Explanation
A:

B: Planning and Forecast Preparation
You can configure the timeframe and granularity for plans for each business process. Configuration settings are stored separately, so you can have a different timeframe and granularity for each business process and for each year.
D:

References:
Configuring Financials in Oracle Enterprise Planning and Budgeting Cloud
https://www.youtube.com/watch?v=aZjMGLMKmxQ
https://docs.oracle.com/cloud/latest/pbcs_common/EPBCA/common_configure_planning_and_forecase_prepara