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
Accounts receivable and inventory
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?