单选题 An analyst gathers the following information about the 2009 actual results for a company and its projected sales, cost of goods sold, and assets for 2010:

A、
B、 2009 actual
C、 2010 projected
D、
sales

cost of goods sold

total assets

current assets

current liabilities
E、
$9000000

$3000000

$4500000

$1800000

$1200000
F、
$9900000

$3450000

$4450000

【正确答案】 B

【答案解析】[分析] 流动资产属于销售额驱动项目，从而其预测值的变动幅度与销售额的变动幅度(10%)相同，亦即流动资产的2010年预测值为1800000×(1+10%)=1980000美元。 [考点] 预测财务报表的应用