问题如下：
Here is a table describes the change of the balance of some accounting subjects. Which of the following ratio will most likely to increase?
选项：
A.Payable turnover.
B.Inventory turnover.
C.Inventory processing period.
解释：
B is correct.
Inventory turnover= COGS/ average inventory.
From the table, the COGS is increasing and the average inventory is decreasing during three years, so the inventory turnover ratio will increase.
A和 C选项怎样计算？
