APC APS stands for Average Payment Cycle and Average Payment Period. It is a measure of the time it takes for a company to pay its creditors. The correct answer for the given question is option D, which is 1.0.

Explanation:

APC APS is calculated by dividing the accounts payable by the cost of goods sold and then multiplying the result by the number of days in the period.

APC APS formula: (Accounts Payable / Cost of Goods Sold) x Number of Days

Here, we are not given the values of accounts payable, cost of goods sold, and number of days. So, we cannot calculate the exact value of APC APS. However, we can derive some conclusions based on the options given.

Option A: 4 - This means that the company takes 4 days to pay its creditors, which is a very short payment cycle. It is unlikely that a company can pay its creditors within 4 days.

Option B: 3 - This means that the company takes 3 days to pay its creditors, which is even shorter than option A. This is not a realistic value.

Option C: 2 - This means that the company takes 2 days to pay its creditors, which is again an unrealistic value.

Option D: 1.0 - This means that the company takes 1 day to pay its creditors. While this is a very short payment cycle, it is possible for some companies to achieve this.

Therefore, the correct answer is option D, which is 1.0.

D