Accrual expenses

如果你係:

Cr accrual expenses,

正常應該係根據你做那些費用而 Dr 有關的expenses.

所以, 答案是:

Dr (Types of) expenses

但有時會有例外, 例如, 你會因應情況而

Dr Deferred expenses or deferred assets

You have to understand that ACCRUAL EXPENSES are not paid at the period end. The entry should be -

Dr. Expeneses e.g. (Electricity, MPF, transportation, newspaper bill, audit fee etc.)
Cr. Accrual Expenses.