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Jolly · 2024年11月04日

a选项是指borrowing吗 怎么看出来b是砸锅卖铁的

NO.PZ2023090505000023

问题如下:

Which of the following is most likely a secondary source of liquidity?

选项:

A.

Bank loan

B.

Inventory liquidation

C.

Trade credit

解释:

A is incorrect because it is considered a primary source of liquidity, accessible for immediate funding needs without significantly altering the company's operational capacity.

B is correct as inventory liquidation is a secondary source of liquidity. It refers to converting assets into cash outside of normal operations, which might affect the company's long-term operations or financial standing.

C is incorrect because trade credit is identified as a primary source of liquidity, facilitating short-term financing through deferred payments for goods or services, enhancing cash flow without immediate cash outlay.

a选项是指borrowing吗 怎么看出来b是砸锅卖铁的

1 个答案
已采纳答案

Kiko_品职助教 · 2024年11月05日

嗨,爱思考的PZer你好:


A选项是的,就是指跟银行借钱。


B 说的是库存清算。存货是企业运营过程中的资产,正常情况下企业是通过销售存货来获取收入,这是一种经营活动。但是当企业面临现金短缺,一级流动性来源不足时,为了获取现金快速缓解资金压力,企业可能会采取低价抛售存货的方式来获取现金,这种方式可能会对企业的正常经营和利润产生不利影响,而且不是企业日常运营获取资金的主要方式,所以它属于二级流动性来源。


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虽然现在很辛苦,但努力过的感觉真的很好,加油!