[判断题]出口单位在向税务机关申请出口退税和办理代理出口货物证明时，必须随票附送对应的出口收汇核销单(出口退税专用联)，税务机关审核无误后才予以办理出口退税和签发代理出口货物证明。

一、根据相关资料审核出口收汇核销单，指出出口收汇核销单中的错误之处。
1．信用证资料：
Form of DOC. Credit *40A: IRREVOCABLE
DOC. Credit Number *20: LC-320-0254771
Date of lssue *31C: 090922
Expiry *31D: DATE 091222 PLACE CHINA
Applieant *50: MARCONO CORPORATION
RM1001, STAR BLDG. TOKYO, JAPAN
Beneficiary *59: QINGDAO (SHANDONG) HUARUI CO.
NO. 35 WUYI ROAD QINGDAO.
CHINA
Amount *32: CURRENCY USD AMOUNT 70000.00
Pos./Neg. Tol. (%) 39A: 5/5
Available with/by *41D: ANY BANK
BY NECOTIATION
Draft at…… 42C: DRAFTS AT SIGHT FOR FULL INVOICE VALUE
Drawee 42A: ROYAL BANK LTD, TOKYO
Partial Shipments 43P: ALLOWED
Transshipment 43T: NOT ALLOWED
Loading in Charge 44A: SHIPMENT FROM CHINESE MAIN PORT
For Transport to 44B: OSAKA, JAPAN
Latest Date of Ship 44C: 091210
Deseript. of Goods 45A:
HALF DRIED PRUNE 2008 CROP
CRADE SPEC QNTY UNIT PRICE
(CASE) (USD/CASE