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.