关于平均收现期,下列计算公式错误的是( )。
A.360/应收账款周转率
B.应收账款平均余额×360/赊销收入
C.应收账款平均余额×360/主营业务收入
D.应收账款平均余额×360/赊购净额
正确答案是D
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