【名词&注释】
销售利润率(sales profit ratio)、销售收入(sales income)、资金周转(capital turnover)、借款人(borrower)、流动资金贷款(working capital loan)、年增长率(annual growth rate)
[判断题]流动资金贷款(working capital loan),借款人营运资金量的估算公式是:营运资金量=上年度销售收入(1-上年度销售利润率)(1+预计销售收入年增长率(annual growth rate))/营运资金周转次数。