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Cash
In English vernacular cash refers to money in the physical form of currency, such as banknotes and coins.
In bookkeeping and finance, cash refers to current assets comprising currency or currency equivalents that can be accessed immediately or near-immediately (as in the case of money market accounts). Cash is seen either as a reserve for payments, in case of a structural or incidental negative cash flow or as a way to avoid a downturn on financial markets.
==Etymology==
The word is variously attributed. Some claim that the word "cash" comes from the modern French word ''caisse'', which means ''(money) box'', from the Provençal word ''caissa'', from the Italian ''cassa'', from the Latin ''capsa'' all meaning ''box''. In the 18th century, the word passed to refer to the money instead of the actual box containing it. Another claim is that it was derived from Tamil word ''kāsu'' ((タミル語:காசு)) meaning ''a coin'', by East India Company.〔http://www.theeastindiacompany.com/24/story-of-cash?iframe=true&width=800&height=400|archiveurl=http://web.archive.org/web/20100728112432/http://www.theeastindiacompany.com/24/story-of-cash?iframe=true&width=800&height=400|archivedate=28 July 2010〕
"Cash" used as a verb means "to convert to cash"; for example in the expression "to cash a cheque".
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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