Cash refers to cash on hand and deposits that can be used for payment at any time. Cash equivalents refer to investments held by enterprises with short term (usually due within 3 months from the date of purchase), strong liquidity, easy conversion into known cash and little risk of value change. As "cash and equivalents" and "monetary funds" are still not completely equivalent, the "ending balance of cash and cash equivalents" in CFS may not be exactly the same as the "monetary funds" in BS. Cash, cash equivalents and monetary funds are highly liquid and easy to realize, but the amount of monetary funds must be known or fixed, so many non-fixed income assets, even if they are highly liquid, cannot be classified as monetary funds, but if they are not engaged in specific financial work, they do not need to be distinguished too carefully.