闲置资金 是什么？
闲置资金 Funds held in cash or low-yield accounts that are not actively invested or used for operational purposes, resulting in opportunity cost and reduced returns for individuals or institutions.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “闲置资金” Used in Practice?
财务经理通过将多余现金投向短期投资来减少闲置资金。
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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闲置资金 是什么？
Funds held in cash or low-yield accounts that are not actively invested or used for operational purposes, resulting in opportunity cost and reduced returns for individuals or institutions.
Where can I learn this term for free?
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