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You are working on the cost budget for one project. Which of the following is true（）
A:This process assigns cost estimates to project activities including risks and contingency plans.
B:The cost baseline will be used to measure variances and future project performance.
C:This process assigns cost estimates for expected future period operating costs.
D:The cost baseline is the expected cost for the project.

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出自：信息系统项目管理师（高级）

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