一、定期存款是否属于现金等价物的问题定期存款是否属于现金?对此,有两种观点。第一种观点认为,判断定期存款是否属于现金,要看管理部门的意图。当管理部门决定将资金变作定期存款时,实际上是进行了一笔投资,如果管理部门在存款到期前取回,实际上是投资的收回。所以定期存款不属于现金。第二种观点认为,定期存款是为了获取较活期存款更大的收益而存入银行的款项。虽然定期存款有定期的特性, First, the issue of whether the fixed deposits are cash equivalents Time deposits are cash? To this, there are two views. The first view is that to determine whether the fixed deposits are cash, depends on the management’s intentions. When the management decides to turn the funds into fixed deposits, an investment is actually made, and if the management retrieves the deposits before they expire, it is actually the recovery of the investment. So time deposits are not cash. The second view is that time deposits are amounts credited to banks in order to obtain a greater return on more-current deposits. Although regular deposits have regular characteristics,