现金清查中，发现库存现金比账面余额短缺160元。经查，上述现金短缺属于出纳员李芳的责任，应由该出纳员赔偿。

借：待处理财产损益                                                           160
       贷：库存现金                                                                 160
   借：其他应收款——王芳                                                       160
       贷：待处理财产损益                                                           160