A公司年营业收入为1000万元，年营业成本为800万元，存货平均余额为400万元，则存货周转率是（）
速动比率同流动比率相比，最大的区别是计算速动比率时应剔除（）
A企业的流动资产为36万元，长期负债为78万元，固定资产为480万元，流动负债为20.5万元，则资产负债率为（）
A公司年营业收入为1000万元，年营业成本为800万元，存货平均余额为400万元，则存货周转率是（）
下列选项中，反映公司偿债能力的财务比率是（）
下列各项中，不会影响流动比率的业务是（）
题目
比率法的使用
根据公式，存货周转率=营业成本÷平均存货，则A公司的存货周转率=800÷400=2（次）。
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