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【多选题】
企业进行现金清查时,如果发现有待查明原因的现金短缺或溢余,报经管理权限批准后,下列各项中正确的会计处理有( )
A.
属于责任人赔偿或保险公司赔偿的现金短缺,记入其他应收款
B.
属于无法查明原因的现金短缺,记入营业外支出。
C.
属于应支付给有关人员或单位的现金溢余,记入其他应付款
D.
属于无法查明原因的现金溢余,冲减管理费用。
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