Abklärungskonto

17:39 Mar 30, 2008 

You need to be more specific in providing context for 'Abklärungskonto'.
You have to know the exact purpose of the account to determine whether in your case 'Abklärungskonto' is to be translated as clearing account or suspense account.
There are basic differences between data flowing through clearing and suspense account.
Also, as a rule,a balance sheet should not contain suspense accounts or clearing accounts as at the balance sheet stage in the accounting cycle, all clearing and suspense account balances are normally closed out to the proper asset/liability/equity accounts.