cash equivalent

cash equivalent
фин., учет эквивалент денежных средств, денежный эквивалент, эквивалент наличности (приравненный к денежным средствам высоколиквидный инвестиционный инструмент, напр., казначейский вексель; при составлении отчета о движении денежных средств к денежным эквивалентам обычно приравниваются только высоколиквидные инструменты со сроком погашения не более трех месяцев)
Syn:
See:
* * *
денежный эквивалент
эквивалент наличности
* * *
Наличный эквивалент
. Краткосрочная ценная бумага, достаточно ликвидная, чтобы рассматривать ее как эквивалент наличности . Инвестиционная деятельность .

Англо-русский экономический словарь.

Смотреть что такое "cash equivalent" в других словарях:

  • cash equivalent — 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 equivalent — A short term security that is sufficiently liquid that it may be considered the financial equivalent of cash. The New York Times Financial Glossary * * * cash equivalent cash equivalent ➔ equivalent * * *    An asset that is so easily and quickly …   Financial and business terms

  • cash equivalent — noun a highly liquid debt instrument with maturities of less than three months • Hypernyms: ↑debt instrument, ↑obligation, ↑certificate of indebtedness • Hyponyms: ↑commercial paper …   Useful english dictionary

  • cash equivalent transfer value — (CETV) A member of a salary related scheme who has more than 12 months to go before attaining the scheme s normal retirement age has a statutory right under the Pension Schemes Act 1993 to take a cash equivalent transfer value (CETV) to another… …   Law dictionary

  • cash equivalent doctrine — Generally, a cash basis taxpayer does not report income until cash is constructively or actually received. Under the cash equivalent doctrine, cash basis taxpayers are required to report income even though no cash is actually received in a… …   Black's law dictionary

  • cash equivalent doctrine — Generally, a cash basis taxpayer does not report income until cash is constructively or actually received. Under the cash equivalent doctrine, cash basis taxpayers are required to report income even though no cash is actually received in a… …   Black's law dictionary

  • Cash-equivalent items — Temporary investments of currently excess cash in short term, high quality investment media such as treasury bills and Banker s Acceptances. The New York Times Financial Glossary …   Financial and business terms

  • cash equivalent value — The amount of *cash that can be received in an *arm’s length transaction for the sale of an asset. See also *fair market value …   Auditor's dictionary

  • cash-equivalent items — Examples include Treasury bills and banker s acceptances. Bloomberg Financial Dictionary …   Financial and business terms

  • current cash equivalent — CCE In continuously contemporary accounting, the measure of assets and liabilities …   Accounting dictionary

  • equivalent — e‧quiv‧a‧lent [ɪˈkwɪvlənt] noun [countable] something that is equal in value, amount, quality etc to something else: • The Japanese bank had the equivalent of $131 billion in assets on March 31. equivalent adjective : • It must issue 5 million… …   Financial and business terms

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