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