Kingdom of Wonders, ______ in 1995 in Fremont, Calif., became an industry legend for two toys: a talking bear and a ray-gun game.

A．find

B．found

C．founded

D．founding

龙华会计师事务所系经主管部门批准成立的我国最早的合伙制会计师事务所。今年该所与国内的另一会计师事务所进行了合并。龙华事务所的合并战略属于( )。

A．集中化战略
B．市场渗透战略
C．纵向一体化战略
D．横向一体化战略