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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.