Preferred share can not represent partial ownership in a company、

A．preferred

B．preferable

C．preferring

D．preferably

A．They prefer white.

B．They prefer red.

C．They prefer yellow.

D．They prefer gray.

A．They prefer white.

B．They prefer red.

C．They prefer yellow.

D．They prefer gray.

A．resisted

B．assisted

C．insisted

D．preferred

A．appointed

B．assigned

C．preserved

D．preferred

According to the passage, preferred stockholders are guaranteed ______.

A．a voting rate per share

B．a promise to buy back the stocks made by the company

C．a withdrawal of investment principal in time of liquidation

D．a fixed dividend receipt

A．preferred

B．learned

C．praised

D．created

[ A] preferred

[ B] disliked

[ C] wanted

[ D] improved

听力原文：M: Professor Wang, could you tell me the advantage of the preferred shares?

W: Preferred shares have certain rights, such as the preferred right to receive dividends before any ordinary dividends maybe declared.

Q: When do preferred shareholders have right to receive dividends?

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A．Before any ordinary dividends are declared.

B．After any ordinary dividends are declared.

C．Before any ordinary dividends are paid.

D．After any ordinary dividends are paid.

On 1 January, a company, which prepares its financial statements according to IFRS, arranged financing for the construction of a new plant. The company:

·Borrowed NZ$5,000,000 at an interest rate of 8%.

·Issued NZ$5,000,000 of preferred shares with a cumulative dividend rate of 6%, and

·During the first year of construction of the company was able to temporarily invest NZ$2,000,000 of the loan proceeds for the first six months and earned 7% on that amount.

The amount of financing costs to be capitalized (NZS) to the cost of the plant in the first years isclosest to:

A.330,000.

B.400,000.

C.630,000.