accrued taxes

基本解释

Accrued expenses and taxes payable represent obligations of the firm as of the date of balance sheet preparation.
自生支出及应付税款表示公司在制定平衡表当天的应付款项。
Examples are accounts payable, notes payable, the current portion of long-term debt, and various accrued items such as salaries payable and taxes payable.
应付帐款、应付票据、长期债务的当期分摊额，以及诸如应付工资和应付税款等种种应计项目都是流动负债。
Examples are accounts payable, notes payable, the current portion of long-term debt, and various accrued items such as salaries payable and taxes payable.
应付帐款、应付单据、持久债务确当期分担费用额，以及诸如应付关饷和应付税款等种种应计项目都是流动欠债。

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