现金及现金等价物 meaning in Chinese

cash and cash equivalents

Accrual - basis , balance sheet reflects a company ' s financial conditions from inventory amount angle . income statement and profit appropriation statement reflect a company ' s financial conditions from current amoun t angle on accrual - basis . and statement of cash flows reflects factors affecting the ability of a company repay its maturity debts and its amount on cash - basis , that is to say , statement of cash flows changes profit on accrual - basis into actual profit on cash - basis ( cash or items equal to cash )
资产负债表以权责发生制为基础编制，从存量的角度反映企业的财务状况和经营成果；利润及利润分配表则以权责发生制编制基础，从动量的角度反映企业财务状况经营成果变动的原因；现金流量表又以收付实现制为编制基础，从动量的角度反映影响企业偿还到期债务的能力变动的具体因素及其影响数量，即现金流量表就是把以权责发生制为基础的利润调节成以收付实现制确认的现实的利润(现金及现金等价物) 。