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：
SolutionC 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.
Working capital 是 Current asset — Current liability，但是accrual是什么意思呢？
如果accrual指的是accrued revenue，那属于asset，但是这是源自revenue产生的，所以应该是属于operating cash flow，不是working capital；
如果accrual指的是accrued expense，那属于liability，但是working capital里面老师没说过包含accrued expense呀。
