If there is a debit balance in the cash over and short account at the end of the fiscal period it is an expense and may be included in "miscellaneous expense" on the income statement.
如果现金溢缺账户在会计期末有借方余额，是费用，在收益表上可以包括在“杂项费用”中。
2
When sell a miscellaneous article through POS, need to post a certain percentage (eg. 38%) of the sales amount to COGS (cost of goods sales) account.