Short-term investments include:

A) Securities that management intends to convert to cash within the longer of one year or the current operating cycle,and are readily convertible to cash.
B) Funds earmarked for a special purpose such as bond sinking funds.
C) Stocks not intended to be converted into cash.
D) Bonds not intended to be converted into cash.
E) Sinking funds not intended to be converted into cash.

Short-Term Investments

Investments that are typically held for one year or less, intended for quick gains or temporary cash investment.

Sinking Funds

A type of savings account or fund that is set up to repay debt or an outstanding loan, making periodic payments into the fund for this purpose.

Operating Cycle

The duration of time it takes for a company to purchase inventory, sell the products, and collect cash from the sales.