長款：Cash Over
以下為英文的解釋，長短款賬戶壹般用於銀行櫃員在日終檢查現鈔賬實不符時的賬務處理。
Cash Short and Over is an income statement account in which shortages or overages in cash are recorded. The Cash Short and Over account might be used by bank tellers to record any differences between their actual cash at the end of the day versus the expected amount of cash based on checks cashed, deposits received, etc. The account Cash Short and Over is also used to record differences discovered when replenishing a company’s petty cash fund.