主要的流动负债是应付账款和应计费用。
The main current liabilities are accounts payable and accrued expenses.
因此，应计负债也称为应计费用。
其他应付款项及应计费用的帐面值与其公平值相约。
The carrying amount of other payables and accruals approximates to its fair value.
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。
IFRS requires a detailed disclosure of the nature of each accrued expense and the nature of the changes to those accrued expenses.
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。
Under GAAP, accrued expenses are not required to be individually disclosed in the financial statements - increasing the transparency of financial statements.
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。
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。
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.
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