单选题 Given the following information about a company: Receivables turnover = 10 times Payables turnover = 12 times Inventory turnover = 8 times What are the average receivables collection period, the average payables payment period, and the average inventory processing period respectively? Average Receivables Average Payables Average Inventory Collection Period Payment Period Processing Period ①A. 37 30 52 ②B. 37 45 46 ③C. 37 30 46
【正确答案】 C
【答案解析】Ave. receivables collection period = 365/10 = 36.5 or 37. Ave. payables payment period = 365/12 = 30. 4 or 30. Ave. inventory processing period = 365/8 =45.6 or 46.