用函数编写最大公约数:翻译一下啊~

Activity Ratios. These ratios provide an indication of how well a firm’s resources are
being used by management. Common activity ratios include:
Asset Turnover = Sales / Total Assets
Days’ Receivables = Accounts Receivable / (Average Day’s Sales = Sales / 365)
Inventory Turnover = Cost of Goods Sold / (Average Inventory = (starting INV + ending
INV)/2) You can also compute day’s inventory as = 365 / Inventory Turnover
Working Capital Turnover = Sales / (Avg. Current Assets – Avg. Current Liabilities)
As before, the higher the better. Days’ receivables is one of the best indicators in the
absence of historical or industry comparison data because any number over 90 indicates
that the firm is not being very efficient in collecting its debts. Inventory turnover is also
2 ©Scott Gallagher 2004
especially helpful because it indicates how liquid a firms inventory is. In industries
where the value of products depreciates rapidly, e.g. personal computers, a low number
here can indicate an important problem.