NO.PZ2016012101000075
问题如下：
Accrued expenses (accrued liabilities) are:
选项：
A. expenses that have been paid.
B. created when another liability is reduced.
C. expenses that have been reported on the income statement but not yet paid.
解释：
C is correct.
Accrued liabilities are expenses that have been reported on a company’s income statement but have not yet been paid.
解析：这道题考的是accrued expense的定义，accrued expense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。
accrual Expense 应该在资产负债表上 为什么C选项写的income statement 对呢