Costofqualityis （）.

A.primarily caused by poor workmanship of workers who are building or manufacturing the produce

B.associated with non-conformance to specifications and requirements

C.used to determine whether a quality management program is suitable for a given project

D.negligible for most large projects

“增值税专用发票”税款抵扣联上记录的进项税额可以在购货单位作为“进项税额”列账。( )