问题
单项选择题
In preparing a cash flow forecast, a firm is likely to employ a minimum acceptable cash balance:（）
A. of zero.
B. that includes a component for opportunities that may arise.
C. equal to the amount necessary to pay projected payables, interest, taxes, and day-to-day expenses.
答案
参考答案：B
解析：
Firms typically establish some minimum level of cash balances that they feel are necessary for their business. Cash may be needed for unforeseen costs as well as to take advantage of opportunities that arise, such as discount prices on important inputs.