Accrued expenses are the opposite of prepaid expenses. Firms will typically incur periodic expenses such as wages, interest and taxes. Even though they are to be paid at some future date, they are indicated on the firm's balance sheet from when the firm can reasonably expect their payment, until the time they are paid.
An example would be accruing interest that is building up on a bank loan.
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accrued expense: translation accrued expense accrued expense ➔ expense * * * accrued expense UK US noun [C] (also accrued charge, also accrue... смотреть
учет = accrued liability 1),