suspense account

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 down to match several transactions before posting.

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词条贡献者

法律翻译William，毕业于法国一流的高级翻译学院，擅长翻译有关农业和食品领域的法律文件。