单选题
At year-end , Sun company reported cost of goods sold of $ 400 million. Ending accounts payable is $100 million, Assuming there are 365 days in a year, How many days on average it takes Sun company to pay its suppliers.
【正确答案】
B
【答案解析】days' sales in accounts payable = accounts payable/COGS × number of days = 100/400 × 365 = 91.25 days.