37. What financial strategy does the woman have in mind?
(A) Asset liquidation.
(B) Mergers and acquisitions.
(C) Capital infusion.
(D) Outsourcing services.

答案是 (C) Capital infusion. ✅

題目：

What financial strategy does the woman have in mind?
→ 這位女士心中考慮的是哪一種財務策略？

關鍵句：

I've been thinking about debt restructuring and also exploring opportunities for equity financing.

→ 我一直在考慮債務重組，也在尋找股權融資／增資的機會。

其中 equity financing 就是透過發行股權、引進資金來增加公司的資本，因此最接近：

(C) Capital infusion
→ 資本注入／增資 ✅

這題的同義替換是：

equity financing → capital infusion

其他選項：

• (A) Asset liquidation = 資產清算／變現 ❌
• (B) Mergers and acquisitions = 併購 ❌
• (D) Outsourcing services = 外包服務 ❌

你可以順便記：

• equity financing = 股權融資
• capital infusion = 資本注入
• debt restructuring = 債務重組
• asset liquidation = 資產清算／變現

所以這題看到 equity financing，就選 capital infusion。