为什么B不对呢？

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：

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.

A is incorrect. Lines of credit are external sources of financing.

B is incorrect. Accounts receivable and inventory are internal uses of cash since a company must access financing to purchase inventory and lend to its customers.