流动资金利用效果是指企业所占用的流动资金与生产经营成果的比较,下列选项中不属于衡量流动资金利用效果的指标是( )
A.产值资金率
B.资金利润率
C.流动资金占用率
D.流动资金周转率
正确答案是C
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