老师可不可以再总结一下primary和secondary source of liquidity

问题如下：

Which of the following actions is indicative of utilizing a secondary liquidity source by a company?

选项：

A.

Enhancing operational cash flow efficiency

B.

Selling under-performing assets

C.

Optimizing short-term borrowing strategies

解释：

A is incorrect because enhancing operational cash flow efficiency aligns with primary liquidity management strategies, focusing on the core operational efficiencies and cash management practices that do not alter the company's strategic or operational footprint.

B is correct. Selling under-performing assets falls into the category of secondary liquidity sources, as it involves converting assets into cash that might not be central to the company's primary business activities. This action, while providing liquidity, could signify financial distress or a strategic shift in the company’s operations.

C is incorrect as optimizing short-term borrowing strategies pertains to managing and accessing primary sources of liquidity, such as bank lines of credit or trade credit, which are designed to support the company's liquidity without significant alterations to its financial health or operational strategies​​.