over-and-short

基本解釋

Cash over and short account is debited with shortages and credited with overages.
現(xiàn)金溢缺賬戶在現(xiàn)金短缺時被借記,在現(xiàn)金溢餘時被貸記。
I saw the small girl topple over and hit her head.
我看見那小女孩栽了一跤，碰著了頭。
The waiters get good tips over and above their wages.
服務(wù)員除工資外還有不少小費。
The novel and short story are different genres.
長篇小說和短篇故事是不同的類別。
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.
如果現(xiàn)金溢缺賬戶在會計期末有借方餘額,是費用,在收益表上可以包括在"襍項費用"中。