A temporary record used in bookkeeping to track receipts and disbursements of an uncertain nature until they are identified and posted in the appropriate ledgers and journals. • A suspense account does not appear in a final financial statement. It is a useful tool when, for example, a lump-sum receipt or expenditure must be broken […]
suspense. The state or condition of being suspended; temporary cessation (a suspense of judgment).
suspense n. 暂停；中止；权利中止 土地的租金与共用权〔profit prendre〕等因土地占有的合并的原因而在一段时间内不存在，即被称为处于中止状态〔in suspense〕，但这种状态是可以被恢复的。
appropriated retained earnings 划拨留存盈余 指公司董事会指定用于某一单独目的的留存盈余，该部分不参加分红或用作其他目的。亦称作appropriated surplus, surplus revenue, suspense reserve。
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Retained earnings that a company’s board designates for a distinct use, and that are therefore unavailable to pay dividends or for other uses. — Also termed appropriated surplus; surplus revenue; suspense reserve.
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