英翻中: Cost estimates may include contingency reserves (sometimes called contingency allowances) to account for cost uncertainty. Estimates may also be produced for the amount of management reserve to be funded for the project. Contingency reserves are often viewed as the part of the budget intended to address the “known-unknowns” that can affect a project. Contingency reserves are part of the cost baseline and the overall funding requirements for the project. Management reserves are intended to address the “unknown unknowns” that can affect a project. The management reserve is not included in the cost baseline but is part of the overall project budget and funding requirements.