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美國CPA模擬習題：商業環境——商業票據（三）
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。
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.
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