All the following statements relating to Cost Management Plan are accurate except:

A) Specifies the precision level to which schedule activity cost estimates will adhere to.
B) Establishes variance thresholds for costs or other indicators.
C) Defines formats for various cost reports.
D) Specifies preferred tools to be used for cost estimating.

下列关于损失事件的表述正确的有（）。

A.根据历史上采购商违约概率，企业进行坏账准备计提以弥补预期损失，作为营运资本的一部分

B.风险资本是抵御企业破产倒闭的最后一道防线

C.纯粹风险和机会风险均可投保

D.应急资本本身不涉及风险转移