五、资产核算的主要变动（一）货币资金在现金核算部分，明确了现金短缺或溢余的对于企业每日终了结算现金收支，以及财“待处理财产损溢——待处理流动资产损溢”待查明原因后再分别情况处理；如为现金属于应由责任人员赔偿的部分，通过“其他应（××个人）”科目核算（如直 V. Major changes in assets accounting (I) Monetary funds In the cash accounting section, it is clear that the cash shortage or surplus accounts for the daily settlement of cash receipts and disbursements of enterprises and the “loss of assets pending treatment - current assets loss to be treated Overflow ”to be identified and then dealt with separately; if the cash belongs to the part that should be compensated by the responsible personnel, through the“ other should (XXX individuals) ”subjects accounting (such as straight