“cash on hand”可译为“库存现金”。库存现金是指企业持有可随时用于支付的现金限额，存放在企业财会部门由出纳人员经管的现金，包括人民币现金和外币现金。库存现金与会计核算中“现金”科目所包括的内容一致。它是企业流动性最强的资产，对于维持企业正常的生产经营管理具有重要作用，但库存现金也是企业资产中最容易流失的资产，加强库存现金管理对于企业和国家都具有重要的意义。

Cash on hand is the total amount of any accessible cash. According to "Entrepreneur" magazine, it refers to any available cash regardless of whether it is in your pocket or your bank account. Investments that you can convert to cash in 90 days or less are typically included when calculating your cash on hand. 以下为相关例句，以加深对该词含义及用法的理解：

例句1

Even a company that is shown to be profitable according to accounting standards can go under if there isn't enough cash on hand to pay bills.

即使一家公司根据会计准则显示盈利，要是没有足够的库存现金进行付款，也会破产。

例句2

Without cash on hand, the firm can't facilitate trades for its clients or meet margin calls for its own proprietary trades.

如果没有库存现金，公司就无法为其客户促成交易，也无法满足其自营业务追加保证金的需要。