A、Before any ordinary dividends are declared. B、After any ordinary dividends are declared. C、Before any ordinary dividends are p

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问题  
W: I wish to cash this cheque from U. S. A. , but the man in the next window told me to bring it here.
M: Oh, yes. This is a personal cheque. We wouldn’t be able to cash it for you until the proceeds are collected from the paying bank.
Q: What does the man mean?
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?

选项 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.

答案A

解析 这段对话谈论的是优先股的优势所在,女士的回答是他们能“receive dividends beforeany ordinary dividends maybe declared”,故A选项正确。
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