ACC Correction of errors问题

我想知道suspense account用来做甚么? 答: 用來考人。這是以虛擬和假設的形式, 來測試學習會計課目的人士, 對會計理念和認識的程度; 從另一角度而言, 在現實的會計工作中, 是沒有suspense account存在的價格。 舉個小例子, 現銷物品$500; 卻錯誤記帳: 借銀行帳戶$500, 貸銷貨$500; 知道弄錯了, 更正如下: 借現金$500, 貸銀行帳戶$500。從上述的例子來看, 在現實的世界裡, 是沒有停留在 “suspense account”的需要的。

筆者, 在港期間, 是ACCA/HKSA的學生


2011-02-20 23:24:01 補充：
更正原文:
在現實的會計工作中, 是沒有suspense account存在的"價值"。

原文如下:
在現實的會計工作中, 是沒有suspense account存在的價格。

Suspense account normally used for entries without full details or for unbalanced amounts. When the nature of the transactions is found, an adjustment must be made to clear it off in the suspense account. So, in theory, the suspense must be in zero balance at the end. When the financial statements are prepared, the suspense account must be cleared off and hence no such account as appeared in the Balance Sheet ( Statement of Financial Position )