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美國CPA模擬習題：商業(yè)環(huán)境——商業(yè)票據（四）
為了幫助參加2014年美國cpa考試的學員鞏固知識，提高備考效果，正保會計網校特為大家整理了美國cpa考試模擬試題，幫助廣大考生一起學習一起進步。
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.
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