问题
单项选择题
An analyst gathers the following information about a company:
A．cost of goods sold
B．$18.4 million
C．average inventory
D．$2.5 million
E．receivables turnover
F．24 times
G．number of days of payable
H．25 days
答案
参考答案：A
解析：[分析] 存货周转率=产品销售成本(COGS)/平均存货 =18400000/2500000 =7.36 存货处理天数=365/存货周转率=365/7.36=49.6天 应收账款天数=365/应收账款周转率=365/24=15.2天 现金转换周期=应收账款天数+存货处理天数-应付账款天数 =15.2+49.6-25 =39.8天 [考点] 财务比率的分类与计算方法