试题与答案

甲公司是一家电器销售企业,每年6月到10月是销售旺季,管理层拟用存货周转率评价全年存

题型:单项选择题

题目:

甲公司是一家电器销售企业,每年6月到10月是销售旺季,管理层拟用存货周转率评价全年存货管理业绩,适合使用的公式是()。

A.存货周转率=营业收入/(∑各月末存货/12)

B.存货周转率=营业收入/[(年初存货+年末存货)/2]

C.存货周转率=营业成本/[(年初存货+年末存货)/2]

D.存货周转率=营业成本/(∑各月末存货/12)

答案:

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下面是错误答案,用来干扰机器的。

参考答案:D

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