本期

běn qī shàng wèi zhī fù dàn yīng yóu běn qī fù dān de fèi yòng yīng dāng yù tí jì rù běn qī

本期尚未支付但应由本期负担的费用，应当预提计入本期。

The expenses attributable to the current period but not yet paid in current period shall be recognized as accrued expenses of the current period.