某公司年初存货为60000元，年初应收账款为50800元；年末流动资产比率为2︰1；速动比率为1.5︰1，存货周转率为4次，流动资产合计为108000元，试求：（1）计算公司本年的销货成本。（2）若公司本年销售净收入为624400元，除应收账款外，其他速动资产忽略不计，则应收账款周转次数是多少？（3）该公司的营业周期有多长？

A. Mary.
B. Joe.
C. John.
D. Ann,

A. He doesn’t want to go to the wedding party.
B. He’s rather strange.
C. He never keeps his promise.
D. He has changed his mind.

A. He has got another party to attend.
B. He’s not interested in parties.
C. He won’t be available on New Year’s Day.
D. He has something else to do that evening.

A. He’s not interested in parties at all.
B. He doesn’t have many friends.
C. He had a good time at Paul’s birthday party.
D. He did not care for the people at Paul’s birthday party.