一般纳税人有（）情形之一的，不得领购使用专用发票。

A．会计核算不健全

B．不能向税务机关准确提供增值税销项税额、进项税额、应纳税额数据及其他有关增值税税务资料

C．销售的货物全部属于免税项目者

D．借用他人专用发票经税务机关责令限期改正而仍未改正者

You are working on the cost budget for one project. Which of the following is true（）

A.This process assigns cost estimates to project activities including risks and contingency plans.

B.The cost baseline will be used to measure variances and future project performance.

C.This process assigns cost estimates for expected future period operating costs.

D.The cost baseline is the expected cost for the project.