accrued taxes

基本解释

Accrued expenses and taxes payable represent obligations of the firm as of the date of balance sheet preparation.
自生支出及應付稅款表示公司在制定平衡表儅天的應付款項。
Examples are accounts payable, notes payable, the current portion of long-term debt, and various accrued items such as salaries payable and taxes payable.
應付帳款、應付票據、長期債務的儅期分攤額，以及諸如應付工資和應付稅款等種種應計項目都是流動負債。
Examples are accounts payable, notes payable, the current portion of long-term debt, and various accrued items such as salaries payable and taxes payable.
應付帳款、應付單據、持久債務確儅期分擔費用額，以及諸如應付關餉和應付稅款等種種應計項目都是流動欠債。

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