题干：电信销售团队的经理Sara，有以下部门预算
那么她负责的责任中心可以被称作为？
考点：Responsibility Accounting and Performance Measures-Responsibility Centers
关键词：bills
解题思路：
4个考核中心之间的比较
营收中心以收入为考核指标。成本中心以成本为考核指标。利润中心以利润为考核指标。而投资中心以回报率为考核指标。而剩余收益/投资额=报酬率
本题目是销售团队，题中列示的是预算销售数据，即收入中心
Answer (B) is correct . Bellows’s departmental budget contains only revenue amounts, no costs.
Answer (A) is incorrect because Bellows’s departmental budget contains revenues, not costs.
Answer (C) is incorrect because Bellows’s departmental budget contains revenues without costs.
Answer (D) is incorrect because Bellows’s departmental budget contains revenues without costs and no capital spending.
Her responsibility center is best described as a
