accrued liabilities,accrued expense

accrued expenses对资产负债表sofp和利润表spl有什么影响?
accrued expenses对资产负债表sofp和利润表spl有什么影响?
liabilities.ppt
adjusting entries for "accrued revenues" illustration 3-13
requires adjustments for prepaid, unearned, and accrued items