Accrued expenses and taxes payable represent obligations of the firm as of the date of balance sheet preparation.

自生支出及应付税款表示公司在制定平衡表当天的应付款项。

youdao

No deduction shall be allowed for amounts paid or accrued for such taxes and carrying charges as, under regulations prescribed by the Secretary, are chargeable to capital account with respect to property, if the taxpayer elects, in accordance with such regulations, to treat such taxes or charges as so chargeable.

FORBES: Electing To Capitalize Expenses Can Pay Off On Sale

Plus, he'll be charged interest, accrued at 1% above the normal IRS rate, on the taxes that would have been due originally on the wrongly deferred pay.

FORBES: Strings Attached

Although the actual amount of back taxes owed have been paid, the resulting penalties and interest has continually accrued.

CNN: Dionne Warwick, down to $1,000 cash, files for bankruptcy