Is cash considered a tangible asset, and is monetary money a tangible asset

Cash counts as a tangible asset. Cash is a current asset and is a tangible asset. Tangible assets refer to those assets that have a physical form, including fixed assets and current assets. Such as inventory, foreign investment, monetary assets, accounts receivable, etc.

Cash is a medium of exchange that can be put into circulation immediately. It has universal acceptability and can be effectively used immediately to purchase goods, goods, services, or pay off debts. It is the most liquid asset in a business.

Paper silk and coins can be used at the discretion of the company. Cash 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.

Monetary funds are of course tangible assets, and it can even be said that monetary funds are the primary form of tangible assets of enterprises. In addition, tangible assets are the opposite of intangible assets, and intangible assets refer to identifiable non-monetary assets that are owned or controlled by enterprises without physical form, so from the definition of intangible assets, monetary funds are also tangible assets.

Intangible assets are divided into broad and narrow senses, and intangible assets in the broad sense include monetary funds, financial assets, long-term equity investments, patent rights, trademark rights, etc., because they do not have a material entity, but are manifested as some legal rights or technologies. However, intangible assets are usually understood in a narrow sense in accounting, i.e., patent rights, trademark rights, etc. are referred to as intangible assets.

First, you look at the definition of intangible assets. "Intangible assets refer to identifiable non-monetary assets owned or controlled by an enterprise that do not have a physical form. ”。

See, intangible assets are non-monetary assets. Therefore, monetary funds are not intangible assets. So, since monetary funds are not intangible assets, is it a tangible asset?

Of course not. Here's the analysis.

Assets, which can be divided into tangible assets and intangible assets (assuming that it makes sense not to consider this classification), then it can be said that if an asset is not intangible, it must be a tangible asset, and vice versa. However, please note that the intangible assets here are not the same as the "intangible assets" in the ledger account.

Intangible assets here refer to assets that do not have a physical form. The term "intangible assets" in the ledger refers to identifiable non-monetary assets that do not have a physical form. It can be seen that the "intangible assets" in the front include the "intangible assets" in the following.

The intangible assets in front are in a broad sense, and the intangible assets in the back are in a narrow sense.

Cash-like assets refer to monetary funds held by a business and assets that will be received in a fixed or determinable amount, including cash, bank deposits and notes receivable, as well as bond investments that are ready to be held to maturity.

In general, cash assets in a broad sense include cash on hand, bank deposits, and other monetary funds. Cash-like assets are the most liquid assets and are part of monetary assets.

Cash-like assets include all monetary funds held by the enterprise and valuable assets held by the enterprise that are easily realizable, such as short-term valuable**, discountable and transferable instruments, etc.

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Cash-like assets typically include cash, deposits, and short-term valuable**. Cash refers to money, bank deposits, reserves, and so on that are held in the hands of a business or individual and can be used at any time. Deposits are deposits placed in financial institutions such as banks, credit unions, insurance companies, etc.

Short-term valuable** refers to financial instruments with a maturity date of less than one year, strong liquidity and low risk, including national short-term bonds, short-term financing bonds of financial institutions, corporate bonds, etc. The value of cash-like assets fluctuates as they are affected by different market books and economic environments. The proportion of cash-like assets in asset allocation usually depends on investors' risk appetite and demand for liquidity.

It is worth mentioning that the returns on cash-like assets are relatively low and generally not enough to offset the effects of inflation. Therefore, when choosing asset allocation, investors should consider the preservation and appreciation of assets to the greatest extent by selecting appropriate asset classes and reasonable matching methods under the premise of controllable risks.

In addition, with the continuous development of the economic and financial markets, cash-like assets are also constantly innovating and expanding. For example, driven by the development of digitalization and technology, cash-like assets can be circulated and traded in the form of mobile payment, e-banking, virtual currency, etc., and these new cash-like assets are gradually being widely recognized and applied. In the long run, these new types of cash-like assets also provide more diversified and flexible options for asset allocation and investment.

In short, cash-like assets are an important part of a portfolio, providing liquidity and risk protection, but they have relatively low returns. When choosing asset allocation, investors should make a reasonable allocation according to their own risk appetite and needs to achieve asset preservation and appreciation. <>

Answer]: B, E

Cash-like assets are the balance of fast-rolling assets after deducting accounts receivable, including monetary funds and easily realizable valuable**, which can best reflect the customer's ability to directly repay the current debt.

Calculation of present value: In simple terms, cash flows from different periods in the future are converted to the current point in time.

In this question. The cash flow at the end of the first period has been converted to the present, and the discount factor = (1+8%) 1=The cash flow at the end of the second period has been converted to the present, and the discount factor = (1+8%) 2=The cash flow at the end of the third period has been converted to the present, and the discount factor = (1+8%) 3=The cash flow at the end of the fourth period has been converted to the present, and the discount factor = (1+8%) 4 = Since the cash flow of each period is 200,000 yuan.

So the present value is 200000*

The above is the principle, in practical work, this is too troublesome, there is a special annuity present value coefficient table, the middle number of this question is 4, the interest rate is 8%, and the annuity present value coefficient is checked in the table.

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Have you studied financial management? The annual equivalent amount is annuity A, and the ordinary annuity is discounted.

1.Cash Cash refers to the cash on hand of a business as well as deposits that can be used for payment at any time.

In accounting, cash usually refers to the cash on hand of the enterprise. The "cash" in the cash flow statement includes not only the cash in hand accounted for in the "cash" account, but also the deposits deposited into the financial enterprises and the deposits that can be used for payment at any time in the "bank deposit" account of the enterprise, as well as other imitation monetary funds such as foreign deposits, bank draft deposits, bank cashier's check deposits and currency funds in transit accounted for in the "Sun Xiangxian other monetary funds" account. It should be noted that some of the bank deposits and other monetary funds that cannot be used for payment at any time, such as time deposits, which cannot be withdrawn at any time, should not be treated as cash but should be included as investments; Time deposits that can be withdrawn with advance notice to financial enterprises should be included in the scope of cash.

2.Cash equivalents.

Cash equivalents are investments held by a business 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. Although cash equivalents are not cash, their ability to pay is not much different from cash and can be considered cash. If a company has the necessary cash in hand to ensure its ability to pay, it can buy short-term bonds in order not to idle it, and cash can be cashed out at any time when it is needed.

For an investment to be recognized as a cash equivalent, it must meet four conditions at the same time: it has a short maturity, is highly liquid, can be easily converted into a known amount of cash, and has little risk of changes in value. Among them, the term is shorter, generally refers to the expiration within three months from the date of purchase.

For example, short-term bond investments that mature within three months of circulating in the ** market, etc.

3.Cash flow.

Cash flow is the amount of cash inflow and outflow of a business over a certain period of time. For example, the enterprise sells goods, provides labor services, provides fixed assets, borrows from banks, etc., and obtains cash, forming the cash inflow of the enterprise; The cash outflow of the enterprise is formed by the purchase of raw materials, the acceptance of labor services, the purchase and construction of fixed assets, foreign investment, the repayment of debts, etc., and the payment of cash. Cash flow information can indicate whether the business is in good condition, whether the capital is in short supply, and the solvency of the enterprise, so as to provide very useful information for investors, creditors, and business managers.

It should be noted that the conversion of the cash form of the enterprise will not produce the inflow and outflow of cash, such as the withdrawal of cash from the bank, which is the conversion of the cash deposit form of the enterprise, and does not flow out of the enterprise, which does not constitute cash flow; Similarly, the conversion between cash and cash equivalents is not considered cash flow.