TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

cash assets [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 2012-05-01

English

Subject field(s)
  • Financial Accounting
  • Finance
DEF

Cash and any asset that may be converted immediately into cash without upsetting day-to-day operations; marketable securities are excluded.

OBS

Examples [include] cash on hand, cash deposited in banks, cash in transit, demand certificates of deposit and trade acceptances.

OBS

Cash in the hands of a trustee for the liquidation of debt is not regarded as a cash asset. The term should not be confused with "liquid assets" or "quick assets."

Key term(s)
  • cash asset

French

Domaine(s)
  • Comptabilité générale
  • Finances
DEF

Espèces et autres moyens de paiement disponibles immédiatement pour effectuer des règlements et, d'une manière générale, toutes valeurs qui, en raison de leur nature, sont immédiatement convertibles en argent sans nuire aux activités courantes, à l'exclusion des titres négociables.

OBS

On attache parfois au terme «liquidités» un sens plus large, selon lequel les liquidités incluent, outre les disponibilités, les actifs qui peuvent être facilement transformés en argent à court terme, tels que les titres négociables, ce qui correspond non plus aux «cash assets», mais aux «liquid assets».

Key term(s)
  • liquidité
  • disponibilité
  • valeur disponible

Spanish

Campo(s) temático(s)
  • Contabilidad general
  • Finanzas
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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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