商品过剩的英文：
overage

overage是什么意思：
a. 过老的；超龄的
n. （[?o?v?r?d?]）商品过剩；超过部分，超额

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。