我是审计专业的，需要考哪些证？

According to the passage, companies can have different classes of stock mainly because the company wants ______.

A．to keep the financial costs at a certain level

B．to still have the control over the company

C．to keep the stock price from dropping

D．to attract more capital from the public

单句理解

听力原文：These time deposits earn higher interest rates, which may be fixed or floating, but no withdrawals are allowed until the term has ended.

(1)

A．Sometimes the interest rates on time deposits are not fixed.

B．People can draw these deposits at any time.

C．The interest rates on time deposits are fixed.

D．The interest rates on time deposits are floating.

Why should banks need to establish formal operating procedures?

A．The supervisory authorities require them to do so.

B．The shareholders expect a reasonable return on their investment.

C．The banks have to keep safe large volume of monetary items raised from all sources.

D．The banks engage in a large volume and variety of transactions.