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1·Thus, accrued liabilities also are called accrued expenses.

因此，应计负债也称为应计费用。

2·The main current liabilities are accounts payable and accrued expenses.

主要的流动负债是应付账款和应计费用。

3·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。

4·IFRS requires a detailed disclosure of the nature of each accrued expense and the nature of the changes to those accrued expenses.

国际财务报告准则要求详细披露每个预提费用的性质和应计费用的性质变化。

5·Then when you pay the bill, you don't touch the P&L, its simply a balance sheet entry that reduces Cash and reduces Accrued Expenses by $30,000.

当你支付了账单，你不需要动损益表，仅简单地在试算平衡表帐上作同时减少30，000现金及递延费用的分录就可以了。

6·Then when you pay the bill, you don't touch the P&L, its simply a balance sheet entry that reduces Cash and reduces Accrued Expenses by $30, 000.

当你支付账单时，不涉及损益表，这仅仅是一笔平衡记账分录：减少”现金“3万美元，同时减少”应付费用“3万美元。

7·Under GAAP, accrued expenses are not required to be individually disclosed in the financial statements - increasing the transparency of financial statements.

根据公认会计原则，应计费用不需要被单独披露的财务报表，增加财务报表的透明度。

8·The difference is that accounts payable are for bills the company receives from other businesses. And accrued expenses are accounting entries a company makes in anticipation of being billed.

差别在于，应付账款是公司从其他企业处收取的账单，而应计费用则是公司预计即将收取账单而建立的会计分录。

9·If the agent pays for the principal necessary expenses in handling entrusted affairs, the principal shall repay the expenses as well as the interest accrued.

受托人为处理委托事务垫付的必要费用，委托人应当偿还该费用及其利息。

10·The trucking software can keep track of all the mileage and expenses accrued during a trip.

货车软件可以记录所有的里程和费用，期间所累计的访问。