题目内容

某施工企业当期主营业务成本为9000万元，期初存货为4000万元，期末存货为 2000万元。对流动资产周转率指标的评价，下列说法中错误的是( )。

A. 是反映企业流动资产周转速度的指标
B. 是综合反映流动资产利用效果的基本指标
C. 流动资产周转一次所需用的天数越多，表明流动资产的周转速度越快
D. 流动资产在一定时期的周转次数越多，表明周转速度越快，流动资产营运能力就越好

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