根据以下业务背景资料，回答以下相关问题。
广州太阳有限公司Guangzhou Sun Co.，Ltd.是一家流通性外贸企业，2006年12月15日与德国DDD Co.，Ltd.签订一份订购合同如下：
PURCHASE CONTRACT
P/C NO：040426
DATE：15 DEC.2006
THE SELLER：Guangzhou Sun Co.，Ltd. THE BUYER：DDD Co.，Ltd.
ADDRESS：No.118 Xueyuan Street， ADDRESS：No.5 Raul Street
Guangzhou，China Hamburg，German
We hereby confirm having sold tO you the following goods on terms and conditions as stated bellows：
DESCRIPTION OF GOODS：
LADIES JACKET，woven，fur at collar，with bronze-coloured buttons，like original sample but without flaps at chest．
Shell：twill 100%cotton twill 20×16/128×60，reactive dyed，stoned washed
Lining：100%polyester 230T
Padding：100% polyester，body 140g，sleeve 120g
UNIT PRICE：USD7.10 per piece FOB GUANGZHOU
QUANTITY：14400pcs
AMOUNT：USD102240.00
More or less 1%of the quantity and the amount are allowed．
TERMS OF PAYMENT：L/C 60 days after B/L date
DATE AND METHOD OF SHIPMENT：20 June，2007 30 June，2007 by sea；otherwise 1 July，2007 15
July，2007 on seller’S account by air．
PORT OF LOADING：Guangzhou
PORT OF DESTINATION：Hamburg
PARTIAL SHIPMENT：Prohibited
SlZE/COLOR ASSORTMENT：
Assortment(=8) | S | M | L | XL | XXL |
| 36/38 | 38/40 | 40/42 | 42/44 | 44/46 |
Brown | 1 | 1 | 1 | 1 | 1 |
Grey | | 1 | 1 | 1 | |
SizeSpecification | S(cm) | M(cm) | L(cm) | XL(cm) | XXL(cm) |
1/2 chest | 54 | 56 | 59 | 62 | 65 |
1/2 waist | 52 | 54 | 57 | 60 | 63 |
1/2 bottom | 56 | 58 | 61 | 64 | 67 |
Whole shoulder | 45 | 46 | 47 | 48 | 49 |
Armhole straight | 26 | 27 | 28 | 29 | 30 |
Sleeve length | 62 | 63 | 64 | 65 | 66 |
Neck width | 22 | 22 | 23 | 23 | 24 |
PACKING | THE CARTON MEASUREMENT WHICH CAN BE USED |
8 pcs per export carton，assorted colours and size，per colour in blisterpolybag． | 120cm×40cm．80cm×60cm，69cm×40cm，40cm×30cm，30cm×20cm，20cm×15cm The min．height of the carton must be 10cm． The max．weight of a carton is 15 kg． |
SAMPLE | SEW IN LABEL |
Approval samples to be sent latest 30 Jan.，2007 Lab Dips to be sent latest 28 Feb.，2007 Pre-production samples to be sentlatest 05 May.，2007 | DDD woven label with size label beside，at sideseam composition and care instructions： SHELL：100%COTTON LINING：100%POLYESTER PADDING：100%POLYESTER FUR：100%ACRYLIC First time wash separately，with similar colors and inside out．Order number on each required． |
PURCHASE CONDYTIONS：
Attn.AZO and Nickel．
The import and sale of products with AZO-colours and nickel accessories into Germany is strictly forbidden．The supplier warrants that the manufacture of the delivered goods has not invoh,ed work by children in an exploiting，health-endangering or slavelike manner，forced labour or exploitative prison WOrk．
The material composition of each article has to be advised；for garments on the sew-in label in following languages：German，English，Spanish and French；for nontextiles on the packing according tO the special instructions which will be specified for each individual order．
If the labeling or pricing of the goods is not correct．we will debit the supplier 3% of purchase price．
Place of performance and court of jurisdiction：Dortmund/Germany．
SHIPPING MARKS：
040426
DDD
BREMEN
C.NO.：1-UP
SIDEMARKS：
LIEF-NR：70019
AUFTR.NR：040426
EKB：DOBI
WGR.：938
ST/KRTN 1/：8
SPKA2699
SPKD2499
SIGNATURE： SIGNATURE：
(SELLER) (BUYER)
订购合同审查操作
阅读理解本订购合同内容，把下列条款翻译成中文并回答相关问题。
TERMS OF PAYMENT：L/C 60 days after B/L date
(1) 翻译：
(2) 按信用证的付款方式分类，该合同项下的信用证叫什么信用证英文如何书写受益人是否需要出具汇票 |