麻煩各位大神翻譯一下這個(gè)英語(yǔ)短文
the purpose of cash management is to maintain liquidity,that, is to have enough cash to pay bills when they come due. At the same time, financial managers do not like idle cash surpluses. Excess cash means that the firm is not using its working capital properly; the cash just sits around, not earning anything. Cash flows into the business from sales, collecting accounts, sale of short-term securities, and short term borrowing. Cash flows out of the business for such items as purchase of inventory, supplies, wages, selling, expenses, overhead, and payment of debts.