Cash overandshortaccount is debited with shortages and credited with overages.
现金溢缺账户在现金短缺时被借记,在现金溢余时被贷记。
2
If there is a debit balance in the cash overandshortaccount 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。
3
Temps account for just over 10 per cent of his factory’s 400-strong staff and provide a “short-term shot in the arm when you need it”.