Русско-англо-русский юридический словарь

In the context of business accounting, a suspense account is a temporary holding place for transactions that have not been vetted as to which account or function the charges should be associated. Often, this is an actual bank account, with its own account number, keeping the funds separate from those that have already been categorized. This allows the transactions to be recorded to funds properly without requiring the transactions to be fully allocated. This account can also hold information on discrepancies while more information is gathered. (Investopedia)