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摇一摇 · 2023年08月15日

为什么B不对呢?

NO.PZ2023031001000042

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:

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.

A is incorrect. Lines of credit are external sources of financing.

B is incorrect. Accounts receivable and inventory are internal uses of cash since a company must access financing to purchase inventory and lend to its customers.

为什么B不对呢?

1 个答案

王琛_品职助教 · 2023年08月17日

嗨,爱思考的PZer你好:


因为按照营运资本管理 working capital management 的语境

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

请参考基础班讲义 P176

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