—Why didn't you buy that bike yesterday?

—I didn't like the color. ______, I didn't take enough money with me.[ ]

A. Above all

B. In addition

C. As a result

D. On the contrary

施工项目目标成本的分解，一定要方便（），能及时发觉施工过程中的成本问题，制定整改措施，使施工项目目标成本真正成为成本控制的（）文件。

A.成本检查，纲领性

B.成本分析（核算），纲领性

C.成本检查，指导性

D.成本分析（核算），指导性