單項選擇題正確的流動資金周轉(zhuǎn)率計算公式是()

A.周轉(zhuǎn)天數(shù)=流動資金平均占用額×計劃期日數(shù)/周轉(zhuǎn)次數(shù)
B.周轉(zhuǎn)天數(shù)=流動資金平均占用額×計劃期日數(shù)/周轉(zhuǎn)額
C.周轉(zhuǎn)次數(shù)=周轉(zhuǎn)天數(shù)/流動資金平均占用額
D.周轉(zhuǎn)次數(shù)=周轉(zhuǎn)天數(shù)/(流動資金平均占用額×計劃期日數(shù))