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USCPA每日一練【2015-02-23】

高頓網(wǎng)校2015-02-15 16:22Dana
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　　2月23日的USCPA（美國(guó)注冊(cè)會(huì)計(jì)師）考試每日一題來啦，最近的練習(xí)題大家都有好好做嗎？

　　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.

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