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.
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.
企业在筹建期内实际发生的各项费用，除应计入有关财产物资价值者外，应当作为开办费入帐。
The expenses incurred to an enterprise during its preparation period shall be accounted for as starting expenses except those that shall be accounted into related property or material value.
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.
因此，应计负债也称为应计费用。
应计制管帐忽略现金现实收付时间，而在业务产生当期实现营业收入或费用。
Accrual accounting recognizes the effects of revenue and expense events in the period in which they occur regardless of when cash is exchange.
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.
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.
在应计制会计制度下，需要在收益赚得期间记录收益，在费用发生的期间记录支出。
Under the accrual basis it needs to record revenue in the period in which it is earned and to record expenses in the period in which they are incurred.
应计未计成本费用永远不得在税前扣除吗?。
应计未计成本费用永远不得在税前扣除吗?。
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