NO.PZ2016091001000019
问题如下：
Which of the following statements on operating cycle is most accurate?
选项：
A. Operating cycle is equal to net operating cycle plus the number of days of payables.
B. The net operating cycles is the measure of the time needed to convert raw materials into cash from a sale.
C. The operating cycles is the measure of the time from paying material suppliers to cash collection.
解释：
A is correct.
operating cycle=number of days of inventory+number of days of receivables.
net operating cycle=operating cycle- number of days of payables.
receivable打成了payable
