suspense account; temporary entry
Accounting term for a temporary entry made before final classification or posting. Used in bookkeeping contexts.
In the accounting department, unconfirmed transactions are sometimes handled with a suspense account.
Leaving entries as temporary postings can cause problems at the time of settlement.
Compound of 仮 (temporary) and 記入 (entry, fill in). The exact historical derivation is uncertain, but the term is used in modern accounting.