NO.PZ2023090505000019
问题如下：
Changing its accounts receivable policy to extend credit to customers with lower creditworthiness will most likely result in:
选项：
A.
a pull on liquidity.
B.
a drag on liquidity.
C.
no effect on liquidity.
解释：
B is correct. By extending credit to customers with lower creditworthiness, the company is likely to experience more delinquent or uncollectible accounts and an increase in days sales outstanding, resulting in a drag on liquidity.
A is incorrect, because a pull on liquidity would result from an acceleration of cash outflows. In this case, the change to the company’s credit policy has the effect of slowing cash inflows.
C is incorrect, because the change in the company’s accounts receivable policy would likely increase its working capital needs due to having higher accounts receivable.
向信誉较低的客户提供信贷，不应该是资金很难回收，inflow变慢，属于drag吗 为什么是pull outflow变快？
