accrued liabilities

例句:

• Every business incurs a number of accrued liabilities relating to its payroll.
  每个企业都会发生一些与工资有关的应计负债.
  
• Thus, accrued liabilities also are called accrued expenses.
  因此, 应计负债也称为应计费用.
  
• All companies incur accrued liabilities.
  所有的公司都会发生应计负债.