会计英语课件资料六课.pptxVIP

第2页/共31页CashCash refers to money in the physical form of currency, such as banknotes and coins.In bookkeeping and finance, cash refers to current assets comprising currency or currency equivalents that can be accessed immediately or near-immediately (as in the case of money market accounts). Cash typically includes coins, currency, funds on deposit with a bank, checks, and money orders.第3页/共31页Items like postdated checks, certificates of deposit, IOUs, stamps, and travel advances are not classified as cash.?第4页/共31页The existence of compensating balances (amounts that must be left on deposit an