甲型肝炎的潜伏期为（） A.1～5周 B.3～7周 C.2～6周 D.1～4周 E.

某企业2010年1月1日向银行借款10万元，期限6个月，年利率9%，每月末计提利息。按银行规定一般于每季度末收取短期借款利息，2010年3月份企业对短期借款利息应作的会计处理为( )。

A．借：财务费用 750

B．借：财务费用 1500 应付利息 1500 应付利息 750 贷：银行存款 2250 贷：银行存款 2250

C．借：财务费用 750

D．借：财务费用 2250 贷：银行存款 750 贷：银行存款 2250

中央银行增加基础货币供给的途径有（）。

A.再贴现

B.再贷款

C.财政借款

D.从市场上买入国债

E.买入黄金与外汇

经 * * 分娩时，为预防产后出血，静注麦角新碱应在（）

A.胎头拨露阴唇后联合紧张时

B.胎头已着冠时

C.胎头娩出时

D.胎肩娩出时

E.胎盘娩出后

The collapse of Enron, the largest bankruptcy in American history, has rung out a banner year for American business failures. In Europe, the fallout from the Swissair and Sabena insolvencies continues. In the current global slump, more companies are likely to go under. Now is a perfect time to reconsider how to handle such failures: let them sink, or give them a chance to swim

In America, bankruptcy has come to mean a second chance for bust businesses. The famous "Chapter 11" law aims to give a company time to get back on its feet, by shielding it from debt payments and prodding banks to negotiate with their debtor. It even allows an insolvent company to receive fresh finance after it goes bust. On the other side of the Atlantic, when companies stumble, almost as much effort is spent in fingering the guilty as in trying to salvage a viable business. British and French laws, for example, can make a failing company’s directors face criminal penalties and personal liability. Moreover, bankers have the power, at the first sign of trouble, to push a company into the arms of the receivers. Some modest changes are afoot, however. Britain is considering moves that would bring its rules closer to America’s. New laws in Germany should also make it easier to revive sick companies, although trade unions still have their say.

But even with the arrival of the euro and moves towards a single financial market, going bust in Europe is a strictly local affair. Long before America had a single currency, the American constitution provided uniform bankruptcy laws, observes Elizabeth Warren of the Harvard Law School. Europe’s patchwork of national laws, according to Bill Brandt of " Development Specialists", a consultancy, inhibits lending and makes it difficult to fix ailing firms.

Transatlantic insolvencies are even harder, as a Belgian-based software company, Lernout and Hauspie, discovered this year. Its American reorganization plan was thwarted by a Belgian judge, who ordered a sale of the firm’s assets. As the European Union inches toward greater harmonization, should it try to mimic America

Critics of Chapter 11 think not. They argue that America’s bankruptcy system is wasteful, lets failed managers go unpunished, and gives some companies an unfair advantage. In Chapter 11, admittedly, lawyers and advisers gobble up fees, but a recent study argues that the fees are no larger than those for most mergers and acquisitions. One common complaint, that managers enjoy the high life while creditors go begging, fails to stand up to the data from America’s previous wave of bankruptcies in the early 1990s. Stuart Gilson of the Harvard Business School found that more than two-thirds of top managers were ousted within two years of a bankruptcy filing. More troubling is that some American firms seem to enjoy second and third trips to bankruptcy court, cheekily termed Chapters 22 and 33. Some see this as evidence that, ton often, they use Chapter 11 to keep running. But there is more to the story.

From the third paragraph we know for sure that（）

A. the arrival of the euro smoothes the way to recovery for the bust businesses

B. in America the adoption of a single currency made uniform bankruptcy laws possible

C. there’s no uniform bankruptcy laws in European countries

D. in European countries bankruptcy laws are not enacted effectively

有效的项目整合通常需要强调（）

A、项目团队成员个人能力

B、及时更新项目计划

C、对主要交接点进行有效沟通

D、高层管理控制