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发表于 2022-3-17 20:39:39
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44 One of the most common causes of the failure of small manufacturing firms is cash flow. It is all very well to win contracts and have a full order book, but if there is insufficient money invested in the company the delay between taking the order and being paid for the goods can be devastating. Even after delivery, customers can take months to settle their accounts. Sadly, therefore, it is not quality, promptness, hard work, or enthusiasm that ensure a company’s survival, it is cash. If enough money has been invested in the business, things really cannot go wrong.
Which of the following exposes the flaw in the argument?
A It may be necessary for a firm to have a full order book, but unless accounts are settled promptly the business can fail.
B A firm that produces quality goods and delivers them promptly can still fail if there is a problem with cash flow.
C Adequate cash flow may be crucial to a firm’s survival, but investment alone may not prevent things going wrong.
D Saying that it is sad that cash flow is what really matters for the survival of a business does not make it any less true.
E Some firms manage very well with limited cash flow, but make up for it with hard work and enthusiasm.
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