单选题 Which of the following transactions is least likely to increase a company's reported cash from operations? A. Securitizing accounts receivable. B. Delaying payments made to suppliers. C. Using short-term debt to reduce an existing account payable.
【正确答案】 C
【答案解析】[分析] 通过发行短期债券来减少现存应付账款不会对营业现金流产生影响。这是因为,尽管现存应付账款的减少可以使营业现金流下降,但短期债券金额的上升又会使营业现金流相应上升。在上述两方面因素的共同影响下,厂商的营业现金流将保持不变。 [考点] 现金流表中的财务操纵手段