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USCPA每日一練【2015-02-25】

高頓網(wǎng)校2015-02-15 16:38Dana
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　　春節(jié)已經(jīng)過了大半了，各位學(xué)員要把心思放回2015年USCPA考試備考上哦，2月25日的練習(xí)題來啦！

　　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.

　　小編寄語：意外和明天不知道哪個先來。沒有危機是*5的危機，滿足現(xiàn)狀是*5的陷阱。

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