应计费用

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。

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.

因此，应计负债也称为应计费用。

Thus , accrued liabilities also are called accrued expenses .

记录支付给债券持有者的半年利息，并确认自上年末以来两个月的应计利息费用。

To record semiannual interest payment to bondholders , and to recognize two months ' interest expense accrued since year-end .

霍斯利还表示，过去三年及本年度，嘉汉林业将这些授权中间商的应缴税款都录入了自己的应计费用账目，因为“无法说清”这些客户自身是否缴纳了应缴税款。

Mr Horsley also said that the company accrued a tax liability for these authorised intermediaries for three years and the current year , because it is " impossible to tell " whether the customers have paid the required taxes .

应计负债的例子包括应付利息、应付所得税和与工资有关的各项应计费用。

Examples of accrued liabilities include interest payable , income taxes payable , and amounts related to payrolls .