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suspense account

Source : Webster's Revised Unabridged Dictionary (1913)

Suspense \Sus*pense"\, n. [From F. suspens, a. See {Suspense},
   a.]
   1. The state of being suspended; specifically, a state of
      uncertainty and expectation, with anxiety or apprehension;
      indetermination; indecision; as, the suspense of a person
      waiting for the verdict of a jury.

            Ten days the prophet in suspense remained. --Denham.

            Upon the ticklish balance of suspense. --Cowper.

   2. Cessation for a time; stop; pause.

            A cool suspense from pleasure and from pain. --Pope.

   3. [Cf. F. suspense.] (Law) A temporary cessation of one's
      right; suspension, as when the rent or other profits of
      land cease by unity of possession of land and rent.

   {Suspense account} (Bookkeeping), an account in which
      receipts or disbursements are temporarily entered until
      their proper position in the books is determined.

Source : WordNet®

suspense account
     n : an account used temporarily to carry doubtful receipts and
         disbursements or discrepancies pending their analysis and
         permanent classification
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