（ ）are those costs that cannot be directly traced to a specific project and therefore will be accumulated and allocated equitably over multiple projects by some approved and documented accounting procedure（ ）是指不能直接追溯到特定项目的成本，因此将通过一些批准和记录的会计程序在多个项目上平均累计和分配。

A. Direct costs直接成本

B. Operation costs运营成本

C. Indirect costs间接成本

D. Implement costs实施成本