Analogous estimating （）.

A．uses bottom-up estimating techniques

B．uses the actual cost of previou similar projects as the basis for estimating the cost of the current project

C．is used most frequently in the later stages of a project

D．summarizes estimates for individual work items

公司应依法披露有关财务会计资料，上市公司应在会计年度前6个月结束后2个月内编制公司中期财务报告并予公告。( )