NO.PZ2018062005000063
问题如下：
PZ company has credit sales $50,000 with cost of goods sold $30,000, average account receivable is $3,000, average accounts payable is $2,600, average inventory is $5,000 and purchase inventory $46,000, please calculate the net operating cycle:
选项：
A.62.1 days
B.82.73 days
C.71.89 days
解释：
A is correct, NO. of days inventory=365/(30,000/5,000)=60.83
NO. of days receivables=365/(50,000/3,000)=21.9
Operating cycle=21.9+60.83=82.73
NO. of days payable=365/(46,000/2,600)=20.63
Net operating cycle=82.73-20.63=62.1
为什么inventory是4000/3000？其他两项同理
