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.
The balance sheet shows the balance of cash on hand and in banks.
Refers only to physical cash, while 現金及び預金 includes bank deposits as well.
Refers to bank deposits, while 現金及び預金 is the combined total with cash on hand.
Compound of 現金 (cash) + 及び (and) + 預金 (deposits), directly reflecting the accounting concept.