[] () an asset or an investment that can easily be sold or changed into money现金等价物（可以随时出售或变现的资产或投资）◆The company said it had cash and cash equivalents of over $90 000.公司称自己拥有 9 万多元的现金及现金等价物。an amount of money that is estimated to be equal to the value of sth现金等值（估计与某物价值相等的款额）◆The cash equivalent of employee benefits such as company cars must be calculated for tax purposes.员工福利的现金等值项目，如公司汽车，必须计税。