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美國CPA模擬習(xí)題：商業(yè)環(huán)境——商業(yè)票據(jù)（二）
為了幫助參加2014年美國cpa考試的學(xué)員鞏固知識(shí)，提高備考效果，正保會(huì)計(jì)網(wǎng)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(xué)習(xí)一起進(jìn)步。
Under the Negotiable Instruments Article of the UCC, which of the following provisions satisfies the requirement that an instrument, to be negotiable, must be payable at a definite time?
a.The instrument is dated and payable "15 days after sight."
b.The instrument is dated and payable "in six months but the payor may extend this period indefinitely."
c.The instrument is undated and payable "when the payee dies."
d.The instrument is undated and payable "30 days after date."
Explanation
Choice "a" is correct. An instrument is payable at a definite time if it can be established from the face of the instrument when the obligation will become due. An obligation payable 15 days after sight is payable 15 days after it is presented for payment.
Choice "b" is incorrect. Although six months is a definite time, the option of the payor to extend indefinitely the time for payment destroys negotiability.
Choice "d" is incorrect. If an instrument is not dated, we cannot know when 30 days after date is. Therefore, this is not payable at a definite time.
Choice "c" is incorrect. Although the payee will die some day, we do not know when, so the date of payment is not definite.
【我要糾錯(cuò)】 責(zé)任編輯：小敏
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