Cash equivalents represent short-term investments with high liquidity, which is cash in amounts that I know, and there is a risk of change in value is less or not significant. Therefore, What is the cash, thus:
Cash equivalents and short-term investments that are highly liquid. Which is readily convertible into cash in an amount to be determined and there is the risk of changes in value, little or no significance, so the cash is included.
Cash equivalents refers to short-term investments with high liquidity. Which is ready to be converted to cash in the know and there is a risk of significant change in the มูลค่าน้อย or not. So what's the cash.