應付費用(accrued expenses)

凡已發生而尚未支付之各項應付費用,包括應付薪工﹑租金﹑利息﹑營業稅﹑應付其他稅捐及其他應付費用等皆屬之。
Expense incurred but not yet paid, including accrued payroll, accrued rent payable, accrued interest payable, accrued VAT payable, accrued taxes payable-other and other accrued expense payable.

資料來源:屏東商業技術學院

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