suspense account

简明释义

悬帐

英英释义

例句

1.The accountant recorded the unallocated funds in a suspense account to investigate later.

会计将未分配的资金记录在待处理账户中以便后续调查。

2.After receiving a payment with no reference, we placed it in a suspense account until we can identify the source.

在收到一笔没有参考信息的付款后，我们将其放入待处理账户，直到能够确认来源为止。

3.The company uses a suspense account to track transactions that need further clarification.

公司使用待处理账户来跟踪需要进一步澄清的交易。

4.To ensure accurate financial reporting, all discrepancies were temporarily held in a suspense account.

为了确保财务报告的准确性，所有差异暂时存放在待处理账户中。

5.Funds that cannot be immediately allocated are placed in a suspense account until further instructions.

无法立即分配的资金被放入待处理账户，直到有进一步指示。

作文

In the world of accounting, there are various terms and concepts that are essential for maintaining accurate financial records. One such term is suspense account, which plays a crucial role in ensuring that discrepancies in accounting records are addressed appropriately. A suspense account is a temporary account used to hold transactions that cannot be immediately classified or assigned to a specific account due to uncertainty or incomplete information. This practice helps accountants keep their books balanced while they investigate the nature of the transactions in question.The use of a suspense account can arise in several situations. For instance, when a business receives a payment but cannot determine which customer it belongs to, the amount may be placed in a suspense account until further investigation clarifies the situation. Similarly, if an expense is incurred but lacks sufficient documentation to categorize it properly, it might also be recorded in a suspense account. This approach allows businesses to maintain their financial integrity without losing track of funds that need to be accounted for.One of the primary benefits of using a suspense account is that it helps prevent errors in financial reporting. By temporarily holding uncertain transactions, accountants can take the necessary time to gather more information and ensure that entries are made accurately. This reduces the risk of misstatements in financial statements, which can lead to significant consequences, including regulatory penalties and loss of stakeholder trust.However, it is important to note that a suspense account should not be seen as a permanent solution. Transactions held in this account should be investigated and resolved promptly. If a transaction remains in a suspense account for an extended period, it can create confusion and complicate financial reporting. Therefore, businesses should establish clear policies and procedures for regularly reviewing and clearing suspense accounts to ensure that all transactions are accurately categorized.In summary, a suspense account serves as a vital tool in the accounting process, allowing businesses to manage uncertainties in their financial records effectively. By utilizing this temporary account, accountants can maintain the accuracy and integrity of financial statements while working to resolve any discrepancies. It is essential for companies to have a systematic approach to managing suspense accounts, ensuring that all transactions are eventually classified correctly to uphold the clarity and reliability of their financial reporting. Understanding the function and importance of a suspense account is crucial for anyone involved in the field of accounting, as it highlights the need for diligence and precision in financial management.

在会计的世界中，有许多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suspense account，它在确保会计记录中的差异得到适当处理方面发挥着关键作用。suspense account是一个临时账户，用于保存由于不确定性或信息不完整而无法立即分类或分配到特定账户的交易。这种做法帮助会计人员保持账目平衡，同时调查相关交易的性质。使用suspense account可能会出现在几种情况下。例如，当企业收到一笔付款但无法确定其属于哪个客户时，该金额可能会被放入suspense account，直到进一步调查澄清情况。类似地，如果发生了一项费用，但缺乏足够的文件来正确分类，它也可能被记录在suspense account中。这种方法使企业能够保持财务的完整性，而不会失去对需要核算的资金的追踪。使用suspense account的主要好处之一是它有助于防止财务报告中的错误。通过暂时保留不确定的交易，会计人员可以花时间收集更多信息，以确保准确地进行条目。这减少了财务报表中错误陈述的风险，这可能导致重大后果，包括监管处罚和失去利益相关者的信任。然而，重要的是要注意，suspense account不应被视为永久解决方案。保存在该账户中的交易应及时调查和解决。如果一项交易在suspense account中停留的时间过长，可能会造成混乱并使财务报告复杂化。因此，企业应建立明确的政策和程序，定期审查和清理suspense accounts，以确保所有交易都被准确分类。总之，suspense account作为会计过程中的重要工具，使企业能够有效管理财务记录中的不确定性。通过利用这个临时账户，会计人员可以在努力解决任何差异的同时，维护财务报表的准确性和完整性。企业必须对管理suspense accounts采取系统的方法，确保所有交易最终得到正确分类，以维护其财务报告的清晰性和可靠性。理解suspense account的功能和重要性对于任何参与会计领域的人来说都是至关重要的，因为它突出了在财务管理中勤奋和精确的必要性。