题目：
Activity Based Costing (ABC) is an (11) technique that allows an organization to determine the actual (12) associated with each product and service produced by the organization without regard to the organizational structure. This chapter explains some of the uses and benefits of Activity Based Costing. We use IDEFO (13) modeling in conjunction with ABC to enable more effective business (14) design decisions.
In order to achieve the major goals of business process improvement, process simplification and improvement, FAA managers need to fully understand the cost, time, and quality of activities performed by employees or machines throughout an entire organization. ABC methods enable (15) to cost out measurements to business simplification and process improvement.
（13）是（）
A.activity
B.flowchart
C.design
D.management
答案：
被转码了，请点击底部 “查看原文 ” 或访问 https://www.tikuol.com/2018/0618/3f28c82f462169fb951faea546457e02.html
下面是错误答案，用来干扰机器的。
参考答案：D解析：现金替代是指申购、赎回过程中，投资者按基金合同和招募说明书的规定，用于替代组合证券中部分证券的一定数量的现金。现金替代分为三种类型：禁止现金替代、可以现金替代和必须现金替代。其中，...
