RT

问题如下：

Identify the scenario that primarily acts as a drag on a company's liquidity:

选项：

A.

Negotiating longer payment terms with suppliers

B.

Experiencing delays in customer payments

C.

Imposing stricter credit terms on customers

解释：

A is incorrect because negotiating longer payment terms with suppliers is a strategy to manage cash outflows more efficiently, which can actually help improve a company's liquidity position rather than being a drag or pull on liquidity.

B is correct. Delays in receiving customer payments directly lead to a lag in cash inflows, categorizing it as a drag on liquidity. This situation increases the risk of funds not being available when needed, thus affecting the company's ability to cover its liabilities in a timely manner.

C is incorrect as imposing stricter credit terms on customers, while potentially reducing sales if customers are unwilling or unable to comply, is a strategy aimed at minimizing uncollected receivables and not directly a pull on liquidity. It's intended to improve liquidity by reducing the risk of uncollected receivables, which are a known drag on liquidity.