题目内容

某建设项目投产后，应付账款的最低周转天数为15天，预计年营业收入为12000万元，年经营成本9000万元，其中外购原材料、燃料及其他材料费为7200万元，则该项目的应付账款估算额为（）万元。

A. 500
B. 300
C. 375
D. 125

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