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

（）第一个用量的差异来解释质为差异.

A.普罗泰哥拉

B.阿那克萨哥拉

C.德谟克利特

D.阿尔克美恩