Cash refers to a medium of exchange that can be put into circulation immediately within a certain range determined by the laws of sovereign countries. It is usually acceptable and can be effectively used to buy goods, goods, services or pay off debts immediately. It is the most liquid asset in an enterprise. Paper, silk and coins that can be used by enterprises themselves. Cash is a general ledger account in China's enterprise accounting. Included in the balance sheet, classified as current assets, but cash with special purposes can only be classified as non-current assets as funds or investment projects. Chinese ancient coins, which sprouted in the Xia Dynasty, originated in the Shang Dynasty, developed in the Eastern Zhou Dynasty, and were unified in winning the Qin Dynasty. In the long history of more than 4000 years, they have created more than 70 best in the world. Not only that, China's coin system is complete, the variety is rich, the context is clear, and the connotation is broad, which is unmatched by any country.