關(guān)于應(yīng)收賬款周轉(zhuǎn)率描述錯(cuò)誤的是()
- A
應(yīng)收賬款周轉(zhuǎn)率(次數(shù))=銷售收入/平均應(yīng)收賬款余額
- B
平均應(yīng)收賬款余額 =(期初應(yīng)收賬款+期末應(yīng)收賬款)/2
- C
應(yīng)收賬款周轉(zhuǎn)天數(shù) = 360/應(yīng)收賬款周轉(zhuǎn)率
- D
應(yīng)收賬款周轉(zhuǎn)天數(shù) = 365/應(yīng)收賬款周轉(zhuǎn)率