西餐宴会服务中，为客人上头盆时，应先（），再上头盆。

A.上香巾

B.上茶水

C.上咖啡

D.斟酒

Which of the following statements concerning security valuation is least accurate（）

A. A stock with a dividend last year of $ 3.25 per share, an expected dividend growth rate of 3.5%, and a required return of 12.5% is estimated to be worth $36.11.

B. A stock to be held for two years with a year-end dividend of $2.20 per share, an estimated

value of $20.00 at the end of two years, and a required return of 15% is estimated to be worth $18.70 currently.

C. A preferred stock with a dividend of $3.00 per share and a required return of 11.5% is estimated to be worth $ 26.09 currently.