现金是变现能力最强的一种货币,是可以立即投入流通的交换媒介,可以随时用其购买生产经营的各种所需,支付有关的费用,偿还债券,也可以随时存入银行。企业现金拥有量的多少,是企业的偿债能力优劣的标志,也是投资者分析判断企业财务状况好坏的重要指标。 Cash is the currency with the strongest cash-generating ability. It is an exchange medium that can be put into circulation immediately. You can use it whenever you need to buy various kinds of production and business operations, pay the related fees, repay the bonds, or deposit them in banks at any time. The amount of cash owned by enterprises is a sign of the merits of the solvency of an enterprise. It is also an important indicator for investors to analyze and judge the financial status of an enterprise.