什么是视同库存现金

视同库存现金,是不是可以别看做库存现金的意思?可能就是指某种东西变现的很快,猜想哦,不太清楚,呵呵,赚分来的,

我认为是后备资金，主要是解决应急情况的储备资金．

What Are Cash Equivalents in Accounting?
By Maire Loughran from Intermediate Accounting For Dummies
In the accounting world of cash, cash equivalents are close but no cigar! Now, the basic premise ofcash equivalents is that they’re just a hair away from being available for withdrawal on demand. They’re short term, readily convertible to cash; if they have a maturity date, it’s so close to that date that the chance of them devaluing is negligible.
A “close” maturity date for a cash equivalent is three months or less.
Examples of cash equivalents are Treasury bills, commercial paper, and money market funds.
Treasury bills: These items are debt instruments the U.S. Department of Treasury issues that mature in less than one year.
Don’t confuse Treasury bills with treasury stock which is when a company reacquires their own stock.
Commercial paper: This term refe