Cash and cash equivalents include the following liquid assets:现金及现金等价物包括下列流动资产：·Currency notes, coins, and all cash being held in a bank account, such as a demand deposit account or a savings account.纸币、硬币及银行账户（活期存款账户或储蓄账户）持有的所有现金。·Cash equivalent...
Cash and cash equivalents (CCE) are any assets that are highly liquid, meaning they are either already cash or can be converted into cash within 90 days. Examples of CCE include: Cash Bank accounts Short-term, liquid securities Examples of short-term, liquid securities include: Commercial paper...
Unrestricted cash is listed on a company's balance sheet. However, it is typically listed as cash and cash equivalents. Unrestricted cash or cash and cash equivalents represent the money that an organization can spend today, meaning the money is readily available—or liquid. Unrestricted cash is ...
Cash and cash equivalents calculate assets that are cash or can be converted into cash. A clothing store’s operating activities may include buying materials and paying for labor to produce clothing. PS: 现金和现金等价物计算的资产是现金或可以转换为现金。服装店的经营活动可以包括购买材料和支付生产服...
Financing activities that bring a negative cash flow include paying off debt, interest on debt, and dividends to shareholders. creditors: 债权人(借钱出去的人) dividend: 股息 Question Cash and cash equivalents calculate assets that are cash or can be converted into cash. A clothing store's operat...
Operating assets 3,850 Change in cash and cash equivalents 1,010 Change in cash from operating activities 1,750 Free cash flow to the firm 2,240 A. 0.79. B. 0.66. C. 0.52. 解析:选C。Cash to income = CFO / Operating income = 1,750/3,390 = 0.52。即分子分母都是和经营有关的,所以...
Cash and cash equivalents calculate assets that are cash or can be converted into cash. A clothing store’s operating activities may include buying materials and paying for labor to produce clothing.PS: 现金和现金等价物计算的资产是现金或可以转换为现金。服装店的经营活动可以包括购买材料和...
The importance of cash and cash equivalents Accurately defining and managing cash and cash equivalents is crucial for cash flow management and financial reporting. From a reporting perspective, it's crucial that businesses accurately recognize and categorize their current assets to ensure the balance she...
Cash and cash equivalents are a line item on thebalance sheetthat reports the value of a company's assets that are cash or can be converted into cash immediately. Cash equivalents include bank accounts and some types of marketable securities, such as debt securities with maturities of less than...
Cash and cash equivalents include the following liquid assets: Currency notes, coins, and all cash being held in a bank account, such as a demand deposit account or a savings account Cash equivalents are short-term investments that can easily be converted into cash. For example, acertificate ...