account payable和accrued expense有何区别？

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account payable和accrued expense有何区别？

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关键词：Payable expense Account accrued Count account

Accounts Payable:  You have received the supplier invoices and account for in the subsidiary ledger for the amount payable and the invoice number, the supplier name.  The balance be confirmed with the supplier and if you cannot pay in due date.  the supplier will call for your payment.

Accrued expenses, it is usually done at the month end closing when you have not received supplier invoices, such as utility charges (water and electrictiy) and other expenses you have not received invoices but the expenses belong to the month it should be accounted for.  Hence the amount is not taken up in sjuplplier ledger account but accrued expense and susually as other payable in balance sheet.

account payable 应付账款 ，主要表示应采购商品等发生的，欠供应商的钱
accrual expense 应付费用，也可把其近似当做预提费用（现我国会计准则已经取消的一个科目）
一般采购系统收货后，财务系统会自动生成 借：exps  贷：accrual
待供应商提供发票和相关单据，财务人员在系统中做相关操作后， 系统会先冲销原分录， 借：accrual  贷：exps   然后再生成  借：exps 贷：payable