业务操作练习（一）阅读信用证并回答问题FROM: INDUSTRIAL BANK OF JAPAN，LIMITED，TOKYO TO: BANK OF CHINA, SHANGHAI SQUENCE OF TOTAL: 27: 1/1 FORM OF DOC. CREDIT: 40A： IRREVOCABLE DOCU. CREDIT NO.: 20: ILC136107800 DATE OF ISSUE: 31C: 991015 DATE N PLACE OF EXP.: 31D: 991215 IN THE COUNTRY OF BENEFICIARY APPLICANT: 50: ABC COMPANY, 1-3 MACHI KU STREET，OSAKA，JAPAN BENEFICIARY: 59: SHANGHAI DA SHENG CO.，LTD. UNIT C 2/F JINGMAO TOWER, SHANGHAI ,CHINA.
