The controller’s job includes responsibility for___.财务控制人员的工作包括对___负责（）

A. A、analysis of proposed mergers, acquisitions and spin-offs （对拟议的合并，收购和分拆的分析）

B. B、preparation of financial statements for use by shareholders, creditors and regulatory authorities （准备供股东，债权人和监管机构使用的财务报表）

C. C、relations with the external investment community （与外部投资界的关系）

D. D、all of the others （以上全部选项）