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[单选题]
1.（ ）是财务管理中最基本的平衡。
A
库存商品的平衡
B
现金流转的平衡
C
应收账款的平衡
D
预收账款的平衡
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参考答案
试题答案：
B
答案解释：
财务管理主要是资金管理,其对象是资金及其流转。因此,现金流转的平衡是财务管理中最基本的平衡。
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