Realistically, a budget accounting item for contingency allowance should be established whenever a contingency amount was included in the final cost estimate.

在实际操作当中，无论详细的成本估算中是否包括了意外事件，项目预算都应列支一笔应急储备金。

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Converting a final cost estimate into a project budget compatible with an organization's cost accounts is not always a straightforward task.

把最终的成本估算转化成与组织的成本报告兼容的项目预算并不是一项简单的工作。

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Moreover, the categories of cost accounts established within an organization may bear little resemblance to the quantities included in a final cost estimate.

此外，建立在组织内部的成本报告种类同详细的成本估算中的数量很少有相似之处。

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