Peterson, an American exporter, sells lumber to a Japanese importer, using a documentary letter of credit. Typically in this situation, the correspondent bank will be in Japan

a. True
b. False
Indicate whether the statement is true or false


False

Business

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Deposits made by a company but not yet reflected in a bank statement are called

a. Debit memoranda b. Deposits in transit c. Credit memoranda d. None of the above

Business

Auditing marketable securities - assertions Identify at least eight sources of evidence and testing the auditor may use in the audit of marketable securities by major assertion tested

Business

Which of the following is true of a patent application?

A. A patent application can be moved to the top of the list of other patents for review by the U.S. Patent and Trademark Office if the inventor pays $25,000. B. The U.S. Patent and Trademark Office must make a decision whether to grant a patent within a year from the date of filing a patent application. C. An inventor may file a provisional application with the U.S. Patent and Trademark Office and get a maximum of five days to prepare and file a final and complete patent application. D. The U.S. Patent and Trademark Office can grant priority to patent applications for products that are important to the national economy.

Business

All members of the Public Company Accounting Oversight Board (PCAOB) have to be certified public accountants (CPAs)

Indicate whether the statement is true or false

Business