()are?those?costs?that?cannot?be?directly?traced?to?a specific?project?and?therefore?will?be?accumulated?and allocated?equitably?over?multiple?projects?by?some?approved and?documented?accounting?procedure.A.Direct costsB.Operation costsC.Indirect costsD.Implement costs
()are?those?costs?that?cannot?be?directly?traced?to?a specific?project?and?therefore?will?be?accumulated?and allocated?equitably?over?multiple?projects?by?some?approved and?documented?accounting?procedure.
A.Direct costs
B.Operation costs
C.Indirect costs
D.Implement costs
B.Operation costs
C.Indirect costs
D.Implement costs
参考解析
解析：本题翻译：
（）是指不能直接追溯到特定项目的成本，因此将通过一些批准和记录的会计程序在多个项目上平均累计和分配。
A.直接成本B.运营成本C.间接成本D.实施成本
本题考查成本的分类，不能直接的就可以理解为间接，间接成本：来自一般管理费用科目或几个项目共同负担的项目成本所分摊给本项目的费用。
而成本管理中不是涉及运营成本、实施成本。排除BD选项。所以此题选择C选项。
（）是指不能直接追溯到特定项目的成本，因此将通过一些批准和记录的会计程序在多个项目上平均累计和分配。
A.直接成本B.运营成本C.间接成本D.实施成本
本题考查成本的分类，不能直接的就可以理解为间接，间接成本：来自一般管理费用科目或几个项目共同负担的项目成本所分摊给本项目的费用。
而成本管理中不是涉及运营成本、实施成本。排除BD选项。所以此题选择C选项。
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