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Eve110 · 2022年11月02日

为什么不选B

  1. CFA I
  2. Corporate Issuers

NO.PZ2022090806000002

问题如下：

Which of the following are considered internal sources of financing for a company’s working capital management?

选项：

A.Committed and uncommitted lines of credit B.Accounts receivable and inventory C.Accounts payable and accruals

解释：

Solution

C is correct. Accounts payable and accruals are internal and a source of cash as they are payments not yet made to suppliers, employees, or other related parties. Lines of credit are external sources of financing. Accounts receivable and inventory are internal uses of cash since a company must access financing to purchase inventory and lend to its customers.



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2 个答案

王琛_品职助教 · 2023年03月05日

嗨，努力学习的PZer你好：


@libaicun

看不懂你在说什么呵呵

请问同学，具体是我的哪句话你没懂？

可以具体说明一下，我再解释

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虽然现在很辛苦，但努力过的感觉真的很好，加油！

王琛_品职助教 · 2022年11月03日

嗨，从没放弃的小努力你好：


1

咱们在营运资本和流动性章节，介绍了几个部分

第一部分是营运资本 Working Capital，第二部分是融资渠道或选择 Financing Options

从题干的关键词 working capital management 分析，考查的内容对应第一部分 Working Capital

2

从第一部分介绍的重点及语境分析

应收账款和存货，属于投资 Investment，即资金的使用 uses of cash

因为有了钱之后，才能「购买」存货，赊销给客户

请参考基础班讲义 P176

3

而如果从第二部介绍的重点及语境分析

应收账款和存货，又属于内部融资来源

因为可以催收应收账款，或者「卖出」存货，从而获得资金

请参考基础班讲义 P179

4

我个人理解，这里可能比较容易混淆

可以借用范伟在经典小品《看病》中的台词 "大夫，我不想知道我是怎么来的，我就想知道我是怎么没的"

第一部分营运资本，关注的是应收账款和存货，是怎么「来」的 --> 用钱买，投资

第二部分融资渠道，关注的是应收账款和存货，是怎么「没」的 --> 变成钱，融资

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加油吧，让我们一起遇见更好的自己！

Pavel Korchagin · 2023年03月04日

看不懂你在说什么呵呵

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