No. Accounts represent companies or institutions, and Contacts the
people who work for them.
The BCM hierarchy is something like this:
Accounts can parent Contacts, Opportunities, and Activities.
Contacts can parent Opportunities, and Activities.
Opportunities can parent Activities.
Children can have a single parent, except for Activities, which can
have mutiple parents. I'm not sure if this last one is an intentional
feature.
Several people in this newsgroup have asked for Projects, to which you
can link multiple Accounts and Contacts. BCM clearly started as a sales
force
automation tool, hence Opportunities, and is slowly growing to address
more small business needs.
You should send your request the mswish at micorosft.com.