WHAT IS ACCRUAL EXPENSES

Accrued Expenses 意思係應付費用，屬於流動負債。應付未付費用即係在期結時你應該要俾但係未俾，好似審計費：你做完審計至俾錢，但係審計工作係做過去年度，所以屬於應付未付費用。
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Accrued expense means an expense incurred by the company for a period but not yeat paid. For example, electricity bill for December, 2009 has now received. If you are going to keep the books for the year ended 31 December, 2009, this expense should be recorded as the cost for the year i.e. 1 January, 2009 to 31 December, 2009. To record this transaction, you therefore has to Dr. Electricity Cr. Accrued Expenses. The account Accrued Expense (i.e. expenses due and payable for the cost in this financial year) is shown as a current liability in the balance sheet as at 31 December, 2009 of the company.