Thus, accrued liabilities also are called accrued expenses.

因此，应计负债也称为应计费用。

The need to record accrued liabilities arises from the fact that certain expenses are incurred by the business before they are actually paid.

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。

Among the most common examples of current liabilities are accounts payable, short-term notes payable, the current portion of long-term debt, accrued liabilities, and unearned revenue.

最常见的流动负债有应付账款、短期应付票据、长期负债的当期部分、应计负债和预收收入。

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。