委托收款划回时，付款人对收款人托收的款项需要拒绝付款的，应出具拒绝付款理由书，在收到托收凭证和有关债务证明的（），连同托收凭证和有关债务证明交开户银行。

A.次日

B.2个工作日

C.3个工作日

D.次日起3日内

On some projects, especially ones of smaller scope, activity sequencing, activity resource estimating, activity duration estimating, and （） are so tightly linked that they are viewed as a single process that can be performed by a person over a relatively short period of time.

A.time estimating

B.cost estimating

C.project planning

D.schedule development