（ ）is the approved version of the time-phased project budget，excluding any management reserves，which can only be changed through formal change control precedures and is used as a basis for comparison
（ ）is the approved version of the time-phased project budget，excluding any management reserves，which can only be changed through formal change control precedures and is used as a basis for comparison to actual results.（2017年下半年系统集成项目管理工程师）
A、The control accounts
B、Funding requirement
C、The cost estimates
D、The cost baseline
参考答案：D
参考解析：