Cash Equivalents

Understanding Key terms involved for identification of "Cash Equivalent":
Cash Equivalents has to be easily convertible into cash and has very little risk in terms of return
A Demand deposits with Bank - YES its Cash Equivalent
B Bills receivables - NO its a promise to be paid later
C Treasury bill - YES its Cash Equivalent and have sovereign guarentee
D Commercial Paper - YES its Cash Equivalent
E Marketable Securities YES its Cash Equivalent