CPA PassMaster Questions–Regulation 6 Export Date: 10/30/08
Commercial Paper
CPA-01068 Type1 M/C A-D Corr Ans: A PM#1 R 6-01
1. CPA-01068 Lw R03 #11 Page 15
Under the Negotiable Instruments Article of the UCC, which of the endorser's liabilities are disclaimed by a "without recourse" endorsement?
a. Contract liability only.
b. Warranty liability only.
c. Both contract and warranty liability.
d. Neither contract nor warranty liability.
CPA-01068 Explanation
Choice "a" is correct. Endorsing a negotiable instrument without recourse negates contract liability but not warranty liability.
Choices "b", "c", and "d" are incorrect. Each of these choices incorrectly addresses warranty and/or contract liability.
CPA-01074 Type1 M/C A-D Corr Ans: A PM#2 R 6-01
2. CPA-01074 Lw R03 #12 Page 8
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 "30 days after date."
d. The instrument is undated and payable "when the payee dies."
CPA-01074 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 "c" 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 "d" is incorrect. Although the payee will die some day, we do not know when, so the date of payment is not definite.
CPA-01078 Type1 M/C A-D Corr Ans: C PM#3 R 6-01
3. CPA-01078 Lw R02 #17 Page 15
Under the Negotiable Instruments Article of the UCC, an endorsement of an instrument "for deposit only" is an example of what type of endorsement?
a. Blank.
b. Qualified.
c. Restrictive.
d. Special.
CPA-01078 Explanation
Choice "c" is correct. The words "for deposit only" restrict further negotiation of the instrument and so are an example of a restrictive endorsement.
Choice "a" is incorrect. A blank endorsement is a signature alone without additional words.
Choice "b" is incorrect. A qualified endorsement is one that includes the words "without recourse" and so eliminates the endorser's contract liability on the instrument.
Choice "d" is incorrect. A special endorsement is one that names a new payee.
CPA-01083 Type1 M/C A-D Corr Ans: C PM#5 R 6-01
4. CPA-01083 Lw R99 #14 Page 3
Which of the following instruments is subject to the provisions of the Negotiable Instruments Article of the UCC?
a. A bill of lading.
b. A warehouse receipt.
c. A certificate of deposit.
d. An investment security.
CPA-01083 Explanation
Choice "c" 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 "a" is incorrect. A bill of lading is governed by Article 7.
Choice "b" is incorrect. A warehouse receipt is governed by Article 7.
Choice "d" is incorrect. Investment securities (e.g., stocks and bonds) are governed by Article 8.
CPA-01086 Type1 M/C A-D Corr Ans: A PM#6 R 6-01
5. CPA-01086 Lw R96 #8 Page 4
Under the Negotiable Instruments Article of the UCC, when an instrument is endorsed "Pay to John Doe" and signed "Faye Smith," which of the following statements is (are) correct?
Payment of the The instrument can
instrument is be further
guaranteed negotiated
a. Yes Yes
b. Yes No
c. No Yes
d. No No
CPA-01086 Explanation
Choice "a" is correct. The first assertion is true-payment is guaranteed. The instrument here is endorsed. In essence, an endorser makes a contract of guarantee: if the instrument is presented for payment and is dishonored, the endorser agrees to pay on the instrument according to its terms when it was endorsed. The second assertion is also true. When an instrument is endorsed to a specified person, it becomes order paper, but it still may be negotiated further, as long as the special payee endorses.
Note: Actually, whether or not the instrument may be further negotiated also depends on to whom the instrument was drawn in the first place, and that information is not provided. If the instrument here was payable to bearer or to the order of Faye Smith, it may be further negotiated, but if it was payable to the order of anyone else, it could not be further negotiated without that person's endorsement.
CPA-01100 Type1 M/C A-D Corr Ans: A PM#9 R 6-01
6. CPA-01100 Lw May 95 #43 Page 5
Under the Commercial Paper Article of the UCC, for an instrument to be negotiable it must:
a. Be payable to order or to bearer.
b. Be signed by the payee.
c. Contain references to all agreements between the parties.
d. Contain necessary conditions of payment.
CPA-01100 Explanation
Choice "a" is correct. Any writing to be a negotiable instrument must be payable to order or to bearer. If the instrument is payable to order, it is negotiated by delivery with any necessary endorsement; if payable to bearer it is negotiated by delivery. UCC 3-104
Choice "b" is incorrect. Whether an instrument is negotiable is determined by its form when drawn or made; the subsequent signature of a payee can neither create nor destroy negotiability.
Choice "c" is incorrect. A negotiable instrument need not contain references to any other document. Choice "d" is incorrect. If an instrument is conditional, it generally cannot be negotiable.
CPA-01104 Type1 M/C A-D Corr Ans: D PM#10 R 6-01
7. CPA-01104 Lw May 95 #44 Page 7
Under the Commercial Paper Article of the UCC, which of the following circumstances would prevent a promissory note from being negotiable?
a. An extension clause that allows the maker to elect to extend the time for payment to a date specified
in the note.
b. An acceleration clause that allows the holder to move up the maturity date of the note in the event of
default.
c. A person having a power of attorney signs the note on behalf of the maker.
d. A clause that allows the maker to satisfy the note by the performance of services or the payment of
money.
CPA-01104 Explanation
Choice "d" is correct. To be negotiable, a note must be payable in money and only in money. A note that allows the maker to pay by performing services is not negotiable. UCC 3-104
Choice "a" is incorrect. To be negotiable, an instrument must be payable on demand or at a definite time. If the latest date for payment can be determined from the face of a demand instrument, it is considered to be payable at a definite time even if that latest date can be reached only through an extension clause. UCC 3-109
Choice "b" is incorrect. To be negotiable, an instrument must be payable on demand or at a definite time. If the latest date for payment can be determined from the face of a demand instrument, it is considered to be payable at a definite time even if it includes an acceleration clause. UCC 3-109
Choice "c" is incorrect. An agent, such as a person having a power of attorney, can sign a negotiable instrument on behalf of a principal.
CPA-01108 Type1 M/C A-D Corr Ans: C PM#11 R 6-01
8. CPA-01108 Lw May 95 #45 Page 12
Under the Commercial Paper Article of the UCC, which of the following requirements must be met for a transferee of order paper to become a holder?
I. Possession.
II. Endorsement of transferor.
a. I only.
b. II only.
c. Both I and II.
d. Neither I nor II.
CPA-01108 Explanation
Choice "c" is correct. To be a holder of order paper, one must have all necessary signatures, such as that of the transferor, and possession of the instrument must have been transferred. UCC 3-201
Choice "a" is incorrect. To have the status of a holder, one must also have the signatures of all necessary parties, such as that of the transferor.
Choice "b" is incorrect. To have the status of a holder, the instrument must have been transferred to the possession of the holder.
Choice "d" is incorrect. To be a holder of order paper, one must have all necessary signatures, such as that of the transferor, and possession of the instrument must have been transferred.
CPA-01114 Type1 M/C A-D Corr Ans: B PM#12 R 6-01
9. CPA-01114 Lw May 95 #46 Page 17
Under the Commercial Paper Article of the UCC, which of the following requirements must be met for a person to be a holder in due course of a promissory note?
a. The note must be payable to bearer.
b. The note must be negotiable.
c. All prior holders must have been holders in due course.
d. The holder must be the payee of the not
e.
CPA-01114 Explanation
Choice "b" is correct. One may be an HDC only of a negotiable instrument. UCC 3-302
Choice "a" is incorrect. One can be an HDC on a negotiable note payable to order; it need not be payable to bearer.
Choice "c" is incorrect. One will be an HDC if he is a holder who takes the instrument for value, in good faith, and without notice that the instrument is overdue or has been dishonored or of any defenses on or claims to the instrument. There is no requirement that all prior holders be HDCs. UCC 3-302
Choice "d" is incorrect. Transferees can be HDCs. The status is not limited to the payee of the note. Indeed, the payee generally cannot be an HDC.
CPA-01120 Type1 M/C A-D Corr Ans: B PM#14 R 6-01
10. CPA-01120 L w May 95 #48 Page 22
Under the Commercial Paper Article of the UCC, which of the following statements best describes the effect of a person endorsing a check "without recourse?"
a. The person has no liability to prior endorsers.
b. The person makes no promise or guarantee of payment on dishonor.
c. The person gives no warranty protection to later transferees.
d. The person converts the check into order paper.
CPA-01120 Explanation
Choice "b" is correct. Signing without recourse negates contract liability on the instrument. Contract liability is the promise to pay upon dishonor. UCC 3-414
Choice "a" is incorrect. An endorser is liable to subsequent parties on an instrument; not to prior parties, and this is true no matter how the endorser signs.
Choice "c" is incorrect. Signing without recourse negates contract liability on the instrument. Warranty liability (e.g., all signatures are genuine, the instrument has not been materially altered, etc.) is not negated.
Choice "d" is incorrect. A person does not automatically convert a check to order paper by endorsing it "without recourse." A special endorsement (i.e., one naming a new payee) can convert bearer paper to order paper.
CPA-01129 Type1 M/C A-D Corr Ans: C PM#16 R 6-01
11. CPA-01129 L w May 95 #50 Page 25
Pay to Ann Tyler
Paul Tyler
Ann Tyler
Mary Thomas
Betty Ash
Pay George Green Only
Susan Town
Susan Town, on receiving the above instrument, struck Betty Ash's endorsement. Under the Commercial Paper Article of the UCC, which of the endorsers of the above instrument will be completely discharged from secondary liability to later endorsers of the instrument?
a. Ann Tyler
b. Mary Thomas
c. Betty Ash
d. Susan Town
CPA-01129 Explanation
Choice "c" is correct. Striking a prior endorser discharges the endorser's liability to all persons who take the instrument after the signature is stricken. UCC 3-601
Choice "a" is incorrect. Striking a prior endorser discharges the endorser's liability to all persons who take the instrument after the signature is stricken. It has no effect on a prior endorser's liability because liability goes up the chain of title. UCC 3-601
Choice "b" is incorrect. Striking a prior endorser discharges the endorser's liability to all persons who take the instrument after the signature is stricken. It has no effect on a prior endorser's liability because liability goes up the chain of title. UCC 3-601
Choice "d" is incorrect. Striking a prior endorser discharges the endorser's liability to all persons who take the instrument after the signature is stricken. It has no effect on a subsequent endorser's own liability.
CPA-01132 Type1 M/C A-D Corr Ans: A PM#17 R 6-01
12. CPA-01132 L w May 93 #36 Page 3
On February 15, 1993, P.D. Stone obtained the following instrument from Astor Co. for $1,000. Stone was aware that Helco, Inc. disputed liability under the instrument because of an alleged breach by Astor of the referenced computer purchase agreement. On March 1, 1993, Willard Bank obtained the instrument from Stone for $3,900. Willard had no knowledge that Helco disputed liability under the instrument.
1993
February
12,
Helco, Inc. promises to pay to Astor Co. or bearer
the sum of $4,900 (four thousand nine hundred and
00/100 dollars) on March 12, 1993 (maker may elect
to extend due date to March 31, 1993) with interest
thereon at the rate of 12% per annum.
HELCO, INC.
By: A.J. Help
A.J. Help, President
Reference: Computer purchase agreement dated
12,
1993
February
The reverse side of the instrument is endorsed as follows:
Pay to the order of Willard
Bank, without recourse
Stone
P.D.
Stone
P.D.
The instrument is a:
a. Promissory note.
b. Sight draft.
c. Check.
d. Trade acceptanc
e.
CPA-01132 Explanation
Choice "a" is correct. The instrument is two-party paper since it merely contains a promise to pay. Promissory note is the only two-party paper choice mentioned.
Choice "b" is incorrect. A draft is three-party paper since it contains an order to pay rather than a promise to pay. This instrument contains a promise to pay, so it cannot be a draft.
Choice "c" is incorrect. A check is three-party paper drawn on a bank. It contains an order to pay rather than a promise to pay. This instrument contains a promise to pay, so it is not three-party paper.
Choice "d" is incorrect. A trade acceptance is three-party paper since it contains an order to a third party to pay rather than a promise to pay. This instrument contains a promise rather than an order, so it cannot be three-party paper.
CPA-01136 Type1 M/C A-D Corr Ans: C PM#18 R 6-01
13. CPA-01136 L w May 93 #37 Page 9
On February 15, 1993, P.D. Stone obtained the following instrument from Astor Co. for $1,000. Stone was aware that Helco, Inc. disputed liability under the instrument because of an alleged breach by Astor of the referenced computer purchase agreement. On March 1, 1993, Willard Bank obtained the instrument from Stone for $3,900. Willard had no knowledge that Helco disputed liability under the instrument.
1993
February
12,
Helco, Inc. promises to pay to Astor Co. or bearer
the sum of $4,900 (four thousand nine hundred and
00/100 dollars) on March 12, 1993 (maker may elect
to extend due date to March 31, 1993) with interest
thereon at the rate of 12% per annum.
HELCO, INC.
By: A.J. Help
A.J. Help, President
Reference: Computer purchase agreement dated
1993
February
12,
The reverse side of the instrument is endorsed as follows:
Pay to the order of Willard
Bank, without recourse
Stone
P.D.
P.D.
Stone
The instrument is:
a. Nonnegotiable, because of the reference to the computer purchase agreement.
b. Nonnegotiable, because the numerical amount differs from the written amount.
c. Negotiable, even though the maker has the right to extend the time for payment.
d. Negotiable, when held by Astor, but nonnegotiable when held by Willard Bank.
CPA-01136 Explanation
Choice "c" is correct. The fact that the time for payment can be extended does not destroy negotiability (because of lack of a definite time for payment) as long as the instrument can be extended only to another definite time. UCC 3-119
Choice "a" is incorrect. Mere reference to the transaction without making the instrument subject to the transaction does not destroy negotiability. UCC 3-112
Choice "b" is incorrect. When the words conflict with the numbers on a negotiable instrument, the Code provides that the words will control. Negotiability is not destroyed by the conflict because the instrument is for the fixed amount stated by the words. UCC 3-118
Choice "d" is incorrect. Negotiability goes to the form of the instrument and not to the identity of the holder. The instrument does not change form merely because it is in the hands of someone other than the payee.
CPA-01145 Type1 M/C A-D Corr Ans: B PM#19 R 6-01
14. CPA-01145 L w May 93 #38 Page 13
On February 15, 1993, P.D. Stone obtained the following instrument from Astor Co. for $1,000. Stone was aware that Helco, Inc. disputed liability under the instrument because of an alleged breach by Astor of the referenced computer purchase agreement. On March 1, 1993, Willard Bank obtained the instrument from Stone for $3,900. Willard had no knowledge that Helco disputed liability under the instrument.
12,
1993
February
Helco, Inc. promises to pay to Astor Co. or bearer
the sum of $4,900 (four thousand nine hundred and
00/100 dollars) on March 12, 1993 (maker may elect
to extend due date to March 31, 1993) with interest
thereon at the rate of 12% per annum.
HELCO, INC.
By: A.J. Help
A.J. Help, President
Reference: Computer purchase agreement dated
1993
February
12,
The reverse side of the instrument is endorsed as follows:
Pay to the order of Willard
Bank, without recourse
Stone
P.D.
Stone
P.D.
Which of the following statements is correct?
a. Willard Bank cannot be a holder in due course because Stone's endorsement was without recourse.
b. Willard Bank must endorse the instrument to negotiate it.
c. Neither Willard Bank nor Stone are holders in due course.
d. Stone's endorsement was required for Willard Bank to be a holder in due cours
e.
CPA-01145 Explanation
Choice "b" is correct. Although the note was a bearer instrument when made, the last endorsement controls what is necessary for further negotiation. When a special endorsee is named, the instrument must be signed by that endorsee to further negotiate it. Here, Stone named Willard Bank as a special endorsee by writing on the back of the note that it was payable to Willard Bank. Thus, Willard's signature is necessary for further negotiation. UCC 3-204
Choice "a" is incorrect. An endorsement without recourse affects the transferee's rights to hold the endorser liable upon dishonor but it does not affect the transferee's ability to become a holder in due course. An endorsement without recourse does not serve as notice of a defense that will prevent holder in due course status. UCC 3-302
Choice "c" is incorrect. Although Stone cannot be a holder in due course because Stone took the instrument with notice of defenses on the instrument, Willard Bank had no such notice. Willard also fulfilled the other requirements for HDC status: it was holder since the instrument contains all necessary signatures and was properly negotiated by Stone delivery, the bank gave value ($3,900), and nothing in the facts indicates that the bank did not take in good faith. UCC 3-302
Choice "d" is incorrect. Stone's signature was not necessary to negotiate the instrument to Willard Bank. The note was a bearer instrument in the hands of Astor since it was payable to Astor or bearer. Astor did not name Stone as a special endorsee and so no signature was necessary to negotiate the instrument. Delivery alone would have been sufficient. UCC 3-204
CPA-01150 Type1 M/C A-D Corr Ans: D PM#20 R 6-01
15. CPA-01150 L w May 93 #39 Page 18
On February 15, 1993, P.D. Stone obtained the following instrument from Astor Co. for $1,000. Stone was aware that Helco, Inc. disputed liability under the instrument because of an alleged breach by Astor of the referenced computer purchase agreement. On March 1, 1993, Willard Bank obtained the instrument from Stone for $3,900. Willard had no knowledge that Helco disputed liability under the instrument.
1993
February
12,
Helco, Inc. promises to pay to Astor Co. or bearer
the sum of $4,900 (four thousand nine hundred and
00/100 dollars) on March 12, 1993 (maker may elect
to extend due date to March 31, 1993) with interest
thereon at the rate of 12% per annum.
HELCO, INC.
By: A.J. Help
A.J. Help, President
Reference: Computer purchase agreement dated
1993
February
12,
The reverse side of the instrument is endorsed as follows:
Pay to the order of Willard
Bank, without recourse
Stone
P.D.
Stone
P.D.
If Willard Bank demands payment from Helco and Helco refuses to pay the instrument because of Astor's breach of the computer purchase agreement, which of the following statements would be correct?
a. Willard Bank is not a holder in due course because Stone was not a holder in due course.
b. Helco will not be liable to Willard Bank because of Astor's breach.
c. Stone will be the only party liable to Willard Bank because he was aware of the dispute between
Helco and Astor.
d. Helco will be liable to Willard Bank because Willard Bank is a holder in due cours
e.
CPA-01150 Explanation
Choice "d" is correct. Willard Bank is an HDC because it took the note for value, in good faith, and without notice of any defense. An HDC is not subject to personal defenses and Helco's defense is a personal defense. UCC 3-204
Choice "a" is incorrect. Although Stone was not an HDC because Stone had knowledge of a defense on the note, Willard Bank is an HDC because it took the note for value, in good faith, and without notice of any defense. UCC 3-302
Choice "b" is incorrect. Willard Bank is an HDC because it took the note for value, in good faith, and without notice of any defense. An HDC is not subject to personal defenses and Helco's defense is a personal defense. UCC 3-302
Choice "c" is incorrect. Willard Bank is an HDC because it took the note for value, in good faith, and without notice of any defense. An HDC is not subject to personal defenses and Helco's defense is a personal defense. Thus, Helco will be liable to Willard Bank. UCC 3-302
CPA-01533 Type1 M/C A-D Corr Ans: D PM#23 R 6-01
16. CPA-01533 L w May 93 #42 Page 21
Robb, a minor, executed a promissory note payable to bearer and delivered it to Dodsen in payment for a stereo system. Dodsen negotiated the note for value to Mellon by delivery alone and without endorsement. Mellon endorsed the note in blank and negotiated it to Bloom for value. Bloom's demand for payment was refused by Robb because the note was executed when Robb was a minor. Bloom gave prompt notice of Robb's default to Dodsen and Mellon. None of the holders of the note were aware of Robb's minority. Which of the following parties will be liable to Bloom?
Dodsen Mellon
a. Yes Yes
b. Yes No
c. No No
d. No Yes
CPA-01533 Explanation
Choice "d" is correct. Mellon can be held liable, but Bloom cannot hold Dodsen liable on an endorser's contract because Dodsen did not endorse. Neither could Bloom hold Dodsen liable for breach of any transfer warranty since such warranties are made only to immediate transferees when one does not endorse, and Dodsen did not endorse and the immediate transferee was Mellon rather than Bloom. UCC 3-417
CPA-01537 Type1 M/C A-D Corr Ans: C PM#24 R 6-01
17. CPA-01537 L w May 93 #43 Page 25
Vex Corp. executed a negotiable promissory note payable to Tamp, Inc. The note was collateralized by some of Vex's business assets. Tamp negotiated the note to Miller for value. Miller endorsed the note in blank and negotiated it to Bilco for value. Before the note became due, Bilco agreed to release Vex's collateral. Vex refused to pay Bilco when the note became due. Bilco promptly notified Miller and Tamp of Vex's default. Which of the following statements is correct?
a. Bilco will be unable to collect from Miller because Miller's endorsement was in blank.
b. Bilco will be able to collect from either Tamp or Miller because Bilco was a holder in due course.
c. Bilco will be unable to collect from either Tamp or Miller because of Bilco's release of the collateral.
d. Bilco will be able to collect from Tamp because Tamp was the original paye
e.
CPA-01537 Explanation
Choice "c" is correct. When a person entitled to enforce an instrument impairs the value of collateral securing the instrument, the obligations of the endorsers are discharged to the extent of the impairment. The security was completely released so the endorsers will be released from their obligation (assuming the note was fully collateralized). UCC 3-606
Choice "a" is incorrect. An endorsement in blank does not prevent endorser liability. Rather, the endorsement must be qualified (i.e., without recourse) to prevent the endorser's contract liability. UCC 3-204
Choice "b" is incorrect. When a person entitled to enforce an instrument impairs the value of collateral securing the instrument, the obligations of the endorsers are discharged to the extent of the impairment. UCC 3-606
Choice "d" is incorrect. The fact that Tamp was the original payee is irrelevant.
CPA-01541 Type1 M/C A-D Corr Ans: B PM#25 R 6-01
18. CPA-01541 L w Nov 92 #33 Page 3
Which of the following negotiable instruments is subject to the UCC Commercial Paper Article?
a. Corporate bearer bond with a maturity date of January 1, 2001.
b. Installment note payable on the first day of each month.
c. Warehouse receipt.
d. Bill of lading payable to order.
CPA-01541 Explanation
Choice "b" is correct. Commercial paper includes drafts and notes. Thus, it covers an installment note [UCC 3-104].
Choice "a" is incorrect. The commercial paper article specifically excludes investment securities such as corporate bonds [UCC 3-103(1)], which are covered under Article 8.
Choice "c" is incorrect. The commercial paper article specifically excludes documents of title [UCC 3-
103(1)], which includes warehouse receipts governed by Article 7.
Choice "d" is incorrect. The commercial paper article specifically excludes documents of title [UCC 3-
103(1)], which includes bills of lading governed by Article 7.
CPA-01547 Type1 M/C A-D Corr Ans: A PM#26 R 6-01
19. CPA-01547 L w Nov 92 #34 Page 8
Which of the following conditions, if present on an otherwise negotiable instrument, would affect the instrument's negotiability?
a. The instrument is payable six months after the death of the maker.
b. The instrument is payable at a definite time subject to an acceleration clause in the event of a default.
c. The instrument is postdate
d.
d. The instrument contains a promise to provide additional collateral if there is a decrease in value of the
existing collateral.
CPA-01547 Explanation
Choice "a" is correct. Negotiable commercial paper must be payable on demand or at a definite time [UCC 3-104(1)(c)]. An instrument payable at someone's death or at a time after someone's death is not payable at a definite time because while all people will die, we don't know when [UCC 3-109(2)].
Choice "b" is incorrect. Negotiable commercial paper must be payable on demand or at a definite time [UCC 3-104(1)(c)], and an instrument payable at a definite time but subject to acceleration is considered to be payable at a definite time because only the latest date for payment need be known [UCC 3-
109(1)(c)].
Choice "c" is incorrect. An instrument is not made non-negotiable by postdating [UCC 3-114(1)].
Choice "d" is incorrect. While to be negotiable an instrument must not be subject to any unauthorized promises [UCC 3-104(1)(b)], the UCC authorizes promises to maintain collateral [UCC 3-112(1)(c)].
CPA-01552 Type1 M/C A-D Corr Ans: C PM#27 R 6-01
20. CPA-01552 L w Nov 92 #35 Page 15
West Corp. received a check that was originally made payable to the order of one of its customers, Ted Burns. The following endorsement was written on the back of the check:
Ted Burns, without recourse,
for collection only
Which of the following describes the endorsement?
Special Restrictive
a. Yes Yes
b. No No
c. No Yes
d. Yes No
CPA-01552 Explanation
Choice "c" is correct. An endorsement is special if it specifies the person to whom it is payable [UCC 3-204]. No new payee is named here, so the endorsement is in blank. An endorsement is restrictive if it includes the words "for collection" [UCC 3-205(c)], so the endorsement is restrictive.
CPA-01555 Type1 M/C A-D Corr Ans: C PM#28 R 6-01
21. CPA-01555 L w Nov 91 #48 Page 17
For a person to be holder in due course of a promissory note:
a. The note must be payable in U.S. currency to the holder.
b. The holder must be the payee of the note.
c. The note must be negotiable.
d. All prior holders must have been holders in due cours
e.
CPA-01555 Explanation
Choice "c" is correct. Negotiability of the instrument is a prerequisite to holder in due course (HDC) status.
Choice "a" is incorrect. A note is negotiable as long as it is payable in currency recognized as money where the currency is issued.
Choice "b" is incorrect. The holder need not be the payee to be a HDC. The whole point of commercial paper is its transferability - it may be transferred beyond the original payee.
Choice "d" is incorrect. Not all prior holders need to have been HDCs for the present holder to be an HDC. For instance, if the note is endorsed to a person as a gift, the donee is not an HDC since he has not given value, but a subsequent holder could acquire HDC status by paying value for the note.
CPA-01557 Type1 M/C A-D Corr Ans: A PM#29 R 6-01
22. CPA-01557 L w Nov 90 #48 Page 20
A maker of a note will have a valid defense against a holder in due course as a result of any of the following conditions, except:
a. Lack of consideration.
b. Infancy.
c. Forgery.
d. Fraud in the execution.
CPA-01557 Explanation
Choice "a" is correct. An HDC takes free of personal defenses but is subject to real defenses. Lack of consideration is a personal defense and thus is not valid defense against an HDC.
Choice "b" is incorrect. An HDC takes free of personal defenses but is subject to real defenses. Infancy is a real defense (represented by the "I" in the FAIDS mnemonic) and so is a valid defense for the maker.
Choice "c" is incorrect. An HDC takes free of personal defenses but is subject to real defense. Forgery is a real defense (represented by the "F" in the FAIDS mnemonic) and so is a valid defense for the maker.
Choice "d" is incorrect. An HDC takes free of personal defenses but is subject to real defenses. Fraud in the execution is a real defense (represented by the "F" in the FAIDS mnemonic) and so is a valid defense for the maker.
CPA-05266 Type1 M/C A-D Corr Ans: B PM#40 R 6-01
23. CPA-05266 R eleased 2006 Page 7
Under the Negotiable Instruments Article of the UCC, an instrument will be precluded from being negotiable if the instrument:
a. Fails to state the place of payment.
b. Is made subject to another agreement.
c. Fails to state the underlying consideration.
d. Is undated.
CPA-05266 Explanation
Choice "b" is correct. Under the Negotiable Instruments Article of the UCC, an instrument is not negotiable if it states that it is "subject to" or "contingent upon" another agreement.
Choice "a" is incorrect. A negotiable instrument is not required to state the place of payment.
Choice "c" is incorrect. Consideration is not required for an instrument to be negotiable. We frequently make gifts by check. The check can be negotiable even though no consideration is given for the gift. Choice "d" is incorrect. Failure to date an instrument will not destroy negotiability. An undated instrument is counted as being payable on demand.
CPA-05526 Type1 M/C A-D Corr Ans: B PM#41 R 6-01
24. CPA-05526 R eleased 2007 Page 8
Under the Negotiable Instruments Article of the UCC, which of the following instruments meets the negotiability requirement of being payable on demand or at a definite time?
a. A promissory note payable one year after a person's marriage.
b. A promissory note payable June 30, year 1, whose holder can extend the time of payment until the
following June 30 if the holder wishes.
c. A promissory note payable June 30, year 1, whose maturity can be extended by the maker for a
reasonable time.
d. An undated promissory note payable one month after dat
e.
CPA-05526 Explanation
Choice "b" is correct. An instrument is payable on demand if it says that it is payable on demand or is silent regarding the time for payment. An instrument is payable at a definite time only if the latest date on which payment can be made can be determined from the face of the instrument. An instrument payable on June 30 or the following June 30 if the holder wishes is payable at a definite time because the latest date on which payment is due can be determined from the face of the instrument (the following June 30). Choice "a" is incorrect. An instrument is payable on demand if it says that it is payable on demand or is silent regarding the time for payment. An instrument is payable at a definite time only if the latest date on which payment can be made can be determined from the face of the instrument. The instrument here is not payable on demand. Neither is it payable at a definite time-even if the person's wedding date is set-because the wedding date could change.
Choice "c" is incorrect. An instrument is payable on demand if it says that it is payable on demand or is silent regarding the time for payment. An instrument is payable at a definite time only if the latest date on which payment can be made can be determined from the face of the instrument. The instrument is not payable on demand. Neither is it payable at a definite time because the extension clause does not set a specific due date.
Choice "d" is incorrect. An instrument is payable on demand if it says that it is payable on demand or is silent regarding the time for payment. An instrument is payable at a definite time only if the latest date on which payment can be made can be determined from the face of the instrument. The note is not payable on demand because it purports to be payable one month in the future. Neither is it payable at a definite time. Because the note is undated, it cannot be determined when the one-month period began or, consequently, when it ends.
Secured Transactions
CPA-01579 Type1 M/C A-D Corr Ans: A PM#3 R 6-02
25. CPA-01579 L w Nov 94 #59 Page 36
Under the Secured Transactions Article of the UCC, what would be the order of priority for the following security interests in consumer goods?
I. Financing agreement filed on April 1.
II. Possession of the collateral by a creditor on April 10.
III. Financing agreement perfected on April 15.
a. I, II, III.
b. II, I, III.
c. II, III, I.
d. III, II, I.
CPA-01579 Explanation
Choice "a" is correct. When there are conflicting perfected security interests in the same collateral, the first to be filed or perfected has priority. Here, I was filed first. II was next perfected by possession. III was last to be filed or perfected.
CPA-01582 Type1 M/C A-D Corr Ans: A PM#4 R 6-02
26. CPA-01582 L w Nov 94 #60 Page 39
Under the Secured Transactions Article of the UCC, which of the following remedies is available to a secured creditor when a debtor fails to make a payment when due?
Proceed Obtain a general
against the judgment against
debtor
collateral the
a. Yes Yes
b. Yes No
c. No Yes
d. No No
CPA-01582 Explanation
Choice "a" is correct. When a debtor defaults, the secured creditor can proceed against the collateral, but is not required to. Instead, the creditor can obtain a general judgment.
CPA-01583 Type1 M/C A-D Corr Ans: C PM#5 R 6-02
27. CPA-01583 L w May 94 #48 Page 29
Under the UCC Secured Transactions Article, which of the following events will always prevent a security interest from attaching?
a. Failure to have an authenticated record of a security agreement.
b. Failure of the creditor to have possession of the collateral.
c. Failure of the debtor to have rights in the collateral.
d. Failure of the creditor to give present consideration for the security interest.
CPA-01583 Explanation
Choice "c" is correct. For a security interest to attach (i) there must be an agreement to create the security interest evidenced by either an authenticated security agreement or the creditor's taking possession or control of the collateral, (ii) the creditor must give value, and (iii) the debtor must have rights in the collateral. Thus, a debtor must always have rights in the collateral in order for a security interest to attach.
Choice "a" is incorrect. If there is no authenticated security agreement, a security interest can attach if the secured party takes possession of the collateral or has control of it.
Choice "b" is incorrect. The creditor need not take possession for a security interest to attach if there is a written security agreement.
Choice "d" is incorrect. The creditor must give value, which includes antecedent debts. Thus, value is not limited to present consideration.
CPA-01612 Type1 M/C A-D Corr Ans: A PM#6 R 6-02
28. CPA-01612 L w May 94 #49 Page 31
Under the UCC Secured Transactions Article, which of the following after-acquired property may be attached to a security agreement given to a secured lender?
Inventory Equipment
a. Yes Yes
b. Yes No
c. No Yes
d. No No
CPA-01612 Explanation
Choice "a" is correct. A secured party may take a security interest in both after-acquired inventory and after-acquired equipment. The only limits on the effect of after-acquired property clauses involve consumer goods and commercial tort claims.
CPA-01617 Type1 M/C A-D Corr Ans: B PM#7 R 6-02
29. CPA-01617 L w May 94 #50 Page 34
Under the UCC Secured Transactions Article, which of the following actions will best perfect a security interest in a negotiable instrument against any other party?
a. Filing a security agreement.
b. Taking possession of the instrument.
c. Perfecting by attachment.
d. Obtaining a duly executed financing statement.
CPA-01617 Explanation
Choice "b" is correct. Because a holder in due course of a negotiable instrument has priority over a prior perfected security interest, the best way to perfect a security interest in a negotiable instrument is to take possession of it, because taking possession of the instrument prevents a later person from becoming a holder in due course.
Choice "a" is incorrect. A security interest perfected by filing may be defeated by a subsequent holder in due course, so filing is not the best method of perfecting here. Moreover, a financing statement, not a security agreement, is what is filed when filing is appropriate.
Choice "c" is incorrect. A security interest in a negotiable instrument is not automatically perfected upon attachment, as this choice suggests, so relying on attachment would be wholly ineffective.
Choice "d" is incorrect. Merely obtaining an executed financing statement is not a method of perfection; the statement must be filed to constitute perfection. Moreover, as discussed with respect to choice "b", filing is not the best method of perfecting when a negotiable instrument is involved because a subsequent holder in due course would have higher priority.
CPA-01618 Type1 M/C A-D Corr Ans: C PM#8 R 6-02
30. CPA-01618 L w May 94 #51 Page 33
Under the UCC Secured Transactions Article, perfection of a security interest by a creditor provides added protection against other parties in the event the debtor does not pay its debts. Which of the following parties is not affected by perfection of a security interest?
a. Other prospective creditors of the debtor.
b. The trustee in a bankruptcy case.
c. A buyer in the ordinary course of business.
d. A subsequent personal injury judgment creditor.
CPA-01618 Explanation
Choice "c" is correct. Perfection has little effect on a buyer in the ordinary course of business (such a buyer takes subject to a perfected security interest only if the buyer knows that the sale violates the security agreement).
Choice "a" is incorrect. Perfection gives the secured party superior rights in the collateral as against most later creditors.
Choice "b" is incorrect. If the bankruptcy is filed after perfection, the secured party will have priority in the collateral as against the trustee in bankruptcy because the trustee is treated as a lien creditor as of the day the bankruptcy petition is filed and a prior perfected security interest has priority over a subsequent lien creditor.
Choice "d" is incorrect. Subsequent judgment creditors have lower priority in collateral than a secured creditor who has perfected a security interest in the collateral.
CPA-01624 Type1 M/C A-D Corr Ans: C PM#10 R 6-02
31. CPA-01624 L w May 94 #53 Page 33
Larkin is a wholesaler of computers. Larkin sold 40 computers to Elk Appliance for $80,000. Elk paid $20,000 down and signed a promissory note for the balance. Elk also executed a security agreement giving Larkin a security interest in Elk's inventory, including the computers. Larkin perfected its security interest by properly filing a financing statement in the state of Whiteacre. Six months later, Elk moved its business to the state of Blackacre, taking the computers. On arriving in Blackacre, Elk secured a loan from Quarry Bank and signed a security agreement putting up all inventory (including the computers) as collateral. Quarry perfected its security interest by properly filing a financing statement in the state of Blackacre. Two months after arriving in Blackacre, Elk went into default on both debts. Which of the following statements is correct?
a. Quarry's security interest is superior because Larkin's time to file a financing statement in Blackacre
had expired prior to Quarry's filing.
b. Quarry's security interest is superior because Quarry had no actual notice of Larkin's security interest.
c. Larkin's security interest is superior even though at the time of Elk's default Larkin had not perfected
its security.
d. Larkin's security interest is superior provided it repossesses the computers before Quarry does.
CPA-01624 Explanation
Choice "c" is correct. When a security interest in collateral is perfected and the collateral is subsequently moved to another state, the collateral is temporarily perfected in the state into which it is moved for four months. Thus, since Larkin's security interest in Elk's computers was perfected in Whiteacre, the interest was temporarily perfected in Blackacre. Since the default occurred within the four month temporary perfection period, Larkin has priority over the bank's subsequently perfected security interest.
Choice "a" is incorrect. A secured creditor has four months in which to perfect in the new state when collateral in which the creditor has a perfected security interest is moved to the second state.
Choice "b" is incorrect. Quarry's lack of notice is irrelevant. There is a four month temporary period of perfection when collateral subject to a perfected security interest is moved to another state.
Choice "d" is incorrect. Larkin's security interest is superior, because it is prior in time, whether or not Larkin repossesses first, under the four month temporary period of perfection that applies when collateral subject to a perfected security interest is moved to another state.
CPA-01626 Type1 M/C A-D Corr Ans: A PM#11 R 6-02
32. CPA-01626 L w May 94 #54 Page 38
Drew bought a computer for personal use from Hale Corp. for $3,000. Drew paid $2,000 in cash and signed a security agreement for the balance. Hale properly filed the security agreement. Drew defaulted in paying the balance of the purchase price. Hale asked Drew to pay the balance. When Drew refused, Hale peacefully repossessed the computer.
Under the UCC Secured Transactions Article, which of the following remedies will Hale have?
a. Obtain a deficiency judgment against Drew for the amount owed.
b. Sell the computer and retain any surplus over the amount owed.
c. Retain the computer over Drew's objection.
d. Sell the computer without notifying Drew.
CPA-01626 Explanation
Choice "a" is correct. After consumer goods collateral is repossessed and more than 60% of the price has been paid, unless the debtor agrees otherwise, it must be sold and the creditor can hold the debtor liable for any deficiency.
Choice "b" is incorrect. After the sale, if there is any surplus it must be given to the debtor.
Choice "c" is incorrect. After consumer goods collateral is repossessed and more than 60% of the price has been paid, unless the debtor agrees otherwise, it must be sold.
Choice "d" is incorrect. A secured party generally must notify the debtor of the sale.
CPA-01627 Type1 M/C A-D Corr Ans: C PM#12 R 6-02
33. CPA-01627 L w May 94 #55 Page 39
Drew bought a computer for personal use from Hale Corp. for $3,000. Drew paid $2,000 in cash and signed a security agreement for the balance. Hale properly filed the security agreement. Drew defaulted in paying the balance of the purchase price. Hale asked Drew to pay the balance. When Drew refused, Hale peacefully repossessed the computer.
Under the UCC Secured Transactions Article, which of the following rights will Drew have?
a. Redeem the computer after Hale sells it.
b. Recover the sale price from Hale after Hale sells the computer.
c. Force Hale to sell the computer.
d. Prevent Hale from selling the computer.
CPA-01627 Explanation
Choice "c" is correct. Where a debtor has paid more than 60% of the price of consumer goods collateral and the creditor repossesses the collateral after default, the creditor must sell the collateral within 90 days unless the debtor agrees otherwise.
Choice "a" is incorrect. A debtor has a right to redeem before collateral is sold, but not after it is sold.
Choice "b" is incorrect. After collateral is sold, the proceeds go first to the costs of the sale, next to satisfy the secured party, then to any other party with an interest in the collateral. Only if there is a surplus can the debtor recover any of the sale price.
Choice "d" is incorrect. The debtor may allow the creditor to keep the collateral in satisfaction of the debt, but has no power to prevent a sale if the creditor does not want to retain the collateral in satisfaction.
CPA-01629 Type1 M/C A-D Corr Ans: C PM#13 R 6-02
34. CPA-01629 L w Nov 93 #53 Page 38
In what order are the following obligations paid after a secured creditor rightfully sells the debtor's collateral after repossession?
I. Debt owed to any junior security holder.
II. Secured party's reasonable sale expenses.
III. Debt owed to the secured party.
a. I, II, III.
b. II, I, III.
c. II, III, I.
d. III, II, I.
CPA-01629 Explanation
Choice "c" is correct. Upon disposition of the goods, the costs of the sale are satisfied first, the secured party is paid next, and any junior security holders are paid next. If any proceeds remain, they are remitted to the debtor.
CPA-01631 Type1 M/C A-D Corr Ans: D PM#14 R 6-02
35. CPA-01631 L w Nov 93 #58 Page 29
Winslow Co., which is in the business of selling furniture, borrowed $60,000 from Pine Bank. Winslow executed a promissory note for that amount and used all of its accounts receivable as collateral for the loan. Winslow executed a security agreement that described the collateral. Winslow did not file a financing statement. Which of the following statements best describes this transaction?
a. Perfection of the security interest occurred even though Winslow did not file a financing statement.
b. Perfection of the security interest occurred by Pine having an interest in accounts receivable.
c. Attachment of the security interest did not occur because Winslow failed to file a financing statement.
d. Attachment of the security interest occurred when the loan was made and Winslow executed the
security agreement.
CPA-01631 Explanation
Choice "d" is correct. A security interest attaches when there is a security agreement, the creditor gives value, and the debtor has rights in the collateral. All three requirements were present when the loan here was made and the security agreement was executed.
Choices "a" and "b" are incorrect. A security interest in accounts receivable can be automatically perfected upon attachment, but only if the accounts receivable assigned do not make up a significant part of the assignor's accounts receivable. Here, Winslow Co. assigned all of its accounts receivable, so automatic pefection does not apply.
Choice "c" is incorrect. A security interest attaches when there is a security agreement, the creditor gives value, and the debtor has rights in the collateral. A financing statement is not required, although it is relevant to perfection.
CPA-01645 Type1 M/C A-D Corr Ans: C PM#17 R 6-02
36. CPA-01645 L w May 93 #46 Page 29
On March 1, Green went to Easy Car Sales to buy a car. Green spoke to a salesperson and agreed to buy a car that Easy had in its showroom. On March 5, Green made a $500 downpayment and signed a security agreement to secure the payment of the balance of the purchase price. On March 10, Green picked up the car. On March 15, Easy filed the security agreement. On what date did Easy's security interest attach?
a. March 1.
b. March 5.
c. March 10.
d. March 15.
CPA-01645 Explanation
Choice "c" is correct. For a security interest to attach, three elements must coexist. There must be an agreement to create a security interest, the secured party must give value for the interest, and the debtor must have rights in the collateral. Here, all elements existed on March 10-the parties agreed to create a security interest on March 5, the secured party gave value on March 10, and the debtor obtained an interest in the collateral on March 10 when he picked up the car.
Choices "a" and "b" are incorrect as per the above.
Choice "d" is incorrect. A security agreement need not be filed for a security interest to attach to collateral. Filing (typically of a financing statement) is a method of perfection of a security interest. Here,
filing would not even be sufficient for perfection because a security interest in certificate of title property, such as a car, can be perfected only by notation on the certificate of title.
CPA-01647 Type1 M/C A-D Corr Ans: C PM#18 R 6-02
37. CPA-01647 L w May 93 #47 Page 32
Mars, Inc. manufactures and sells VCRs on credit directly to wholesalers, retailers, and consumers. Mars can perfect its security interest in the VCRs it sells without having to file a financing statement or take possession of the VCRs if the sale is made to:
a. Retailers.
b. Wholesalers that sell to distributors for resale.
c. Consumers.
d. Wholesalers that sell to buyers in the ordinary course of business.
CPA-01647 Explanation
Choice "c" is correct. A seller who sells goods on credit and retains a security interest in the goods to secure the purchase price has a purchase money security interest (PMSI). A PMSI in consumer goods is automatically perfected; there is no need to file.
Choices "a", "b", and "d" are incorrect. If Mars sells to retailers or wholesalers, the collateral is inventory, since it is held by the debtor for sale to others. A security interest in inventory is not automatically perfected, even if the secured party has a purchase money secured interest. The fact that a wholesaler sells to buyers in the ordinary course addresses the question of whether the buyers will be subject to Mars' security interest and does not affect Mars' need to file.
CPA-01648 Type1 M/C A-D Corr Ans: D PM#19 R 6-02
38. CPA-01648 L w May 93 #48 Page 31
Which of the following transactions would illustrate a secured party perfecting its security interest by taking possession of the collateral?
a. A bank receiving a mortgage on real property.
b. A wholesaler borrowing to purchase inventory.
c. A consumer borrowing to buy a car.
d. A pawnbroker lending money.
CPA-01648 Explanation
Choice "d" is correct. Perfection by taking possession requires the secured party to take possession of the collateral, and that is what happens when a pawnbroker lends money -- the pawnbroker gives a person money in exchange for an item of personal property, which the person may redeem by paying back the pawnbroker.
Choice "a" is incorrect. Mortgages on real estate are not even within Article 9, but in any case, a mortgagee does not usually take possession of the mortgaged premises; rather the mortgagor usually retains possession.
Choice "b" is incorrect. A wholesaler usually keeps possession of the inventory collateral, since it is difficult to sell if the secured party has possession.
Choice "c" is incorrect. Usually when a consumer buys a car, the secured party does not maintain possession of the collateral.
CPA-01652 Type1 M/C A-D Corr Ans: D PM#20 R 6-02
39. CPA-01652 L w May 93 #49 Page 33
A party who filed a security interest in inventory on April 1, 1993, would have a superior interest to which of the following parties?
人教版新目标八年级英语初二英语上册课文翻译【全册】 一单元 SECTION A 图片周末你通常做什么？我经常去看电影。 1c她在周末做什么？她经常去看电影。 2a你多久看一次电视？每周两次。 2c 你多久看一次电视？我每天看电视。你最喜欢什么节目？《动物世界》。你多久看一次？ Grammar Focus 你周末通常做什么？我通常踢足球。他们周末做什么？他们经常去看电影。他周末做什么？他有时看电视。你多久购物一次？我每月购物一次。程多久看一次电视？他每周看两次电视。 3格林中学学生做什么？大多数学生每周锻炼三或四次。一些学生每周锻炼一两次。一些学生非常活跃，每天都锻炼。至于家庭作业，大多数学生每天都做家庭作业。一些学生每周做三或四次家庭作业。没有学生每周做一两次作业。关于“看电视”的结果很有趣。一些学生每周看一两次电视，一些学生每周看三或四次电视。但大多数学生每天都看电视。 4谁是最好的英语学生？你能做什么来提高你的英语水平？你多久读一次英语书？我每周读两次英语书。 SECTION B 1a垃圾食品牛奶水果蔬菜睡觉咖啡 1b刘芳，你多久喝一次牛奶？我每天喝牛奶。你喜欢牛奶吗？不喜欢，但我妈妈想让我喝。她说牛奶对我的健康有益。 2c你多长时间运动一次？我每天都运动。你多长时间……一次？ 3a……但是我非常健康。我每天都锻炼，通常是在我放学回家的时候，我的饮食习惯非常好。我尽量多吃蔬菜。我每天都吃水果，每天都喝牛奶。我从不喝咖啡。当然了，我也喜欢垃圾食品，我每周吃二或三次。噢，还有，我每天晚上都睡九个小时。所以你看，我爱惜我身体。我的健康的生活方式帮助我取得了好的成绩。好的食品加上运动帮助我更好地学习。 3b我认为我有点不健康。我几乎不锻炼。我每周吃两次蔬菜，但我从不吃水果。并且我不喜欢喝牛奶。啐！我喜欢垃圾食品，每周吃三到四次。我也喜欢喝咖啡。因此或许我不是很健康，尽管我拥有一个健康的习惯。我每天晚上都睡九个小时。 4 你多久吃一次蔬菜？你做什么运动？玛丽亚每天锻炼。她喜欢玩…… SELF CHECK 1妈妈想让我六点起床跟她一起打乒乓球。爷爷十分健康因为他每天都锻炼。大量的蔬菜帮助你保持健康。你必须得尽量少吃肉。你有健康的生活方式吗？ Just for fun你健康吗？噢，我很健康。你最喜欢的运动是什么？我喜欢打篮球。哇！ 二单元 SECTION A 图片怎么了？我感冒了。怎么了？我胃痛。我背痛。 1c怎么啦？我喉咙痛。 2a 1.发烧—d.多喝水2.喉咙痛—b.加蜂蜜的热茶 3.胃痛—a.躺下休息 4.牙痛——c.看牙医 2c怎么了？我牙痛。也许你应该去看牙医。好主意。 Grammar Focus 我头痛。你应当上床睡觉。我胃痛。他不应当吃东西。她牙痛。她应当看牙医。 3a怎么啦？我觉得不舒服。我感冒了。什么时候开始的？大约两天前。噢，那太糟糕了。你应当休息一下。是的，我也是这样想的。我希望你快点好起来。 4怎么啦？你喉咙痛吗？不，我不痛。你头痛吗？是的，我头痛。你应当躺下来休息一下。 SECTION B 1a疲乏的；劳累的饥饿的口渴的紧张的；有压力的1b吃个苹果。早点上床睡觉。喝些水。听音乐 2c吉娜怎么啦？她累了。噢，她应当早点上床睡觉。她不应该去参加聚会。 3a健康的生活方式，中国方式 传统中医认为我们需要阴阳食品的平衡以保持健康。例如，你经常没有力气并感到疲倦吗？这或许是因为你吃了太多的阴性食品，你应当吃含阳性较高的食品，像牛肉。吃党参和黄芪草对这方面也是有好处的。但那些太紧张和易怒的人也许吃了太多的阳性食品，中医认为他们应当多吃阴性食品，像豆腐。现在中药在很多西方国家很受欢迎。拥有一个健康的生活方式很容易，均衡饮食很重要。 3b每个人都会不时地感到疲倦。当你疲倦时，你不应当晚上外出。你应当几个晚上早儿上床睡觉，并且你应该锻炼以保持健康，你也应吃水果和其他健康的食品。你不应当在你感到疲倦时学习。
Unit 1 Where did you go on vacation? Section A 1 (1a-2d) 一、教学目标： 1. 语言知识目标： 1) 能掌握以下单词：anyone, anywhere, wonderful, quite a few, most, something, nothing, everyone, of course, myself, yourself 能掌握以下句型： ①—Where did you go on vacation? —I went to the mountains. ②—Where did Tina to on vacation? —She went to the beach. ③—Did you go with anyone? —Yes, I did./No, I didn’t. 2) 能了解以下语法： —复合不定代词someone, anyone, something, anything等的用法。 —yourself, myself等反身代词的用法。 3）一般过去时态的特殊疑问句，一般疑问句及其肯定、否定回答。 2. 情感态度价值观目标： 学会用一般过去时进行信息交流，培养学生的环保意识，热爱大自然。 二、教学重难点 1. 教学重点： 1) 用所学的功能语言交流假期去了什么旅行。 2) 掌握本课时出现的新词汇。 2. 教学难点： 1) 复合不定代词someone, anyone, something, anything等的用法。 2) yourself, myself等反身代词的用法。 三、教学过程 Ⅰ. Lead-in 1. 看动画片来进入本课时的主题谈论上周末做了些什么事情，谈论过去发生的事情。 Ⅱ. Presentation 1. Show some pictures on the big screen. Let Ss read the expressions. 2. Focus attention on the picture. Ask: What can you see? Say: Each picture shows something a person did in the past. Name each activity and ask students to repeat: Stayed at home, Went to mountains, went to New York City 6. Went to the beach, visited my uncle, visited museums, went to summer camp 3. Now, please match each phrase with one of the pictures next to the name of the activity，point to the sample answer. 4. Check the answers. Answers: 1. f 2. b 3. g 4. e 5. c 6. a 7. d III. Listening 1. Point to the picture on the screen. Say: Look at the picture A. Where did Tina go on vacation? She went to mountains. Ask: What did the person do in each picture? 2. Play the recording the first time. 3. Play the recording a second time. Say: There are three conversations. The people talk about what did on vacation. Listen to the recording and write numbers of the names in the right boxes of the picture. 4. Check the answers. IV．Pair work 1. Point out the sample conversation. Ask two Ss to read the conversation to the class.
人教版英语八年级上册 Unit3 I’m more outgoing than my sister 教材全解 【教材内容解析】 Section A 1.Both Sam and Tom can play the drums, but Sam plays them better than Tom. (P. 17) both...and...意为“两者都”，并列两个主语时，谓语动词用复数形式。 Both Tom and Jim are interested in Math. 2.Tara works as hard as Tina. (P. 18) as...as...意为“和……一样”，两个as中间用形容词或者副词原级。 He is as tall as his father. I run as fast as he. 【拓展】not as...as...意为“不如……，比不上……”第一个as是副词，在否定句中可以换成so。She doesn't study as/so hard as her brother. Lucy is not as/so easygoing as Lily. 3.Oh, which one was Lisa(P. 18) which表示“哪一个”，表示在一定数量中进行选择；what用于选择范围较大或者不明确时，表示选择人或物的种类。
There are some books in the box. Which one is yours What is in the box 4.You can tell that Lisa really wanted to win, though.(P. 18) (1) win表示“赢得”后接比赛、奖项等表示物的名词作宾语；beat表示“打败”，后接某人、团队等表示人的名词作宾语。 They finally beat the other side and won the basketball match. Who won the first prize in the singing contest. (2)这里的though作副词，表示“可是、然而”，放在句末，前用都好隔开。 Jim said that he would come. He didn’t, though. 5.But the most important thing is to learn something new and have fun.(P. 18) (1)此处动词不定式作表语，放在be动词后面。 My work is to clean the room every day. His dream is to be a teacher. (2)have fun意为“玩得高兴”，后接动名词。 Did you have fun visiting that country Section B 1....is talented in music. (P. 20) talented作形容词，表示“有才能的、有天赋的”，be talented in表示“在……方面有天赋”。Li Yundi is talented in swimming. 2....truly cares about me. (P. 20)
人教版英语八年级上册 Unit 10 If you go to the party, you'll have a great time! 教材全解 【教材内容解读】 Section A have a great time、(P、73) 1.If you go to the party, you’ll 相当于enjoy oneself或者have fun。 have a great time意为“过得愉快、玩得开心”， They are having a great time in the park、 =They are enjoying themselves in the park、 2、The students are talking about when to have a class party/ a class meeting/a birthday party、(P、74) have a class meeting意为“开班会”。 We will have a class meeting next week、 3、What will Mark organize? (P、74) organize用作及物动词,表示“组织、安排”， 后接表示组织、活动类的名词做宾语,名词形式为organization 表示“组织”。 Last month, we organized a party、 order food from a restaurant、(P、74) 4.、、、let’s order此处表示“订购、点菜”,order sth、from、、、表示“从……订购某物”。 I ordered some chicken from that shop、 表示“命令”时,常用于order sb、(not) to do sth、结构中【拓展】order还可以作及物动词,意为“命令”，
人教版八年级上册英语知识点 Unit 1 Where did you go on vacation?（谈论假期生活，一般过去时） Unit 2 How often do you exercise?（谈论生活习惯，一般现在时） Unit 3 I'm more outgoing than my sister（谈论事物对比，形容词比较级） Unit 4 What's the best movie theater?（谈论事物比较，形容词最高级） Unit5 Do you want to watch a game show?（谈论内心想法，一般现在时） Unit6 I’m going to study computer science.(谈谈生活的目标，一般将来时) Unit7 Will people have robots?(对将来生活的预言，一般将来时) Unit8 How do you make a banana milk shake?(描述进程，祈使句) Unit9 Can you come to my party?(学习邀请，作出、接受和拒绝邀请，学习表请求的句子) Unit10 If you go to the party, you’ll have a great time.(作出决定，学习if的条件状语从句) ①复习一般过去时 ②复合不定代词的用法 ③反身代词的用法 ④系动词的用法 ⑤动词后的to do和doing 的区别 ⑥ed形容词和ing形容词的区别 ⑦“近义词”的区别 ⑧本单元中的主谓一致现象 ⑨动词过去式的构成及不规则动词表 ⑩用同义短语转换同义句时谓语动词形式一致性的培养。 ⑾感叹句的结构和连词的选择。 Unit1 Where did you go on vacation? 单词 anyone ['eniw?n] pron.任何人 anywhere ['eniwe?(r)] adv.任何地方n.任何(一个)地方 wonderful ['w?nd?fl] adj.精彩的；极好的 few [fju?] adj.很少的；n.少量 most [m??st] adj.最多的；大多数的； something ['s?mθ??] pron.某事物； nothing (=not…anything) ['n?θ??] pron.没有什么n.没有 myself [ma?'self] pron.我自己 everyone ['evriw?n] pron.每人；人人 yourself [j??'self] pron.你自己；你亲自 hen [hen] n.母鸡；雌禽 bored [b??d] adj.无聊的；厌烦的；郁闷的 pig n.猪 diary ['da??ri] n.日记；日记簿(keep a diary) seem [si?m] vi.似乎；好像
2020年初中英语八年级上册全册精编版
新目标人教版初中英语八年级上册精品教案全册 Love me love my dog!! Wish Love to fill around the world! 教学工作计划 【一】．本学期的指导思想： 1、要面向全体学生，关注每个学生的情感，激发他们学习英语的兴趣，帮助他们建立学习的成就感和自信心,培养创新精神； 2、整体设计目标，体现灵活开放，目标设计以学生技能，语言知识，情感态度，学习策略和文化意识的发展为基础； 3、突出学生主体，尊重个体差异； 4、采用活动途径，倡导体验参与，即采用任务型的教学模式，让学生在老师的指导下通过感知、体验、实践、参与和合作等方式，实现任务的目标，感受成功； 5、注重过程评价，促进学生发展，建立能激励学生学习兴趣和自主学习能力发展的评价体系。 总之，让学生在使用英语中学习英语，让学生成为Good User 而不仅仅是Learner。让英语成为学生学习生活中最实用的工具而非累赘，让他们在使用和学习英语的过程中，体味到轻松和成功的快乐，而不是无尽的担忧和恐惧。 仅供学习与交流，如有侵权请联系网站删除谢谢50
【二】．所教班级学生基本情况分析： 本届八年级学生的英语基础方面还很薄弱，经过上学期我们两位英语老师的不懈努力，年段学生的基础知识得到了加强，学习态度也有所好转。但是学生整体的惰性还是很强，自觉性很差。 另外，学生在情感态度,学习策略方面还存在诸多需要进一步解决的问题。例如：很多学生不能明确学习英语的目的，没有真正认识到学习英语的目的在于交流；有些同学在学习中缺乏小组合作意识；大多数同学没有养成良好的学习习惯，不能做好课前预习课后复习，学习没有计划性和策略性；不善于发现和总结语言规律，不注意知识的巩固和积累。 【三】奋斗目标： 钻研新课标，提高教学水平，真正做到教学相长，努力达到学校规定的教学指标。 【四】具体措施： 1. 每天背诵课文中的对话。目的：要求学生背诵并默写，培养语感。 2. 每天记5个生词，2个常用句子或习语。实施：利用“互测及教师抽查”及时检查，保证效果并坚持下去。 仅供学习与交流，如有侵权请联系网站删除谢谢50
备课本冀教版八年级上册 英语 全册教案 班级______ 教师______ 日期______
Unit 1 Me and My class Lesson1Back to School! Teaching objectives: 1. Graspthemastery vocabulary and phrases. 2.Make the students understand the meaning of the text. 3.Learn something about an e-mail written by English. After learning this lesson,the students can write their own e-mails. Teaching Aims 1.Knowledge goals: Master the vocabulary(physics, recent, ) 2. Ability goals: (1) Useful phrases and structures (one…the other…, make friends, introduce sb. to sb., the same as) (2) Understand the meaning of the text 3. Emotion goals: Learn how to express the first day of a new term Important points: Can use phrases freely to make sentences Difficult points: Master important phrases Teaching method:Speaking, Teaching progress: Classopening:Introduce the topic of this unit. Key steps: Step1. Ask the students to disc uss the question in“Chat Show” What did you do in your summer holiday? Step2.Dictation Dictatethesewords: back, be back, grade, student, pupil, class, have, have lessons /classes, more, cousin, brain Step3. Present new sentences be back/be back home e.g. I am back. T: Ask one student “Which Grade are you in this year?” S: I am in Grade 8 this year. T:How many students are there in your school? S: There are about 900 students in my school. T: How many pupils are there in your class? S: My class has 50 pupils. Then the teacher makes the students do pair works, make sure they can
学期教学计划 一. 指导思想 注重素质教育，强调从学生的学习兴趣、生活经验和认知水平出发，倡导体验、实践、参与、合作与交流的学习方式和任务型的教学途径，发展学生的综合语言运用能力，使语言学习的过程成为学生形成积极的情感态度、主动思维和大胆实践、提高跨文化意识和形成自主学习能力的过程。为学生的充分发展创造条件，为继续学习打下基础。 二. 教材分析 《新目标英语八年级（上）》共有十二个单元，每个单元都分为两个部分：A部分和B部分。新课通过听、说、读、写的全面训练，培养学生全面发展的能力。配以适量练习，及时对所学内容进行复习巩固。 教材突出几个方面： 1．语言功能项目（Functions）： Talk about how often you do things; Your health, give advice; Future plans; How to get to places; Make,accept and decline invitations; obligations; Personal traits; compare people; Describe a process; follow instructions; Events in the past; Famous people; Future intentions; Make polite requests; ask for permission; Discuss preferences; make comparisons. 2．语法项目： 形容词和副词的比较级和最高级；动词种类：情态动词can、could、must、have to、should；动词用现在进行时来表示按计划或安排将要进行的动作；用“be going to +动词原形”表示将要发生的事或打算；句子成份、句子的类型、简单句的五种基本句型。 3.教学进度安排 三．学生基本情况分析 四．完成教学任务的主要措施 五．教学方式呵学习方式的大体设想 1.遵循英语教学规律，寓思想教育于语言教学中； 2.精讲多练，着重培养交际运用英语的能力； 3．听、说、读、写全面训练，不同阶段有所侧重； 4.尽量使用英语，适当使用母语； 5．发挥教师的主导作用，采取多种教学方法，充分调动学生的主动性和积极性；
Unit 1 Where did you go on vacation?
本单元教材以Where did you go on vacation？为中心话题，围绕着描述“过去发生的事情”展开，学习和运用一般过去时态的一般疑问句Did you go/see/buy...？和特殊疑问句Where/What/How...？询问过去的事件，让学生学会谈论和分享过去发生的事件。本课教学内容与学生的实际生活密切相关，易于引发学生运用简单的英语进行交流。在学习活动中，学生通过交换对过去发生的事情的描述及看法，促进学生之间和师生之间的情感交流，增进情谊。Section A的主要学习内容是：复习一般过去时态和动词的规则与不规则变化，学习一般过去时态的一般疑问句：Did you...？及不定代词的用法。Section B安排了许多听、说、读、写的任务活动，教师在教学中可以灵活运用这些活动，将其中的一些活动进行变化或整合，充分调动学生参与的积极性，提高学生的听说读写能力。 第一课时Section A(1a－2d) Teaching Goals【教学目标】 Key words & phrases： anyone，anywhere，wonderful，few，most，quite a few，go on vacation Key sentences： go on vacation？I went to the mountains/New York City/summer camp/the beach. 2.Did you...？Yes，I did./No，I didn't. Teaching Key Points【教学重点】 The vocabulary： New York City，Central Park，few，most，quite a few，on vacation Target language： Where did you/they/he/she go on vacation？I/They/He/She went to the mountains/New York City/summer camp/the beach. Did you...？Yes，I did./No，I didn't. Teaching Difficult Points【教学难点】 Use the target language above to talk about past events. Teaching Aids【教学工具】 An English textbook，a tape recorder，CAI or courseware.