2. 外语
  3. XYZ had net sales of $4 235 million and ending accounts receivable of $775 million. Its days’ sales uncollected was______.

XYZ had net sales of $4 235 million and ending accounts receivable of $775 million. Its days’ sales uncollected was______.

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问题 XYZ had net sales of $4 235 million and ending accounts receivable of $775 million. Its days’ sales uncollected was______.
选项 A、298 days
B、66.8 days
C、19.4 days
D、81.8 days
E、65.2 days
答案B
解析 答案为B项。days’sales uncollected也可称为days’sales outstanding in receivables“应收账款收回天数”，指企业从赊销到收回货款的平均时问。计算公式为：应收账款收回天数=应收账款／销售额×365。经过计算：775／4 235×365≈8天，故本题选B项。
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