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帕斯CFA · 2024年02月01日

A和B中间为什么选择了A呢

NO.PZ2023090505000009

问题如下:

Which of the following events or activities is most likely to be a drag on liquidity?

选项:

A.

Inventory that becomes obsolete

B.

Making payments to suppliers earlier

C.

Offering a discount to customers who pay within 10 days

解释:

A is correct. As inventory becomes obsolete, it becomes more challenging to sell and inventory levels increase. This event is a drag on liquidity, because it slows cash flows.

B is incorrect, because making payments to suppliers earlier is a pull on liquidity.

C is incorrect, because offering a prompt-payment discount is likely to result in cash receipts sooner, which would improve liquidity.

虽然题目问的是most


我理解


A选项:库存水平增加,拖累流动性


B选项:提前向供应商付款,减少了公司的现金储备,也有一定的成本


想知道为什么是A呢

1 个答案
已采纳答案

王琛_品职助教 · 2024年02月02日

嗨,爱思考的PZer你好:


1

这里是在考查 drag on liquidity 和 pull on liquidity 的区别

建议掌握老师在课上介绍的英文词组记忆法

drag in,对应现金流入变慢

pull out,对应现金流出变快

2

选项 A 对应现金流入变慢

而选项 B 对应现金流出变快哈

也请参考强化班讲义墨迹版 P39

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虽然现在很辛苦,但努力过的感觉真的很好,加油!