如何才能快速考过CIA？

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

听力原文：Actually, in China by now, the dominant users of smart cards are not banks, but governments and commercial organizations.

(6)

A．The majority of smart cards users are governments and commercial organizations.

B．Many users of smart cards are powerful in governments and commercial organizations.

C．The dominant users of smart cards are banks in China by now.

D．The dominant users of smart cards used to he banks in China.

The cost-volume-profit (C-V-P) analysis can be used in making decisions about ______ and so on.

A．selling prices

B．production volume

C．levels of discretionary fixed costs

D．all the three above

对话理解

听力原文：W: When I want to borrow money from a hank, what should I do?

M: You should create a contract with the bank, stipulating the rate of interest, the repayment date, the amount and timing of any periodic cash interest payments, and other terms of the agreement.

Q: Which is not mentioned when creating a contract with the bank?

(11)

A．Stipulating the rate of interest.

B．Stipulating the repayment date.

C．Stipulating the amount and timing of any periodic cash interest payments.

D．Stipulating the financial sponsor.