25 The following is an extract from the income statement of a business:
$000 $000
Sales revenue 22,000
Opening inventories 5,000
Purchases 15,000
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20,000
less: Closing inventories 3,000 17,000
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Gross profit 5,000
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To the nearest day, how many days’ sales are held in the closing inventories?
A 3,000/22,000 x 365 = 50 days
B 3,000/17,000 x 365 = 64 days
C 3,000/15,000 x 365 = 73 days
D 3,000/20,000 x 365 = 55 days B | 
发表于 2006-8-1 18:44
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