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USCPA每日一练【2015-02-25】

高顿网校2015-02-15 16:38Dana
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　　春节已经过了大半了，各位学员要把心思放回2015年USCPA考试备考上哦，2月25日的练习题来啦！

　　Which of the following instruments is subject to the provisions of the Negotiable Instruments Article of the UCC?

　　a.A certificate of deposit.

　　b.A bill of lading.

　　c.An investment security.

　　d.A warehouse receipt.

　　Explanation

　　Choice "a" is correct. Checks, drafts, promissory notes and certificates of deposits are within the provisions of the Negotiable Instruments Article of the UCC (Article 3).

　　Choice "b" is incorrect. A bill of lading is governed by Article 7.

　　Choice "d" is incorrect. A warehouse receipt is governed by Article 7.

　　Choice "c" is incorrect. Investment securities (e.g., stocks and bonds) are governed by Article 8.

　　小编寄语：意外和明天不知道哪个先来。没有危机是*5的危机，满足现状是*5的陷阱。

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上一篇：USCPA每日一练【2015-02-24】
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