现金及现金等价物

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 .

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 .

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 .

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 .

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 .

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 .

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 .