會計JOURNAL 同SUSPENSE有咩關係?

Journal is the book to be used to record transactions not of the entries in Bank Book or Cash Book. For example, journal is used to record transactions of sales and purchases.
Suspense is the name of an account like other items in the General Ledger to be debited or credited. The nature of suspense account is to balance the entries made in the books. For example, if you know the debit entry but in doubt of charging to which account in credit, you can credit this entry in suspense account. After you find out the correct account to be entered, you then make an entry by Dr. Suspense Account and, say, Cr. Trade Deposit received.
So, Suspense Account is for temporary use only. The balance of it should be zero after the correct accounts to be entered is found.

「每次見ACCOUNT 有JOURNAL都會有SUSPENSE」
題目喜歡這樣出而已，效果等如對考生說「有人做錯數」。

「點解入完JOURNAL又要入SUSPENSE?」
方便出考卷。一條20-25分題目也很少機會有多於十多條journal adjustment，不叫考生多做T-account之類工夫才得到，就太對不起答了其他題目的考生。

「有咩要記?」
通常題目會指明是否不需要寫narriations(就是double-entry下面的句子)；如果沒有指明不需要，就當需要寫。
要在題目取滿分，Suspense最後必然是zero balance，雖然Suspense做到zero balance不保證滿分。