the word "suspense" is not a term in accounting, because it is not standardized, but it is used habitually by accountants for historical reasons.

It contains the following meanings:

1. Confirm the meaning of an accounting element account. For example, "hanging accounts payable" here means confirming accounts payable, that is, adding accounts payable. Another example is "hanging management expenses", which means that the expenses are recognized as management expenses, that is, the expenses are included in the management expenses, thus increasing the management expenses.

2. It means to confirm but not to confirm, which means not to deal with violations. For example, "loss-to-account" is an obvious violation of the accounting system, and its consequences lie in concealing the losses of enterprises, distorting the actual operating results and financial status of enterprises, leading to the partial or overall untrustworthy financial statements, thus affecting decision makers to make correct decisions.