小编导读： USCPA美国注册会计师，是由AICPA美国注册会计师协会颁发，是全球财会证书中含金量*6的证书之一，因其具备全球签字权，可换全球八个国家的会计资格证而成为全球使用范围最广的财会证书。
Which of the following is true of a stop payment order given by a drawer of a check to the drawee bank?
A. If the drawee bank fails to follow a valid stop payment order, it is automatically liable to the drawer for the amount of the check.
B. The drawer of a check can give a stop payment order only if s/he can prove a valid defense.
C. The stop payment order may be oral but is effective for a shorter time than a written stop payment order.
D. Stop payment orders must be in writing to be effective.
Answer:C
C is corrent. Stop payment orders may be oral and are valid for 14 days. Written stop payment orders are valid for 6 months and are renewable.
A is incorrect because the bank is liable only if its failure ultimately causes its customer a loss. If the drawer has no valid defense to refuse payment, the drawer has suffered no loss. The bank must also be given a reasonable time to act on the stop payment order.
B is incorrect because the drawer may give the bank a stop payment order and the drawer will eventually have to pay if s/he has no valid defense to payment.
D is incorrect because stop payment orders may be oral.