Cash over and short 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。

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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。

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

商业票据和一些公司债是短期的，现金可以在短时间内回流到央行。

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The company, which makes screens for Apple's iPad and iPhone, needs to shore up cash to roll over as much as 360bn yen of short-term commercial paper and will need another 200bn yen to cover a maturing convertible bond in September 2013.

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Because there are fees to do this, the council lowered the gold return over the time period studied and used a short-term cash rate as a benchmark for the borrowing cost.

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"Anything short of, 'We are giving a product, we are giving cash, over and out, ' gets into a gray area, " says marketing consultant Jim Stengel.

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