An appropriate cash management strategy for a company that has a seasonally high need for cash prior to the holiday shopping season would least likely include:（）
A. borrowing funds though a bank line of credit.
B. investing in U.S. Treasury notes at other times of the year because they are highly liquid.
C. allowing short-term securities to mature without reinvestment.
参考答案：B
解析：
Treasury notes have maturities between 2 and 10 years and, thus, have maturities longer than those of securities suitable for cash management. Allowing short-term securities to mature without reinvesting the cash generated would be one way to meet seasonal cash needs. Short-term bank borrowing or issuing commercial paper that can be paid off when holiday sales generate cash would be appropriate strategies for dealing with a predictable short-term need for cash.