Cashoverandshort account 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 cashoverandshort 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。
3
Commercial paper and some corporate bonds are of short duration, returning cash to the central Banks over fairly short horizons.