计算应收账款周转天数和存货周转率(次数)。
材料全屏
27
【简答】
计算年末速动比率。
计算应收账款周转天数和存货周转率(次数)。
材料全屏
18
【简答】
根据以上材料（1）的经济业务，编制会计分录（只要求写出总分类科目）。
根据以上材料（2）的经济业务，编制会计分录（只要求写出总分类科目）。
根据以上材料（3）的经济业务，编制会计分录（只要求写出总分类科目）。
题目
考点：比率法的使用
应收收账款周转天数=365×应收收账款周转率=365×
存货周转次数=
代入公式即可。
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