John CPA is auditing the financial statements of

John，CPA, is auditing the financial statements of Company A for the year ended December 31，2008. The un-audited information of selected financial statements items is as follows ：

During the audit, John has the following findings ：

(1) On December 31，2008，Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31，2008 as follows ：

Dr. Cash in Bank RMB 5820000

Dr. Financial Expenses RMB 180000

Cr. Notes Receivable RMB 6000000

(2) In June 2008，Company A provided guarantee for Company B,s borrowings from Bank C. In December 2008，since Company B failed to repay the borrowings in time，Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31，2008， the lawsuit was still pending，and，based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows ：

Dr. Non-operating Expenses RMB 3000000

Cr. Provisions RMB 3000000

On January 10, 2009，Company A received a judgment on repaying RMB 2500000

to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows ：

Dr. Provisions RMB 3000000

Cr. Cash in Bank RMB 2500000

Cr. Non-operating Income RMB 500000

Required ：

Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios：

(a) Inventory Turnover Rate in 2008 ；

(c) After Tax Return on Total Assets in 2008 ； and

(d) Current Ratio as at December 31，2008

【中文翻译】注册会计师约翰负责审计A公司2008年12月31日的财务报表。 以下是未经审计财务报表的部分信息：

在审计过程中，约翰发现以下事项：

(1)2008年12月31日，A公司将未到期金额为人民币6000000元的商业承兑票据（附追索权）贴现，银行收取了人民币180000元的贴现利息。A公司在2008年12月31日作出会计分录：

借：银行存款 5820000

财务费用 180000

贷：应收票据 6000000

(2)2008年6月，A公司为B公司在C银行的贷款提供了担保。2008年12月，由于B公司未能及时偿还贷款，A公司被C银行起诉，要求偿还贷款3000000元。2008年12月31日官司尚未判决，根据管理层对担保损失的合理性估计，A公司作出以下会计分录：

借：营业外支出 3000000

贷：预计负债 3000000

2009年1月10日，A公司收到法院判决：A公司应赔偿C银行人民币2500000元。A 公司支付了这笔款项，并于2009年1月末将作出如下会计分录：

借：预计负债 3000000

贷：银行存款 2500000

营业外收入 500000

要求：

根据以上未经审计的财务报表信息，运用分析程序分析重大错报风险，请计算以下比率：

(a) 2008年存货周转率；

(b) 2008年销售毛利率；

(c) 2008年总资产净利率；

(d) 2008年12月31日的流动比率。