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美国CPA模拟习题：商业环境——商业票据（三）
为了帮助参加2014年美国cpa考试的学员巩固知识，提高备考效果，正保会计网校特为大家整理了美国cpa考试模拟试题，帮助广大考生一起学习一起进步。
Under the Negotiable Instruments Article of the UCC, which of the following statements is(are) correct regarding the requirements for an instrument to be negotiable?
I.The instrument must be in writing, be signed by both the drawer and the drawee, and contain an unconditional promise or order to pay.
II.The instrument must state a fixed amount of money, be payable on demand or at a definite time, and be payable to order or to bearer.
a.II only.
b.I only.
c.Neither I nor II.
d.Both I and II.
Explanation
Choice "a" is correct. To be negotiable, the instrument must meet all of the following:
Be in writing
Be signed by the maker or drawer (not drawee)
Contain an unconditional promise or order
Be for a fixed amount of money
Be payable on demand or at a definite time
Be payable to order or bearer
Contain no additional undertaking/instruction not authorized by the UCC
Alternative I is incorrect because there is no requirement that the drawee sign.
【我要纠错】 责任编辑：小敏
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