Cash includes cash on hand , cash in bank, and cash equivalents such as liquid, short - term investments.

现金包括库存现金, 银行存款, 和现金等价物,例如具有流动性的 短期 投资.

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For the cash in bank, the typical substantive test is confirmation and bank reconciliations.

对于银行存款, 典型的大量测试是确认和银行调节.

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