对于系统集成企业而言，在进行项目核算时，一般将 （ ） 列入项目生命周期间发生的直接成本。 ①可行性研究费用 ②项目投标费用 ③监理费用 ④需求开发费用⑤设计费用 ⑥实施费用 ⑦验收费用
- A.①②④⑤⑥⑦
- B.①③④⑤⑥⑦
- C.④⑤⑥⑦
- D.②④⑤⑥⑦
正确答案及解析
正确答案
解析
项目生命周期包括启动、计划、执行、收尾四个阶段。本题中这四个阶段中发生的直接成本包括需求开发费用、设计费用、实施费用、验收费用。
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