A、全额并购
B、权益并购
C、股权并购
D、资产并购

参考答案:C,D
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A. 投入决策的时间有限
B. 制定决策所需的信息不充分
C. 对特定的政策和行动抱有偏见
D. 会过滤对己不利的信息

A、能显著改进现有产品的性能、质量,提高生产效益
B、能节约原材料、燃料、动力
C、应当提交该工业产权或者专有技术的有关资料
D、应该未设立任何担保物权

A、合营期限届满
B、企业发生严重亏损
C、合营一方不履行合营协议、合同、章程规定的义务,致使企业无法继续经营
D、因自然灾害、战争等不可抗力遭受严重损失

A、《海商法》
B、《海牙规则》
C、《维斯比规则》
D、《汉堡规则》

A、一方当事人死亡或破产
B、装货港或卸货港被全部封锁
C、船舶根据政府命令被扣押
D、货物被禁止从装货港输出或向卸货港输入

判断题

附注是财务报表不可或缺的组成部分,是对财务报表所有项目的文字描述或明细资料。( )

参考答案:

判断题

组成报告式所有者权益变动表仅仅部分反映了所有者权益变动的情况,没有做到全面反映。( )

参考答案:

判断题

分类账簿是指按经济业务发生的先后顺序分别设立账户并进行登记的账簿,按分类的概括程度不同,又可分为总分类账簿和明细分类账簿。( )

参考答案:

A、犯罪本人所属国
B、犯罪行为发生地
C、受害国
D、犯罪本人居留国

Part B (10 points)
[A] If such pills catch on, they could generate significant revenues for drug companies. In Pfizer's case, the goal is to transfer as many qualified patients as possible to the combo pill. Norvasc's patents expire in 2007, but Pfizer could avoid losing all its revenues from the drug at once if it were part of a superpill. Sena Lund, an analyst at Cathay Financial, sees Pfizer selling $4.2 billion worth of Norvasc-Lipitor by 2007. That would help take up the slack for falling sales of Lipitor, which he projects will drop to $5 billion in 2007, down from $8 billion last year.
[B] As usual, economics could tip the scales. Patients now taking both Lipitor and Norvasc 'could cut their insurance co-pay in half' by switching to the combo drug, Gavris notes. That's a key advantage. Controlling hypertension, for instance, can require three or more drugs, and the fi- nancial burden on patients mounts quickly. If patients also benefit—as Pfizer and other drug companies contend—making the switch to superpills could be advantageous for everyone.
[C] Multifunction superpills aren't nearly as farfetched as they may sound. And reducing such serious risks to heart health as soaring cholesterol, diabetes, and high blood pressure potentially could save many lives and be highly lucrative for drug companies. A combo pill from Pfizer (PFE) of its hypertension drug Norvasc and cholesterol-lowering agent Lipitor 'could have huge potential,' says Shaojing Tong, analyst at Mehta Partners. 'Offering two functions in one pill itself is a huge convenience. '
[D] Some other physicians are more skeptical. 'If you want to change dosage on one of the new pill's two drugs, you're stuck,' fears Dr. Irene Gavris, professor of medicine at Boston University School of Medicine. She says she would feel most comfortable trying the combination pill on patients who 'have been on the drugs for a while' and are thus unlikely to need changes in dosage.
[E] Combining treatments would challenge doctors to approach heart disease differently. But better patient compliance is important enough, says Rockson, that he expects doctors to be open to trying the combined pill.
[F] Doctors also may be quick to adopt Norvasc-Lipitor, Pfizer figures, because it's made up of two well-studied drugs, which many physicians are already familiar with. But Dr. Stanley Rockson, chief of consultative cardiology at Stanford University Medical Center, says fixed-dose combination pills represent 'an interesting crossroads' for physicians, who are typically trained to 'approach each individual problem with care. '
[G] Pfizer argues that addressing two distinct and serious cardiovascular risk factors in one pill has advantages. People with both hypertension and high LDL cholesterol (the 'bad' kind) number around 27 million in the U. S. , notes Craig Hopkinson, medical director for dual therapy at Pfizer, and only 2% of that population reaches adequate treatment goals. Taking two treatments in one will increase the number of patients who take the medications properly and 'assist in getting patients to goal,' he says.
(41)

A.2
B.
C.
D.
E.
F.
(41)

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