Not accounted for means that the economic business has actually occurred, but due to the time difference, the accountants have not yet registered in the account books according to the accounting standards, so it is called not accounted for.

As for credit cards, there is a time difference between the settlement date and the repayment date, and the amount used during this period is the "accumulated amount used but not recorded". For example, the settlement date is 15 and the repayment date is 5. 25th is the bookkeeping day. The amount spent before March 15 should be paid off on April 5, and it will be reflected as "unsettled bill amount" on the bill on the 25th.