成本法的操作步骤不包括（）。
A.估算土地取得费和土地开发费
B.估算税费、利息和利润
C.估算土地还原利率
D.估算土地所有权收益
参考答案：C
Philip has gone to New Zealand．
Oh，can you tell me________?
A．when did he leave
B．when he is leaving
C．when he left
D．when is he leaving
河流
