填空题

A -- government assignment B -- open market value
C -- cost of development D -- professional fee
E -- finance costs F -- sale proceeds
G -- floor area H -- land use certificate
I -- land use fee J -- key zones for development
K -- project approval L- planning approval
M -- business license N -- urban planning
O- state-owned land P- balance sheet
Q- financial situation ( ) 开发费 ( ) 国有土地