Cash equivalents do NOT include highly liquid short-term investments. A. 正确 B. 错误 如何将EXCEL生成题库手机刷题 如何制作自己的在线小题库 > 手机使用 分享 反馈 收藏 举报 参考答案: B 复制 纠错 举一反三 根据《中华人民共和国海上交通安全法》规定,海上渡口是指海上岛屿之间、海上岛屿与大陆之...
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...
For the most part, cash and cash equivalents do not include equity or stock holdings because the price of those assets can fluctuate significantly in value. This means they can't necessarily be converted into cash at a dependable price, so a company would not want to be in a position where...
aCash and cash equivalents include cash on hand, restricted cash, bank balances, and short-term liquid investments with maturities of three months or less 现金和现金等值在手边包括现金,有限的现金、银行存款余额和短期液体投资以三个月或较少的成熟[translate] ...
What Does Cash & Cash Equivalents Not Include? Securities or other investments:They are not cash equivalents as they are not as liquid as cash Accounts receivable:As the company is yet to receive this amount, they cannot consider it cash ...
Examples of cash equivalents include U.S. Treasury bills and money market funds.3. Liquidity refers to a companys ability to pay for its near-term obligations.Quick Study 8-3 (10 minutes)1.A liquid asset refers to an asset that can be readily converted into a 19、nother type of asset ...
aMoreover, many firms rely on cash equivalents such as open lines of credit, that do not appear in the formula of the current ratio (as long as they are not used) neither as assets, nor as liabilities 而且,许多企业依靠现金等值例如开放信贷额度,没出现于流动比率的惯例 (,只要他们没有使用)...
Let’s begin by defining cash itself:cashincludes legal tender, bills, coins, checks received but not deposited, and checking and savings accounts.Cash equivalentsare low-risk, short-term investment securities with maturity periods of 90 days (three months) or less. These include bank certificates...
Chapter 07 - Cash and Receivables Chapter 7 Cash and Receivables Question 7-1 Cash equivalents usually include negotiable instruments as well as highly liquid investments that have a maturity date no longer than three months from date of purchase. Question 7-2 Internal control procedures involving ...
Your client started the year with approximately $10.75 billion in cash and equivalents. On the cash flow statement, cash flow is broken out into cash flow from operating activities, investing activities, and financing activities. The client brought in $53.66 billion through their regular operating ...