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Anonymous users2024-02-07Cash equivalents refer to investments held by a company for a short period of time (generally within three months from the date of purchase), highly liquid, easily convertible into a known amount of cash, and with little risk of changes in value.
Therefore, cash equivalents mainly refer to short-term bond investments that meet the definition of cash equivalents in the "short-term investment" account. For example, short-term bond investments that mature within three months that can be circulated in the ** market, etc.
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Anonymous users2024-02-06Cash equivalents are investments held by a company that have a short maturity, are highly liquid, are easily convertible into a known amount of cash, and have little risk of changes in value. The definition of cash equivalents includes four conditions that must be met to determine whether an investment is a cash equivalent:
1) Short deadline;
2) Strong liquidity;
3) easy to convert into cash in a known amount;
4) There is less risk of value changes.
Among them, the short maturity and strong liquidity emphasize the liquidity of cash equivalents, while the easy conversion into known amounts of cash and the low risk of value changes emphasize the ability to pay cash equivalents. The term mentioned here is shorter, generally referring to the expiration within 3 months from the date of purchase. Treasury bills, commercial cashier's notes, money market**, convertible certificates of deposit, commercial cashier's notes and banker's acceptances that mature or settle within three months from the date of investment can be classified as cash equivalents.
Although the negotiable ** purchased by the enterprise as a short-term investment has a short term and a strong ability to liquidate, it is not a cash equivalent because the amount of its realization is uncertain and the risk of its value change is greater.
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Anonymous users2024-02-05Cash includes: banknotes, coins.
Cash equivalents include: Treasury bills maturing or repaying within three months from the date of investment, commercial cashier's notes, money market**, negotiable certificates of deposit, etc.
1. Cash: It is a general ledger account in the accounting of Chinese enterprises, which is incorporated into monetary funds in the balance sheet and listed as current assets, but cash with special purposes can only be listed as non-current assets as ** or investment projects.
2. Cash equivalents refer to highly liquid short-term investment assets that meet the following two basic conditions:
1. It can be easily exchanged for a fixed amount of cash.
2. It will mature soon, so its market price is not greatly affected by changes in interest rates, and investments that mature within three months generally meet this standard.
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Anonymous users2024-02-04Cash and cash equivalents include bank deposits, cash on hand and other monetary fund accounts.
Cash equivalents are short-term, highly liquid short-term investments that can be treated as cash because they are easy to realise and have low transaction costs. Investments held by a company with a short maturity, high liquidity, easy conversion into a known amount of cash, and little risk of changes in value.
The main feature of cash equivalents is that they are liquid and can be converted into cash investments at any time. Typically refers to the purchase of investments that mature or are ready to be converted into cash in three months or less.
Cash in hand refers to the cash held by the enterprise that can be used for payment at any time, that is, it is consistent with the content included in the "cash" account in accounting.
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Anonymous users2024-02-03Cash equivalents.
There are commercial cashier's checks, cash on hand, bank deposits, negotiable certificates of deposit, and other monetary funds.
Money market**, Treasury bonds maturing or repaying in 3 months, etc. Cash equivalents refer to companies held in the short term, which are very convenient to convert into cash, with little change in value, low risk and high liquidity. Although it is different from cash, its payment function is almost the same.
1) Short deadline;
2) Strong liquidity;
3. It is easy to convert into a known amount of cash;
4. The risk of value change is small.
Clause. The first and second conditions emphasize the liquidity of cash equivalents.
The three or four chain molds emphasize the size of the payment capacity of cash equivalents. The short term here refers to the expiration within three months from the date of purchase. Therefore, the norm must be to be able to exchange cash easily and conveniently, including short-term bonds maturing 3 months from the date of purchase.
Even if the negotiable ** purchased by the enterprise for short-term investment has the advantages of short term and strong liquidity, the amount before the realization shed is uncertain and the risk fluctuates greatly, so it is not a cash equivalent.
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Anonymous users2024-02-02Cash equivalents refer to investments held by enterprises with short maturities, strong liquidity, easy conversion into known amounts of cash, and little risk of changes in value. Although cash equivalents are not cash, their ability to pay is not much different from cash and can be considered cash. For example, in order to ensure the ability to pay, enterprises can buy short-term bonds in order to keep the cash idle.
When you need to cash in Xiaoling, you can cash it out at any time.
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