The statements that is accurate about short-term funding is that a secured loan arrangements are a feature of an active borrowing strategy. The Option B is correct.
Basically, a short-term financing refers to a business financing from short-term sources which are for less than one year. Its mostly helps the company generate cash for working of the business and for operating expenses which is usually for a smaller amount; it could involves developing money by online loans, lines of credit, and invoice financing.
In other words, a short-term funding also referred to as working capital financing and is used for inventory, receivables, etc
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