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西红柿面 · 2023年06月03日

脑筋急转弯？

  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.

做题的时候也选错了 所以说B是Use而C是Source？就是这样的区别吗？这有点太脑筋急转弯了吧

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1 个答案

王琛_品职助教 · 2023年06月05日

嗨，从没放弃的小努力你好：


1）做题的时候也选错了 所以说B是Use而C是Source？就是这样的区别吗？

是的

2）这有点太脑筋急转弯了吧

其实背景源于原版书的更新

2023 原版书在营运资本和流动性章节，新增了营运资本管理的内容

这道题是课后题第 10 题，也是 2023 新增的课后题，对应的就是营运资本管理的内容

我理解，负责新增内容的作者，可能没有细看原来的原版书，所以导致做题时，其实语境有所不同

这道题咱们了解一下即可，不建议深究

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