单选题:项目成本核算的主体和中心任务是(  )。

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题目内容:
项目成本核算的主体和中心任务是(  )。 A.执行国家有关成本开支范围、费用开支标准、工程预算定额和企业施工预算
B.反映和监督施工项目成本计划的完成情况
C.正确及时地核算施工过程中发生的各项费用,计算施工项目的实际成本
D.建立各种财产物资的收发、领退、转移、报废、清查、盘点制度

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