Consisting of cash on hand, cash in bank, revolvingfunds and petty cash, but cash that is either restricted to be used only for specified purposes or by regulation or contracts is excluded.
包括库存现金、银行存款及周转金、零用金等，不包括已指定用途或依法律或契约受有限制者。
2
Financial control is an open, dynamic and comprehensive control revolving round funds movement.