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美国CPA模拟习题：商业环境——商业票据（五）
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 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
【我要纠错】 责任编辑：小敏
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