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Tututu · 2024年10月18日

AC是aggressive吗

NO.PZ2023090505000021

问题如下:

Which of the following actions is most likely classified as a conservative approach to working capital management?

选项:

A.

Minimize inventory levels

B.

Greater reliance on long-term debt and equity financing

C.

Lower level of short-term assets

解释:

B is correct.

A conservative approach to working capital management involves more cash, receivables, and inventory relative to sales, with a greater reliance on long-term funding sources. While this strategy provides a firm with the most financial flexibility to meet its needs, it is also typically the costliest

AC是aggressive吗

1 个答案

Kiko_品职助教 · 2024年10月18日

嗨,努力学习的PZer你好:


是的。

保守的营运资本管理方法,特点如下:

投资层面,相对于销售额持有更多的现金、应收账款和存货

融资层面,更依赖长期债务和股权融资

优点:为公司提供了最大的财务灵活性,以满足其需求

缺点:通常也是成本最高的​


本题考点也请参考强化班讲义 P44

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虽然现在很辛苦,但努力过的感觉真的很好,加油!

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