五分钟了解Suspense account（暂时性账户）

​​五分钟了解Suspense account

企业在做账的时候不可避免的会出现一些错误，需要将这些错误改正之后才可以做财务报表，针对一下子找不出错误的账先用suspense account（暂时性账户）替代，待之后找到错误之后再调整，很多同学对于suspense account不理解，我们今天就来总结归纳一下吧~

从这张图里我们可以看出suspense account只有在trialbalance(试算平衡表)不平衡的时候才会用到。

Suspense accounts are only temporary. None should exist when it comes todrawing up the financial statements at the end of the accounting period. Thesuspense account must be cleared and all the correcting entries made before thefinal accounts are drawn up. 一个临时账户，不会出现在财务报表科目中，只是为暂时调平trial balance 借贷两边总额而专门开设的账户，当会计师找出错误后，suspense account 期末应为零余额；

If morethan one error or unidentifiable posting to a ledger account arises during anaccounting, they will be all merged together in the same suspense account.Indeed, until the cause of the errors is discovered, the bookkeepers are ableto correct the errors.

有两种情况下会出现存疑账户:

1）会计期间内，会计师暂时不知道借方或贷方应录入什么具体会计科目,先放在suspense account中；

2）Trialbalance借贷两边总额不等，可先暂时开设一个suspense account ,后期再找出相应的错误。

在这种情况下，进行改错的步骤可以分为以下几个步骤：

1) 题目中错误的分录是怎么写的；

2) 导致的结果；

3) 正确的分录应该怎么写；

4) 写分录从错误的改到正确的。

接下来做个题目检测一下自己的掌握情况吧~

The bookkeeper ofPerry made the following mistakes:

1) Sales returns of $384were credited to the purchases returns account.

2) Purchases returns of$296 were debited to the sales returns account.

What’s thejournal entry will correct the errors?​​​​