应计负债科目 accrued liability account
延期和应计负债 DEFERRALS AND ACCRUALS LIABILITIES
应计负债科目代码 accrued liability account code
应计负债科目金额 accrued liability account amount
应计负债科目总计 accrued liability account total
延期和应计负债总额 TOTAL DEFERRALS AND ACCRUALS LIABILITIES
延期申请及应计负债 DEFERRALS AND ACCRUALS LIABILITIES
估计或应计负债 estimated or accrued liabilities
因此，应计负债也称为应计费用。
记录应计负债是因为企业的某些费用总是在其实际支付之前发生。
The need to record accrued liabilities arises from the fact that certain expenses are incurred by the business before they are actually paid.
需注意，应付债券利息的应计负债将于几个月内支付，因此作为流动负债。
Note that the accrued liability for bond interest payable will be paid within a few months anD, therefore, is classified as a current liability.
应计费用亦称应付费用、应计负债（accrued liability）。是已经发生但尚未支付的费用。如：已欠但尚未支付的工资、税金、利息和股利。 权责发生制原则的基本目的，在于使收入与费用相互配比，以正确计算各项损益。因此，期末若有用归本期负担的费用，由于尚未支付而未予入账，就应调整分录，借记各种费用，贷记“应计费用”科目。前者使该项费用得以列示在损益表上，以正确计算损益；后者使尚未偿付的负债得以列示在资产负债表上，从而避免漏记负债。常见的应计费用有应计利息、应付工薪、应付水电费、应付税款等。各种应付费用，可单独设置科目，也可合并设置一个“应付费用”科目，但应付所得税通常单独设立一个科目。
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