【評論主題】二、文意字彙（每題2分；共10分）【題組】1. Today is not Linda’s day. She has a lot of q es and homework.

【評論內容】

存貨週轉率:銷貨成本/平均存貨平均存貨:(期初存貨+期末存貨)/2

(50000+30000)/2=40000240000/40000=66x50%=3