A.應(yīng)收賬款周轉(zhuǎn)率=銷售收入/平均應(yīng)收賬款余額
B.預(yù)付賬款周轉(zhuǎn)次數(shù)=銷售收入/平均預(yù)付賬款余額
C.營(yíng)運(yùn)資金周轉(zhuǎn)次數(shù)=360/（存貨周轉(zhuǎn)天數(shù)+應(yīng)付賬款周轉(zhuǎn)天數(shù)-應(yīng)收賬款周轉(zhuǎn)天數(shù)+預(yù)收賬款周轉(zhuǎn)天數(shù)-預(yù)付賬款周轉(zhuǎn)天數(shù)）
D.營(yíng)運(yùn)資金量=上年度銷售收入（1-上年度銷售利潤(rùn)率）（1+預(yù)計(jì)銷售收入年增長(zhǎng)率）/營(yíng)運(yùn)資金周轉(zhuǎn)次數(shù)