Читать книгу Corporate Finance For Dummies - Michael Taillard - Страница 78

Cash and cash equivalents are the most liquid assets a company has available. In other words, they’re the assets that the company can most easily turn into cash because, well, they’re already cash. Cash refers to the money a company has on hand, while cash equivalents refer to savings accounts and such, from which the company can withdrawal cash quite easily, although at times the bank can temporarily restrict access.