译问：财报科目“accrued expenses and other liabilities”中的accrued expenses应该如何翻译？应计费用还是预提费用？Accrued在财报中一般如何翻译？

Accrued expenses

Accrued expenses（An accrued expense, also known as accrued liabilities, is an accounting term that refers to an expense that is recognized on the books before it has been paid. The expense is recorded in the accounting period in which it is incurred.）指的是应计费用，但一般在财报中习惯将之称为预提费用并与其他负债（other liabilities）一起列示。

预提费用指预先分月计入各月成本、费用，在以后才实际支付的费用，是应付而未付的费用。比如说，施工企业在进行预提费用处理时有两种情况：

1、当统计人员所报的进度收入大于实际完成进度时，就依据未施工已报进度的工程部位的预算成本做出预提费用，因为该部位尚未施工，无需做收支对比分析，只需按照预算成本收支平列；

2、某月份的实际完工进度已经如实统计，但劳务结算、材料消耗等未及时结算和验收消耗，这时应按照实际成本支出水平做出预提费用。对已经施工完毕的部位应如实进行节约或超支的对比分析。

Accrued interest

Accrued与interest搭配时，一般不译为预提，而是常译为计提。Accrued interest计提利息。

计提利息是指，企业在金融机构有借款，根据借款协议，利息的支付时间节点可能有按月、按季度、按年支付几种，也可能到期一次性支付本息。假设是按季度支付，例如9月30支付，你在8月虽然不需要支付利息，但是根据权责发生制的要求，仍需要在8月份财务报表上体现这个利息承担义务，即你要计算8月份这笔贷款的利息，并把它计入财务费用和应付利息，这个过程就是计提利息。

如：

Accrued interest receivables计提应收利息

Accrued interest income on loans receivable is calculated based on the contractual interest rate of the loan and recorded as revenue in Other Initiatives as earned in the consolidated statements of comprehensive loss. Loans receivable are placed on non-accrual status upon reaching 90 days past due. When a loan receivable is placed on non-accrual status, the Group stops accruing interest and reverses all accrued but unpaid interest as of such date. The Group assesses the collectability of accrued interest together with the unpaid principal amount. Interest income for non-accrual loans receivable is recognized on a cash basis. Cash receipt of non-accrual loans receivable would be first applied to any unpaid principal and late payment fees, if any, before recognizing interest income. The Group does not resume accrual of interest after a loan has been placed on non-accrual basis.

应收贷款产生的计提利息收入按贷款的合同利率计算，并在合并综合亏损表中记入其他业务的收入。应收贷款在逾期90天后被置于非计提状态。当应收贷款处于非计提状态时，本集团停止计提利息并截至冲回该日期的所有计提但未付利息。本集团评估计提利息和未付本金的可回收性。非计提应收贷款的利息收入按收付实现制确认。在确认利息收入之前，应先将非计提应收贷款的现金收入用于偿还未付本金和滞纳金（如有）。本集团在某笔贷款已经处于非计提状态后，不得恢复计提利息。

来源：译问

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