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USCPA每日一练之REG【2015-9-15】

来源：高顿网校 2015-09-15

　　An agency coupled with an interest will be created by a written agreement which provides that a/an

　　A. Employee is hired for a period of 2 years at $40,000 per annum plus 2% of net sales.

　　B. Attorney is to receive 25% of a plaintiff’s recovery for personal injuries.

　　C. Borrower shall pledge securities to a lender which authorizes the lender to sell the securities and apply the proceeds to the loan in the event of default.

　　D. Broker is to receive a 5% sales commission out of the proceeds of the sale of a parcel of land.

　　Answer:C

　　C is corrent. An agency coupled with an interest will be created any time the agent has either a property interest or a security interest in the subject matter of the agency. If a lender obtains authorization to sell pledged securities and applies the proceeds to the loan in the event of the borrower’s default, that lender becomes an agent with a security interest in the subject matter of the agency relationship, and the agency is irrevocable.

　　A is incorrect. In this situation, the agent merely has rights to a percentage of proceeds to be received, but has no interest in the subject matter of the agency relationship.

　　D is incorrect. In this situation, the agent merely has rights to a percentage of proceeds to be received, but has no interest in the subject matter of the agency relationship.

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　　解析：USCPA到底是什么？

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