A.營(yíng)業(yè)周期=存貨周轉(zhuǎn)天數(shù)+應(yīng)收賬款周轉(zhuǎn)天數(shù)
B.存貨周轉(zhuǎn)天數(shù)=360/存貨周轉(zhuǎn)率
C.流動(dòng)資產(chǎn)周轉(zhuǎn)率=銷售收入/[(年初流動(dòng)資產(chǎn)+年末流動(dòng)資產(chǎn))/2]
D.總資產(chǎn)周轉(zhuǎn)率=銷售收入/年末資產(chǎn)總額
E.應(yīng)收賬款周轉(zhuǎn)率=銷售成本/平均應(yīng)收賬款