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美国CPA模拟习题：商业环境——商业票据（四）
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。
Which of the following instruments is subject to the provisions of the Negotiable Instruments Article of the UCC?
a.A certificate of deposit.
b.A bill of lading.
c.An investment security.
d.A warehouse receipt.
Explanation
Choice "a" is correct. Checks, drafts, promissory notes and certificates of deposits are within the provisions of the Negotiable Instruments Article of the UCC (Article 3).
Choice "b" is incorrect. A bill of lading is governed by Article 7.
Choice "d" is incorrect. A warehouse receipt is governed by Article 7.
Choice "c" is incorrect. Investment securities (e.g., stocks and bonds) are governed by Article 8.
【我要纠错】 责任编辑：小敏
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