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货币资金是企业资产的重要组成部分,既是资本运动的起点,又是资本运动的终点。根据货币资金的存放地点及其用途的不同,货币资金分为现金、银行存款和其他货币资金。企业的经营过程也就是资金的流动和形式不断变化的过程,只有具备一定量的资金.企业才能作为最初的资本,开始运作。正常经营以后,企业所面临的环境是千变万化的,各种各样的原因会造成在某一环节资金积压,造成资金短缺,企业要想顺利实现资金周转,在必要的时候必须注入一定的资金。
Monetary capital is an important part of corporate assets, both as a starting point for capital movement and as an end for capital movement. According to the location of monetary funds and their use, monetary funds are divided into cash, bank deposits and other monetary funds. The business process of an enterprise is also the process of the flow of funds and the changing form. Only with a certain amount of capital, can an enterprise start its operation as the initial capital. After normal operation, the business environment is ever-changing, a variety of reasons will result in a part of the backlog of funds, resulting in a shortage of funds, companies want to achieve the smooth flow of funds, when necessary, must be injected into a certain amount of money.