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hyron · 2023年02月24日

这道题答案是不是给错了

NO.PZ2022090806000002

问题如下:

Which of the following are considered internal sources of financing for a company’s working capital management?

选项:

A.Committed and uncommitted lines of credit B.Accounts receivable and inventory C.Accounts payable and accruals

解释:

Solution

C is correct. Accounts payable and accruals are internal and a source of cash as they are payments not yet made to suppliers, employees, or other related parties. Lines of credit are external sources of financing. Accounts receivable and inventory are internal uses of cash since a company must access financing to purchase inventory and lend to its customers.

基础讲义P181显示source of internal financing是 account payable, account receivable和inventory,B项是正确的啊,accrual怎么呈正确答案了?

1 个答案

王琛_品职助教 · 2023年02月25日

嗨,从没放弃的小努力你好:


1

答案没给错哈,这道题是课后题第 10 题

有时候,一个知识点,可能会出现在原版书多个地方,每个地方的侧重点和理解角度是不同的

2

关于应收账款和存货,出现在了两个地方

分别是第一部分营运资本 Working Capital,和第二部分是融资渠道或选择 Financing Options

从题干的关键词 working capital management 分析,考查的内容对应第「一」部分 Working Capital,所以我们要站在第一部分的角度去理解

3

从第一部分介绍的重点及语境分析

应收账款和存货,属于「投资」 Investment,即资金的「使用」 uses of cash

因为有了钱之后,才能购买存货,赊销给客户

4

所以,选项 B 不是 sources of financing,不是「融资」来源

而是「投资」,资产的使用 uses of cash

总结一下,题目问的是融资来源,但是选项 B 对应投资,所以不选

也请参考:https://class.pzacademy.com/qa/111706

----------------------------------------------
虽然现在很辛苦,但努力过的感觉真的很好,加油!

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