noun
accrued expenses
Accounting term for expenses that have been incurred but not yet paid, recorded as a liability.
決算時に未払費用を計上する必要がある。
Accrued expenses must be recorded at the time of settlement.
未収収益 is accrued revenue (earned but not yet received), while 未払費用 is accrued expenses (incurred but not yet paid).
Compound of 未払 (unpaid) and 費用 (expense).