一、什么是现金?它包括哪些范围? 现金指可以立刻投入流通的交换媒介,可随时用于购买企业所需的商品或劳务,或用以 清偿企业所结欠的债务。在会计上,现金指可以被银行接受为存款的所有项目,包括纸币、硬币、银行活期存款、即期或到期支票、保付支票、银行汇票、邮政汇票、旅行支票、信用卡、销货提款单等。 First, what is cash and what is its scope? Cash refers to an exchange medium that can be immediately put in circulation and is readily available for the purchase of goods or services required by the enterprise or for the settlement of debts owed by the enterprise. In accounting, cash refers to all items that a bank may accept as a deposit, including banknotes, coins, demand deposits, current or due checks, bank checks, bank drafts, money orders, traveler’s checks, credit cards, sales and purchases A single list.