suspense account; unsettled account

简明释义

悬帐

英英释义

例句

1.Funds were temporarily placed in a suspense account (待处理账户) until the proper allocation could be determined.

资金暂时被放置在suspense account (待处理账户)中，直到确定正确的分配方式。

2.We discovered an error that caused a balance to remain in the unsettled account (未结算账户) for too long.

我们发现一个错误，导致一个余额在unsettled account (未结算账户)中停留太久。

3.The accountant found several transactions in the suspense account (待处理账户) that needed further investigation.

会计发现了几个交易在suspense account (待处理账户)中，需要进一步调查。

4.Before closing the books for the month, we need to clear out any items in the unsettled account (未结算账户).

在本月结束账目之前，我们需要清理所有在unsettled account (未结算账户)中的项目。

5.The suspense account (待处理账户) will help us manage discrepancies until they are resolved.

在问题解决之前，suspense account (待处理账户)将帮助我们管理差异。

作文

In the world of accounting, various terms and concepts are essential for maintaining accurate financial records. One such term is suspense account, which plays a crucial role in the reconciliation process. A suspense account is a temporary account used to hold transactions that cannot be classified immediately. This situation often arises when there is uncertainty regarding the proper account to which a transaction should be posted. For instance, if a company receives a payment but cannot identify the customer, the amount may be placed in a suspense account until further investigation clarifies its origin. The use of a suspense account helps ensure that financial statements remain accurate and that all transactions are eventually recorded in the correct accounts. It acts as a holding area that allows accountants to manage discrepancies without disrupting the overall accounting process. Once the necessary information is obtained, the funds can be transferred from the suspense account to the appropriate account, thereby resolving the uncertainty.On the other hand, the term unsettled account refers to accounts that have not been fully resolved or cleared. This can occur in various scenarios, such as unpaid invoices, outstanding debts, or unresolved disputes between parties. An unsettled account indicates that there are still pending transactions that require attention. For example, if a client has not paid for services rendered, their account will remain unsettled until the payment is received. Maintaining a clear understanding of unsettled accounts is vital for businesses, as it directly impacts cash flow and financial health. Companies must regularly review their unsettled accounts to ensure that they follow up on outstanding payments and resolve any issues that may hinder their revenue stream. Failure to address unsettled accounts can lead to cash flow problems and may affect a company's ability to operate effectively.Both suspense accounts and unsettled accounts highlight the importance of meticulous record-keeping in accounting. They serve as reminders that not all transactions can be categorized neatly upon first glance. Accountants must exercise diligence and patience to ensure that all financial records are accurate and up-to-date. By effectively managing suspense accounts and unsettled accounts, businesses can maintain their financial integrity and make informed decisions based on reliable data.In conclusion, understanding the concepts of suspense accounts and unsettled accounts is essential for anyone involved in accounting or finance. These terms reflect the complexities of financial management and the need for careful analysis when dealing with transactions. By utilizing suspense accounts to temporarily hold uncertain transactions and actively managing unsettled accounts, businesses can navigate the challenges of financial record-keeping and ensure their long-term success.

在会计的世界中，各种术语和概念对于维护准确的财务记录至关重要。其中一个术语是待处理账户，它在对账过程中发挥着关键作用。待处理账户是一个临时账户，用于保存无法立即分类的交易。这种情况通常发生在不确定交易应记入哪个账户时。例如，如果一家公司收到了一笔付款，但无法识别客户，则该金额可能会被放入待处理账户，直到进一步调查澄清其来源。使用待处理账户有助于确保财务报表的准确性，并且所有交易最终都能记录在正确的账户中。它充当了一个持有区域，使会计人员能够管理差异，而不会干扰整体会计流程。一旦获得必要的信息，资金就可以从待处理账户转移到适当的账户，从而解决不确定性。另一方面，术语未结账户指的是尚未完全解决或清除的账户。这可能发生在各种情况下，例如未支付的发票、未偿还的债务或各方之间未解决的争议。未结账户表示仍然存在待处理的交易需要关注。例如，如果客户尚未支付提供的服务费用，则他们的账户将保持未结状态，直到收到付款。保持对未结账户的清晰理解对企业至关重要，因为这直接影响现金流和财务健康。公司必须定期审查其未结账户，以确保跟进未支付款项并解决可能妨碍其收入流的问题。未能处理未结账户可能导致现金流问题，并可能影响公司的有效运营。待处理账户和未结账户都突显了在会计中精确记录的重要性。它们提醒人们，并非所有交易在第一次查看时都可以整齐地分类。会计人员必须谨慎和耐心，以确保所有财务记录都是准确和最新的。通过有效管理待处理账户和未结账户，企业可以维护其财务诚信，并基于可靠的数据做出明智的决策。总之，理解待处理账户和未结账户的概念对于任何参与会计或财务的人来说都是必不可少的。这些术语反映了财务管理的复杂性以及在处理交易时进行仔细分析的必要性。通过利用待处理账户暂时保存不确定的交易，并积极管理未结账户，企业可以应对财务记录管理的挑战，确保其长期成功。