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某公司发行优先股100万股,每股面值100元,固定年股利率为12%,发行费用率为 4%,则发行该批优先股的资金成本率为()。

A. 0.0454
B. 0.08
C. 0.12
D. 0.275

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听力原文: Can this bird help alleviate the pain caused by some common ailments? Well, its bite certainly won't help matters, but its oil just might. Emu oil, a legendary treatment first used by Australian aborigines hundreds of years ago, is produced by rendering fats from the bird. The aborigines used it to treat their wounds.
Today, this folklore remedy is getting new attention from scientists. A team of researchers from Australia' s Adelaide Women' s and Children' s Hospital is trying to find out, once and for all, if the flightless bird truly possesses healing powers, and they' ye been encouraged by previous tests that have demonstrated the oil' s value, especially, in the treatment of arthritis
This is the end of Listening Comprehension.
What is the passage primarily concerned with?

A. The study of Emu oil
B. the use of Emu oil
C. The effect of Emu oil
D. neither of above choices

M: I've been going to her for years. I don't see how you could do better.
Q: What does the man imply?
(15)

A. The man knows Dr. Brown very well.
B. The woman should see doctors, but not Dr. Brown.
C. Dr. Brown is not a senior doctor.
Dr. Brown is a very qualified doctor.

存货发生的盘亏,在报经批准后应计入()。

A. 其他业务支出
B. 管理费用
C. 营业费用
D. 财务费用

营业推广适用于品牌忠诚度较弱的消费者。

A. 正确
B. 错误

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