Which one of several objectives DOESNT improve cash flow? ()

Which one of several objectives DOESN"T improve cash flow？ ()

A、ccelerating cash inflows wherever possible

B、Delaying cash outflows until they come due

C、Investing surplus cash to earn a rate of returm

D、lending cash at the best possible terms

请帮忙给出正确答案和分析，谢谢！

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