《企业会计制度》(简称《制度》)规定:现金等价物是指企业持有的期限短、流动性强、易于转变为已知金额现金、价值变动风险很小的投资。笔者认为,现金等价物还应包括应收票据中的银行承兑汇票。银行承兑汇票是银行承兑,由在承兑银行开立存款账户的购货企业签发,购货企业应于汇? The “Accounting System for Businesses” (the “System”) stipulates that cash equivalents refer to investments that are short-lived, highly liquid, easily converted into known amounts of cash, and have little risk of changes in value. The author believes that cash equivalents should also include bank acceptance bills in bills receivable. A bank acceptance bill is a bank acceptance and is issued by a purchase company that has opened a deposit account with the acceptance bank.