Which of the following is the simplest way for a c

Ans:B.
Transactions with suppliers are usually reported as operating activities in the cash flow statement. A firm can temporarily increase operating cash flow by simply stretching accounts payable, that is, delaying payments to its suppliers. By delaying payment, the firm effectively receives no-cost financing.
A is incorrect. A bill-and-hold basis is one method of revenue recognition. It is a method of conducting sales by billing the customer on the same day the transaction occurs, but not delivering the goods until a later date. Using the bill-and-hold basis is sometimes regarded as a controversial proactive because allowing the seller to receive payment before transferring the product could be used to inflate revenues meant for subsequent quarters.
C is incorrect. Using a third party financial institution to pay suppliers can delay the cash flow associated with payables. It can help the firm to manage the timing of the reported cash flows. But the financial institution will charge a fee to handle the arrangement. so slowing down the payment to supplier would be simpler.