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假设企业年销售收入为50万，年销售成本为20万，企业年初存货是12万元，年末存货是4万元。为了评价该企业的营运效率，计算出来的存货周转率为()。

9 查阅

A、2．5

B、5

C、6．25

D、12．5

参考答案:

A

存货周转率显示了企业在一年或者一个经营周期内存货的周转次数。其公式为：存货周转率=年销售成本／年均存货=20／【(12+4)／2】=2．5。

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