I can't seem to remember any A,B,C announcement. At our airline the Purser usually does the announcements in English and the route language if they know it, if not then another onboard F/A that is language qualified will complete the announcments in the route language. Also, yes it certainly matters where we sit as each position has different responsibilities as Exnonrev mentioned. Our positions not only determine our emergency procedures but our service rows, galley position, safety equipment responsibilities, pre-departure inspections, and even which of us gets to serve the flight deck EEEK!!
Maybe you could clear up the A,B,C thing it would help things a lot!
Emergency! Keep your head down, stay down!!