b选项为什么错

问题如下：

Which of the following scenarios is most likely to accelerate cash outflows, thereby acting as a pull on a company's liquidity?

选项：

A.

Accumulation of inventory that is no longer in demand

B.

Suppliers reducing the amount of credit available to the company

C.

Delays in collecting payments from customers

解释：

A is incorrect because accumulating inventory that is no longer in demand is a drag on liquidity, suggesting it affects cash inflows negatively by holding goods that cannot be sold promptly or must be sold at discounted prices.

B is correct. When suppliers reduce the credit available to a company, it forces the company to use its funds more quickly, often before it has received cash from sales, thus pulling on the company's liquidity by accelerating cash outflows.

C is incorrect as delays in collecting payments from customers are considered a drag on liquidity, impacting cash inflows by extending the time it takes to convert sales into cash.