Final answer:
The current portion of long-term debt is not a method used by corporations to finance current cash shortages, as it refers to an existing obligation rather than a new source of funds.
Step-by-step explanation:
The student's question seeks to understand the methods through which corporations can finance current cash shortages. Specifically, the question asks which of the provided options is not a way for corporations to address cash flow difficulties. The options listed are: a line of credit, a working capital loan, a short-term loan, and the current portion of long-term debt. Financing cash shortages involves considering various sources of financial capital like bank loans, issuing bonds, or selling stock. However, one option mentioned, the current portion of long-term debt, does not align with the immediate financing methods for cash shortages as it pertains to debt that is due within the current year and is not a new financing method.