问题 单项选择题

With respect to liquidity management, which of the following is most likely a primary source of liquidity()

A. Trade credit from vendors.

B. Renegotiating debt contracts.

C. Filing for bankruptcy protection and reorganization.

答案

参考答案:A

解析:

首选流动性资源(primary source of liquidity)来自供应商的商业信贷和来自银行的信贷。选项B和C都是次选流动性资源(second source of liquidity)。使用首选流动性资源不会影响到企业的日常运作,但使用次选流动性资源会影响到企业的财务和运营结构,这意味着企业的财务状况将恶化,即只能以更高的价格来获取流动性。

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