问题
单项选择题
At year-end , Sun company reported cost of goods sold of $ 400 million. Ending accounts payable is $100 million, Assuming there are 365 days in a year, How many days on average it takes Sun company to pay its suppliers.（）
A．80.75 days
B．91.25 days
C．102.25 days
答案
参考答案：B
解析：
days' sales in accounts payable = accounts payable/COGS × number of days = 100/400 × 365 = 91.25 days.