30码
数量：约100，800码
单价：每码1美元CFR热那亚
总值：约100 800美元
包装：纸箱，每箱30匹（每匹30码）
保险：由买方自理
装运：2001年1月，2月。目的港热那亚。唛头由卖方选定。
支付条款：凭不可撤销的即期信用证付款。信用证不迟于装运前30天寄达卖方，有效期为最后装运期后15天内，在中国到期。