题目内容

阅读以下说明，回答问题1和问题2。
[说明]
测试是信息系统开发周期中一项十分重要的工作，是保证系统质量与可靠性的重要措施。信息系统测试周期通常包括下图所示的4个阶段。在每个测试阶段中，通常需要对不同类型的对象进行测试。
请写出上图中前三个阶段的名称和对应的测试对象。

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编制甲公司与所得税相关的会计分录。

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联系实际谈谈成本管理的基本要求。