现金等价物

这将允许欧洲银行管理局（europeanbankingauthority）把这些国债当做现金等价物，因为它们可以随时出售给欧洲央行。

This would allow the European Banking authority to treat the T-bills as the equivalent of cash , since they could be sold to the ECB at any time .

第一块是我们的投资：股票、债券和现金等价物。

The first is our investments : stocks , bonds and cash equivalents .

很多资产支持证券卖给了货币市场基金，这使进一步强化了它的现金等价物地位。

Many asset-backed securities were sold to money market mutual funds , which enhanced their cash-equivalence further .

投资活动包括与除现金等价物之外的短期投资、长期投资和其他长期资产有关的各种活动。

The investing activities contain all activities relating to short-term investments other than the cash equivalents , long-term investments , and other long-term assets .

经营好的企业关注他们的银行存款余额，并将闲置的资金用于购买现金等价物或其他能产生收益的投资项目上。

Well-managed companies frequently review their bank balances for the purpose of transferring any excess cash into cash equivalents or other investments that generate revenue .

一般说来，短期限被定义为90天或更短的时间，而且，现金等价物必须与诸如可交易证券等其他短期投资区别开来。

Generally , the short-term is defined as ninety days or less , moreover , the cash equivalents must be distinguished with other short-term investments such as marketable securities .

综上所述，现金等价物的特点是期限短、流动性强、易于转换为已知金额、价值变动风险很小。如果一项投资同时具备上述这四个条件，就应列为现金等价物进行核算。

An investment is confirmed as cash equivalent must have four conditions : short duration , strong liquidity , easy to exchange into cash and small risk of value change .

截至12月，丰田汽车拥有逾170亿美元现金及现金等价物。

Toyota Motor ended December with more than $ 17 billion in cash and equivalents .

信息技术类企业（高科技企业）只有现金及现金等价物净增加额具有信息含量。

In IT industry , only the net increase in cash and cash equivalents has information content .

苹果的现金、现金等价物和适销证券在3月底达到1447亿美元。

Apple 's cash , cash equivalents and marketable securities reached $ 144.7 billion at the end of March .

由于现金和现金等价物被视为同类，因而现金和现金等价物之间的转换不被看作是现金流动

Since the cash and cash equivalents are considered the same , the transfers between the cash equivalents and cash accounts are not treated as cash flows

在第三章中，会从现金及现金等价物的角度，对企业应当如何进行现金流收付循环管理作相应探讨。

In the third chapter , researching the circular management of acceptance or payment of cash flow from the angle of the cash and the cash equivalent .

大家可以看到，网秦将现金和现金等价物的公允价值等级从第一级调整为第二级，但没有解释原因。

As you can see , NQ Mobile has moved its cash and cash equivalents from level 1 to level 2 in 2012 and did not tell us why .

概念包括：现金、现金等价物、现金流量和企业价值。准则的制定背景包括制定的国际和国内背景。

The concepts introduced including cash , and the equal value of cash , cask flow , and business value , the domestic and foreign background of accounting principles .

调查期间，每位亿万富翁将持有的现金及现金等价物（例如股票或债券）从上次调查的平均5.40亿美元增加至6亿美元。

Billionaires increased their holdings of cash and cash equivalents such as shares or bonds in the period to an average of $ 600m each from $ 540m last time .

在第一季度录得42%的净利润增长之后，三星电子说，该公司的现金和现金等价物3月底时已经增长到了将近400亿美元。

After a first quarter marked by a 42 % rise in net profit , Samsung said its cash and cash equivalents grew to nearly $ 40 billion at the end of March .

高盈余质量公司的现金及现金等价物净增加额和经营活动产生的净现金流量具有信息含量。

Net increase in cash and cash equivalents and net cash flows from operating activities have information content in high earning quality companies , and stronger that those in poor earning quality companies .

要购买这些道琼斯股票，王勤竞夫妇仅凭其当时在美林公司所开帐户上的钱是不够的。这些帐户上当时可用于购买证券的现金及现金等价物为433000美元。

To buy the Dow Jones stock , the Wongs needed more money than they currently had in their Merrill Lynch accounts , which held $ 433,000 in cash or equivalents available to buy securities .

经过实证检验得出：（1）每股现金及现金等价物净增加额、每股经营活动和每股投资活动产生的净现金流量具有信息含量，而每股筹资活动产生的净现金流量不具有信息含量。

Evidence shows : ( 1 ) Net increase in cash and cash equivalents per share , cash from operating activities and cash from investing activities per share have information content , while net cash flow per share from financing activities does not .

现金比率表达了现金和现金等价物与流动负债之间的关系。

The cash ratio expresses the relationship of cash and cash equivalents to the current liabilities .

企业的现金流是指企业的现金和现金等价物。

The enterprise cash flow includes the cash and cash equivalents .

现金包括库存现金，银行存款，和现金等价物，例如具有流动性的短期投资。

Cash includes cash on hand , cash in bank , and cash equivalents such as liquid , short-term investments .

分行业总体检验发现，制造业公司经营活动和投资活动产生的净现金流量具有信息含量，而现金及现金等价物净增加额和筹资活动产生的净现金流量不具有信息含量。

Industrial test shows that net cash flows from operating and investing activities in manufacturing industry listed companies have information content .

在这张报表中，现金一词被定义为包括现金库存、银行存款和现金等价物。

In this statement , the cash is defined to include both cash treasury , cash in bank and cash equivalents .

分析现行现金流量表编制基础的弊端，在重新审视现金及现金等价物定义的基础上，提出了改进现金流量表编制基础的建议。

This paper analyzes on the shortages of the compiling foundation of the cash flow statement , and based on re-evaluating the definitions of the cash and cash equivalent , advances some suggestions on improving the compiling foundation of the cash flow statement .