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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Add the contingency plan to the risk work item on the contingency plan TAB, or add the plan as an attachment.

将应变计划添加到“应变计划”选项卡上的风险工作项中，或将此计划添加为附件。

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