BUSINESS AND COMPETITION|accounting|accounting
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- cash equivalents
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- Definition the value of assets that can be converted into cash immediately,as reported by a company.Usually includes bank accounts and marketable securities,such as government bonds and banker's acceptances.Cash equivalents on balance sheets include securities(e.g.,notes)that mature within 90 days Reference Harvey,Campbell R.,Hypertextual Finance Gloss.,1997,Duke University