... cash account 现金帐户 cash over and short account 现金盈亏帐户 certified account 经(会计师)证明的帐目 ...
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... 现金偿还欠款 cash payment on account 现金超过和不足帐户 cash over and short account 现金筹款方案 cash financing program ...
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cash short and over account 现金余缺账户
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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