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AICPA每日一練之REG【2015-12-21】

高頓網(wǎng)校2015-12-21 09:38Lynn.yu
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An instrument complies with the requirements for negotiability contained in the Negotiable Instruments Article of the Uniform Commercial Code. The instrument contains language expressly acknowledging the receipt of $10,000 by the First Bank of Grand Rapids and an agreement to repay principal with interest at 15% 1 year from date. This instrument is

A. Nonnegotiable because of the additional language.

B. A negotiable certificate of deposit.

C. A banker’s draft.

D. A banker’s acceptance.

Answer:B

This answer is correct because a negotiable certificate of deposit is an instrument that complies with the requirements of a negotiable instrument and contains an acknowledgment of receipt of money by a bank with an agreement to repay it.

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