Bitter seeing account emptied (5)
I believe the answer is:
acrid
'bitter' is the definition.
(I know that bitter can be written as acrid)
'account emptied' is the wordplay.
'account' becomes 'ac' (abbreviation).
'emptied' becomes 'rid' (rid of can mean emptied of).
'ac'+'rid'='ACRID'
'seeing' is the link.
(Other definitions for acrid that I've seen before include "Bitter - pungent" , "Unpleasantly pungent" , "Strong and sharp" , "Astringent" , "Stinging" .)