请问这是考的书里哪个知识点？

问题如下：

Which of the following is most likely a secondary source of liquidity?

选项：

A.

Bank loan

B.

Inventory liquidation

C.

Trade credit

解释：

A is incorrect because it is considered a primary source of liquidity, accessible for immediate funding needs without significantly altering the company's operational capacity.

B is correct as inventory liquidation is a secondary source of liquidity. It refers to converting assets into cash outside of normal operations, which might affect the company's long-term operations or financial standing.

C is incorrect because trade credit is identified as a primary source of liquidity, facilitating short-term financing through deferred payments for goods or services, enhancing cash flow without immediate cash outlay.