问题
单项选择题
An analyst has gathered the following information about a company: Cost of goods sold equals 65 percent of sales Inventory of $ 450000 Sales of $ 1 million What is the value of this firm’ s average inventory processing period using a 365-day year（）
A. 117 days.
B. 94 days.
C. 252.7 days.
答案
参考答案：C
解析：
COGS =0.65×$1000000=$ 650000. Inventory turnover = CGS/Inventory = $ 650000/$ 450000 = 1.4444. Average Inventory Processing Period = 365/1.4444 = 252.7 days.
