accrued expense和accounts payable有何区别？

问题如下：

Question A company has recorded an expense for interest costs that have not yet been paid as of the balance sheet date. On the balance sheet, they are best reported as:

选项：

A.deferred expenses. B.accounts payable. C.accrued expenses.

解释：

Solution

C is correct. Accrued expenses, also known as accrued liabilities, have been recognized on a company’s income statement but have not been paid as of the balance sheet date. Unpaid interest costs are an example of an accrued expense.

A is incorrect. Deferred expenses refer to payments that have been made but will not be reported as an expense until a future accounting period.

B is incorrect. Accounts payable are amounts that a company owes its vendors for purchases of goods and services that have already been delivered. They represent the unpaid amount of the company’s purchase on credit as of the balance sheet date.