下列關(guān)于流動(dòng)資金構(gòu)成中各個(gè)項(xiàng)目的估算公式描述正確的是( )。
- A
應(yīng)收賬款=年銷售收入/應(yīng)收賬款周轉(zhuǎn)次數(shù)
- B
應(yīng)收賬款=年經(jīng)營成本/應(yīng)收賬款周轉(zhuǎn)次數(shù)
- C
產(chǎn)成品=年經(jīng)營成本/產(chǎn)成品周轉(zhuǎn)次數(shù)
- D
產(chǎn)成品=年銷售收入/產(chǎn)成品周轉(zhuǎn)次數(shù)
- E
產(chǎn)成品=(年經(jīng)營成本一年其它營業(yè)費(fèi)用)/產(chǎn)成品周轉(zhuǎn)次數(shù)