Cash short and over account（现金余缺账户）：记录由于现金销售收款或找零时发生错误而引起的库存现金与期初现金加上现销收款之间差额的账户。
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cash over and short account 现金盈亏帐户 ; [会计] 现金超过和不足帐户
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。
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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