cash equivalents

cash equivalents
эквиваленты денежных средств

термин используется при составлении Отчета о движении денежных средств (cash flow statement) для обозначения краткосрочных высоколиквидных инвестиций (investments)

Специализированный англо-русский словарь бухгалтерских терминов. .

См. также в других словарях:

  • cash equivalents — A method which can be used to calculate a transfer payment from a salary related pension scheme (salary related scheme). A member of a final salary pension scheme (final salary scheme) who is not currently drawing a pension and who has more than… …   Law dictionary

  • Cash Equivalents — Investment securities that are short term, have high credit quality and are highly liquid. Also referred to as cash and equivalents . Cash equivalents are one of the three main asset classes, along with stocks and bonds. These securities have a… …   Investment dictionary

  • cash equivalents — Highly liquid investments that are capable of being converted into known amounts of cash without notice and that were within three months of maturity when acquired; from this total must be deducted bank advances that are repayable within three… …   Accounting dictionary

  • cash equivalents — pinigų ekvivalentai statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Trumpalaikės (iki trijų mėnesių) likvidžios investicijos, kurios gali būti greitai iškeičiamos į tam tikras pinigų sumas ir kurių vertės… …   Lithuanian dictionary (lietuvių žodynas)

  • cash equivalents — Defined by FASB as short term, highly liquid investments that are both: ( a) readily convertible to known amounts of cash, and ( b) so near their maturity that they represent insignificant risk of changes in value because of changes in interest… …   Financial and business terms

  • Cash and cash equivalents — are the most liquid assets found within the asset portion of a company s balance sheet. Cash equivalents are assets that are readily convertible into cash, such as money market holdings, short term government bonds or Treasury bills, marketable… …   Wikipedia

  • Cash And Cash Equivalents - CCE — An item on the balance sheet that reports the value of a company s assets that are cash or can be converted into cash immediately. Examples of cash and cash equivalents are bank accounts, marketable securities and Treasury bills …   Investment dictionary

  • cash and cash equivalents — The value of assets that can be converted into cash immediately, as reported by a company. Usually includes bank accounts and marketable securities, such as bonds and banker s acceptances. Cash equivalents on balance sheets include securities ( e …   Financial and business terms

  • cash collateral — cash and cash equivalents held by the debtor in Chapter 11 subject to liens of other parties. (Glossary of Common Bankruptcy Terms) Cash, bank accounts or cash equivalents subject to a security interest. (Bernstein s Dictionary of Bankruptcy… …   Glossary of Bankruptcy

  • Cash — usually refers to money in the form of currency, such as banknotes and coins. In bookkeeping and finance, cash refers to current assets comprised of currency or currency equivalents that can be accessed immediately or near immediately (as in the… …   Wikipedia

  • cash collateral — n: cash or cash equivalents (as negotiable instruments, securities, and documents of title) as specified in section 363 of chapter 11 of the Bankruptcy Code in which both the estate and another entity have an interest see also bankruptcy code in… …   Law dictionary

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