析:(1)應(yīng)收賬款周轉(zhuǎn)率:應(yīng)收賬款平均余額=(期初應(yīng)收賬款+期末應(yīng)收賬款)/2=(12+10)/2=11(萬(wàn)元)應(yīng)收賬款周轉(zhuǎn)率=主營(yíng)業(yè)務(wù)收入凈額/應(yīng)收賬款平均余額=77/11=7(次)(2)總資產(chǎn)周轉(zhuǎn)率:因?yàn)榇尕浿苻D(zhuǎn)率=主營(yíng)業(yè)務(wù)收入凈額/存貨平均余額=主營(yíng)業(yè)務(wù)收入凈額/[(期初存貨+期末存貨)/2]所以期末存貨=2×主營(yíng)業(yè)務(wù)收入凈額/存貨周轉(zhuǎn)率-期初存貨=2×77/7-8=14(萬(wàn)元)因?yàn)槠谀┧賱?dòng)比率=(期末流動(dòng)資產(chǎn)-期末存貨)/期末流動(dòng)負(fù)債×100%期末流動(dòng)比率=期末流動(dòng)資產(chǎn)/期末流動(dòng)負(fù)債×100%所以,可得以下兩個(gè)方程:1(簡(jiǎn)答題)O%=(期末流動(dòng)資產(chǎn)-14)/期末流動(dòng)負(fù)債