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【多选题】
已知某公司某年的财务数据如下：应收账款500000元，流动资产860000元，固定资产 2180000元，存货300000元，短期借款460000元，流动负债660000元，根据以上数据可以计算出( )。
A.
速动比率为0.85
B.
流动比率为1.30
C.
存货周转率4.42次
D.
应收账款周转率5.26次
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