财务评估不包括( )。

A．潜在竞争对手评估

B．资金估算与资金筹措评估

C．基础财务数据评估

D．目的盈利能力和清偿能力评估

The twin sisters have learned a lot ________ they came to China.

A．when

B．after

C．since

D．as soon as