某企业某年末营业收入总额为1000万元，其中兼营业务的比重为30%；期初固定资产原值为700万元，累计折旧150万元，期末固定资产原值为900万元，累计折旧250万元，则固定资产周转率和周转天数的计算错误的是（）
企业之间关联方交易的类型包括（）
非会计报表信息的利用与分析主要包括（）
下列选项中，不属于会计政策变更是（）
下列选项中，说法正确的是（）
以下属于资产负债表日后非调整事项的有（）
题目
固定资产周转率与固定资产周转天数
固定资产周转率=主营业务收入/固定资产平均余额=(1000ⅹ70%)/(700-150+900-250)/2=1.17
固定资产周转天数=360/固定资产周转率=360/1.17=307.70
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