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可乐不加冰块儿 · 2022年11月12日

No.PZ2022090806000002 (选择题)

  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.

没懂前面的回答，老师讲的视频和讲义里面都写了source of internal financing:working capital有三块，应收账款、应付账款和存货，那B为什么不对？

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1 个答案

王琛_品职助教 · 2022年11月12日

嗨，爱思考的PZer你好：


同学引用的知识点，属于第「二」部分，但是这道题考查的是第「一」部分

这个问题我之前总结过，请同学先参考一下：https://class.pzacademy.com/qa/111997

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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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