Which of the following statements is true?______.

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问题 Which of the following statements is true?______.

选项 A、An issue of preference shares dilutes the control of existing shareholders.
B、Payments of both interest and dividends are made after a company has paid tax on its profits.
C、An issue of long-term debt is appropriate for financing inventory.
D、None of the above.

答案D

解析 答案为D项。优先股股东不享有投票表决权,因此优先股的发行不会减弱普通股股东对企业的经营决策参与权;利息支付应从税前利润中支出,而股息红利支付则是从税后利润中支付;存货融资应发行短期债务,而不是以长期债务支持。本题中A项、B项、C项均错误,故选D项。
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