accrued expenses

英 [əˈkruːd ɪksˈpɛnsɪz]

美 [əˈkruːd ɪkˈspɛnsəz]

网络應付費用; 应付费用; 应计费用; 预提费用; 应计费用调整

Accrued liabilities arise from the recognition of expenses for which payment will be made in a future period.
应负计债产生于对将来需支付的费用在确认。
Accrued expenses and taxes payable represent obligations of the firm as of the date of balance sheet preparation.
自生支出及应付税款表示公司在制定平衡表当天的应付款项。
Current liabilities refer to the debts which should be paid off within a year or an operating cycle longer than a year, including accounts payable, advances from customers, accrued expenses, and taxes payable, etc.
流动负债是指将在一年以内或者超过一年的一个营业周期以内偿还的债务，包括应付账款、预收货款、应计费用、应付税款等。
The expenses attributable to the current period but not yet paid in current period shall be recognized as accrued expenses of the current period.
本期尚未支付但应由本期负担的费用，应当预提计入本期。
Second, as there are some short-term liabilities which result from accrued expenses, the figure of cash payments for operating expenses is different from that of operating expenses in the income statement.
其次，鉴于有一些累计费用导致的短期负债，也会使得损益表上的营业费用与发生营业费用支付的现金不相等。
Thus, accrued liabilities also are called accrued expenses.
因此，应计负债也称为应计费用。