Preferred stock differs from common stock essentially in that_______
A、the price of the former is usually more than that of the latter
B、the dividend for preferred stock is often higher than that for common stock
C、preferred stock dividends are usually set when the stock is first sold whereas common stock dividends are not
D、preferred stockholders have the privilege to share the corporation's dividends before common stockholders,but they do not have voting rights in the corporation
【正确答案】：D
【名师解析】:优先股与普通股的主要区别在于优先股股东在公司分红时享有优先权，但通常不具备公司决策的投票权。选项A提到价格，这并不是优先股和普通股的本质区别。选项B提到股息通常更高，这也不是优先股的定义特征。选项C提到股息的设定，但这不是优先股与普通股的主要区别。正确答案是选项D，它准确指出了优先股股东在分红时的优先权和缺乏投票权的特点。
