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Operating efficiency ratios include total asset turnover, inventory turnover, days' sales in inventory and:

AInterest covering
BReceivables turn
CPayroll spreading
DDividend covering
Answer & Solution
Correct answer: B. Receivables turn
1. Customers who owe money are the subject. 2. Collection speed is measured. 3. It is the receivables turn. _Source: OpenStax Principles of Finance 2e, Chapter 6, Measures of Financial Health._
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