a. Are charge accounts for personnel time management 是人事时间管理的经费帐户 b. Summarize project costs at level 2 of the WBS 在2级WBS水平上总结项目费用 c. Identify and track management reserves 界定并跟踪管理储备金 d. Represent the basic level at which project performance is measured and reported 代表测算和报告项目进展的基本水平