CIA考试报名网址是什么

听力原文：W: Did you hear about Mr. William's case last week?

M: Yes. It's too terrible. As a matter of fact, he should not issue an open cheque in favor of a third party. Anyone who holds it would present it to the paying bank and obtain cash against it.

Q: What happened to Mr. Williams?

(16)

A．He lost a cheque and the thief cashed it.

B．He opened a cheque account.

C．A thief stole the money from the bank.

D．He cashed the cheque but the money was stolen by a thief.

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?

(17)

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.

听力原文：If a statement that presents a summary of the revenues and expenses of a business unit for a specific period, what is it called?

(3)

A．the income statement

B．the balance sheet

C．the financial statement

D．the statement of cash flow

Term borrowings are used to finance the borrowers to purchase buildings and equipment needed, working capital and existing obligations.

A．Right

B．Wrong

C．Doesn't say