______ is an account that is used on a temporary basis for receipts, disbursemen

游客2025-06-20 21

问题 ______ is an account that is used on a temporary basis for receipts, disbursements, or discrepancies until such time as the analysis is complete and they can be properly classified.

选项 A、Suspense account
B、Adjustment account
C、Suspending account
D、Temporary account

答案 A

解析答案为A项。suspense account“暂记账户”，是会计分类账的一种，用来核算和监督某些经济业务时，这些经济业务的应借账户和应贷账户的一方能立刻确定，而另一方一时难以确定。如“待处理财产损溢”账户。temporary account“临时性账户”，也称虚账户(nominal account)。是指反映企业生产经营过程中发生的收入、成本、费用、成果的账户，这些账户在期末结账后通常并无余额，下期初需另行开。包括收益类账户，如销售收入、投资收入、利息收入等账户；费用类账户，如销售费用、总务与管理费用等账户。根据题意，本题系指暂记账户，故选A项。

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