cash equivalent value
英 [kæʃ ɪˈkwɪvələnt ˈvæljuː]
美 [kæʃ ɪˈkwɪvələnt ˈvæljuː]
现金等值；资产现值
双语例句
- 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.
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。