This vessel is designed to retain the liquid refrigerant in its bottom, ensuring that only gas refrigerant is leaving. The inlet tube is designed so that the refrigerant liquid bathes the walls of the accumulator, taking the most amount of heat possible from them to encourage evaporation.
In addition the suction accumulator must ensures the oil to return to the compressor, allowing the suction gas drag oil in proper proportion, but preventing the return of dirt and particles that would damage the compressor cylinders.
The gas outlet tube suctions only gas from the upper part and has an oil recovery metering orifice to feed oil in due proportion.