新用戶掃碼下載
掃碼下載APP
及時接收最新考試資訊及
備考信息
美國CPA模擬習題：商業(yè)環(huán)境——商業(yè)票據(jù)（五）
為了幫助參加2014年美國cpa考試的學員鞏固知識，提高備考效果，正保會計網(wǎng)校特為大家整理了美國cpa考試模擬試題，幫助廣大考生一起學習一起進步。
Under the Commercial Paper Article of the UCC, which of the following documents would be considered an order to pay?
I.Draft.
II.Certificate of deposit.
a.I only.
b.Both I and II.
c.Neither I nor II.
d.II only.
Explanation
Choice "a" is correct. Order paper is three-party paper where one person orders another to pay yet a third person. A draft is order paper. A certificate of deposit is two-party paper. In a CD, a bank acknowledges receipt of money and promises to pay. UCC 3-104
【我要糾錯】 責任編輯：小敏
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號