noun
cash on hand and in banks
A financial term referring to the total of physical cash and bank deposits held by a company or individual. Used in accounting and financial statements.
貸借対照表には、現金及び預金の残高が記載されている。
The balance sheet shows the balance of cash on hand and in banks.
Compound of 現金 (cash) + 及び (and) + 預金 (deposits), directly reflecting the accounting concept.