单项选择题
Which of the following statements concerning working capital management are correct?
(1) The twin objectives of working capital management are profitability and liquidity
(2) A conservative approach to working capital investment will increase profitability
(3) Working capital management is a key factor in a company’s long-term succes
A.B 1 and 3 only
B.
D 1, 2 and 3
C. A 1 and 2 only
D. C 2 and 3 only