The difference is that accounts payable are for bills the company receives from other businesses. And accrued expenses are accounting entries a company makes in anticipation of being billed.

差别在于，应付账款是公司从其他企业处收取的账单，而应计费用则是公司预计即将收取账单而建立的会计分录。

youdao

For the fourth quarter, "other" revenue expenses rose 153 per cent to Rmb1.5bn, an increase it said was "mainly driven" by bank transaction fees accrued by WeChat Pay.

对于去年第四季度，“其他”业务的收入成本同比增长153%，至15亿元人民币，该公司称，这一增加主要是由微信支付发生的银行手续费驱动的。

youdao

For the fourth quarter, "other" revenue expenses rose 153 per cent to Rmb1.5bn, an increase it said was "mainly driven" by bank transaction fees accrued by WeChat Pay.

对于去年第四季度，“其他”业务的收入成本同比增长153%，至15亿元人民币，该公司称，这一增加主要是由微信支付发生的银行手续费驱动的。

youdao