The income method for real estate valuation does NOT:（）

A. require a discounted cash flow model.

B. account for the effects of income taxes.

C. account for the effects of property taxes.

矿产资源补偿费是对在我国领域和管辖海域开采矿产资源而征收的费用，企业应交的矿产资源补偿费，应记入“营业税金及附加”科目进行核算。( )