| 1. | The exchange rate for usd to rmb is the day ' s purchase price of usd cash in bank of china
美元同人民币兑换比率以当日中国银行美元现钞买入价为准。 |
| 2. | 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。 |
| 3. | When you purchase toolings , you should debit " perchased materials " and credit " cash in bank " or " accounts payable " , etc
购买时，借记“物资采购”等科目，贷记“银行存款”或“应付账款”等科目。 |
| 4. | Current assets of enterprises shall include cash on hand , cash in bank , marketable securities , receivable , prepayments and in ? ventory
企业的流动资产包括现金，银行存款，有价证券，应收和预付款项以及存货等。 |
| 5. | An enterprises that holds cash on hand and cash in bank denominated in foreign currencies should record transactions denominated in foreign currencies and their restated amounts in renminbi
有外币现金和存款的企业，还应当分别按人民币和外币进行明细核算。 |
| 6. | Consisting of cash on hand , cash in bank , revolving funds 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。 |
| 7. | There is no justification to exclude borrowed money and cash in bank in calculating disposable capital , and there is no justification to include debt as a deductible item in the assessment of financial resources of legal aid applicants
并无充分理据在计算法援申请人的可动用资产时不把借款及银行存款列入考虑范围，亦无充分理据在衡量其财务资源时把债务列为可扣除项目。 |
