问题如下图：
选项：
A. 
B. 
C. 
解释：
accrued不应该就是已经发生了的费用吗？那第一个选项是什么？
NO.PZ2016012101000075问题如下 Accrueexpenses (accrueliabilities) are:A.expenses thhave been paiB.createwhen another liability is receC.expenses thhave been reporteon the income statement but not yet paiC is correct.Accrueliabilities are expenses thhave been reporteon a company’s income statement but have not yet been pai解析这道题考的是accrueexpense的定义，accrueexpense最典型的是水电煤气费，特征是先使用后付费，所以未来会有经济利益的流出。会计处理是当期确认费用，并且由于还没有支付，需要在资产负债表中增加一笔负债。到底是什么意思呢？查有道词典是预提费用，不知道准确吗？预提费用是先确认费用，后付款吗？
NO.PZ2016012101000075 createwhen another liability is rece expenses thhave been reporteon the income statement but not yet pai C is correct. Accrueliabilities are expenses thhave been reporteon a company’s income statement but have not yet been pai 解析这道题考的是accrueexpense的定义，accrueexpense最典型的是水电煤气费，特征是先使用后付费，所以未来会有经济利益的流出。会计处理是当期确认费用，并且由于还没有支付，需要在资产负债表中增加一笔负债。如题。。。。。。。。。。
NO.PZ2016012101000075 createwhen another liability is rece expenses thhave been reporteon the income statement but not yet pai C is correct. Accrueliabilities are expenses thhave been reporteon a company’s income statement but have not yet been pai 解析这道题考的是accrueexpense的定义，accrueexpense最典型的是水电煤气费，特征是先使用后付费，所以未来会有经济利益的流出。会计处理是当期确认费用，并且由于还没有支付，需要在资产负债表中增加一笔负债。accruExpense 应该在资产负债表上 为什么C写的income statement 对呢
createwhen another liability is rece expenses thhave been reporteon the income statement but not yet pai C is correct. Accrueliabilities are expenses thhave been reporteon a company’s income statement but have not yet been pai 解析这道题考的是accrueexpense的定义，accrueexpense最典型的是水电煤气费，特征是先使用后付费，所以未来会有经济利益的流出。会计处理是当期确认费用，并且由于还没有支付，需要在资产负债表中增加一笔负债。选对了。但是为啥要强调说是没有Pai。在这里pai者没有Pai义在哪？
b 为什么不对
