suspense account

简明释义

暂记帐户

英英释义

例句

1.To keep track of incomplete transactions, we maintain a suspense account for any pending payments.

为了跟踪未完成的交易，我们维护一个待处理账户用于任何待处理的付款。

2.The funds in the suspense account will be allocated once the discrepancies are resolved.

一旦差异得到解决，待处理账户中的资金将被分配。

3.We use a suspense account to temporarily hold money until we can determine its proper classification.

我们使用待处理账户暂时保存资金，直到我们能确定其正确分类。

4.After reconciling the bank statements, we found several transactions in the suspense account that needed clarification.

在对账单进行核对后，我们发现待处理账户中有几笔交易需要澄清。

5.The accountant transferred the unallocated funds to a suspense account to investigate their origin.

会计将未分配的资金转入待处理账户以调查其来源。

作文

In the world of accounting and finance, the term suspense account refers to a temporary holding account used to record transactions that cannot be immediately classified or assigned to a specific account. This situation often arises when there is uncertainty about the nature of a transaction or when additional information is needed before making a final decision on how to categorize it. Understanding the function and importance of a suspense account can greatly enhance one's comprehension of financial management practices.A suspense account serves as a useful tool for accountants and financial professionals. When transactions occur, they are typically recorded in the appropriate accounts to maintain accurate financial statements. However, there are instances where the details surrounding a transaction are incomplete or unclear. For example, a company may receive a payment from a client but lacks sufficient information to determine which invoice the payment corresponds to. In such cases, the payment would be temporarily placed in a suspense account until the necessary details are clarified.The use of a suspense account helps prevent discrepancies in financial records. By segregating uncertain transactions, businesses can ensure that their financial statements reflect only verified data. This practice is crucial for maintaining the integrity of financial reporting and ensuring compliance with accounting standards. Additionally, it allows for better tracking of outstanding items that need resolution, which can help improve cash flow management.Moreover, a suspense account can also serve as a diagnostic tool. When reviewing financial records, accountants can identify transactions that have been placed in suspense and investigate the reasons behind them. This process can uncover systemic issues within the company's accounting practices, such as inadequate documentation or communication breakdowns between departments. By addressing these issues, organizations can improve their overall efficiency and accuracy in financial reporting.It is important to note that while a suspense account is a practical solution for handling uncertain transactions, it should not be used as a long-term fix. Transactions should be resolved and reclassified into their appropriate accounts as soon as possible. Prolonged use of a suspense account can lead to confusion and misrepresentation of a company's financial position, ultimately impacting decision-making processes and stakeholder trust.In conclusion, the concept of a suspense account is vital for effective financial management. It provides a mechanism for handling uncertain transactions while maintaining the accuracy and integrity of financial records. By understanding the role of a suspense account, accounting professionals can better navigate the complexities of financial reporting and contribute to the overall success of their organizations. As businesses continue to evolve and face new challenges, the ability to effectively manage uncertainties in financial transactions will remain an essential skill for accountants and finance professionals alike.

在会计和金融的世界中，术语suspense account指的是一个临时的持有账户，用于记录无法立即分类或分配到特定账户的交易。这种情况通常发生在对交易性质的不确定性或在做出最终分类决定之前需要额外信息时。理解suspense account的功能和重要性可以大大增强人们对财务管理实践的理解。suspense account为会计师和财务专业人士提供了一个有用的工具。当交易发生时，它们通常会被记录在适当的账户中，以保持准确的财务报表。然而，有些情况下，围绕交易的细节是不完整或不清楚的。例如，一家公司可能收到客户的付款，但缺乏足够的信息来确定该付款对应于哪个发票。在这种情况下，付款将暂时放入suspense account，直到必要的细节得到澄清。使用suspense account有助于防止财务记录中的差异。通过将不确定的交易分开，企业可以确保其财务报表仅反映经过验证的数据。这一做法对于维护财务报告的完整性和确保遵循会计标准至关重要。此外，它还可以更好地跟踪需要解决的未决事项，从而帮助改善现金流管理。此外，suspense account也可以作为一种诊断工具。在审查财务记录时，会计师可以识别被放入悬而未决状态的交易，并调查其背后的原因。这一过程可以揭示公司会计实践中的系统性问题，例如文档不足或部门间沟通不畅。通过解决这些问题，组织可以提高其财务报告的整体效率和准确性。值得注意的是，虽然suspense account是处理不确定交易的实用解决方案，但不应将其用作长期修复措施。交易应尽快解决并重新分类到其适当的账户中。长期使用suspense account可能导致混淆和公司财务状况的误表示，最终影响决策过程和利益相关者的信任。总之，suspense account的概念对于有效的财务管理至关重要。它提供了一种处理不确定交易的机制，同时保持财务记录的准确性和完整性。通过理解suspense account的作用，会计专业人士能够更好地应对财务报告的复杂性，并为其组织的整体成功做出贡献。随着企业的不断发展和面临新挑战，有效管理财务交易中的不确定性的能力将继续成为会计师和财务专业人士必备的技能。