This one poses as a system administrator warning you that your account will be cancelled. As with any other emails with attachments and directions to open the attachment, DON’T DO IT.
And of course, NEVER, EVER open ANY attachments (even if they are from your mother who just called you saying she’s sending you an attachment) if they end in .bat, .cmd, .exe, .pif or .scr. This little bugger might also come as a .zip file too which is normally OK but in this case it’s not.
Make sure your anti-virus definitions are up to date and be careful.