Tom was late for school _____, which, of course, made his teacher very angry. [ ]

A. more or less

B. sooner or later

C. here and there

D. over and over again

进行工程项目施工成本核算时，如果预计合同总成本超过预计合同总收入，应将预计损失立即确认为当期费用，即需要计提（）。

A、合同预计损失准备

B、合同预计盈亏准备

C、合同预计减值准备

D、合同预计跌价准备