The following statement about operation ability analysis,error is ().
A. to calculate the accounts receivable turnover ratio index, sales data in the income statement is used operating income
B. inventory turnover index reflects the inventory turnover situation of every link of enterprise operation and manafement level.
C. fixed asset turnover high, explain enterprise fixed assets investment is proper, reasonable structure, high effeciency
D. when calculating the total asset turnover molecular denominator in time should be consistent