French term (edited): Charge � payer Transport

factures generally refers to accounts payable

(for Accrued Transport, Cf. Accrued Payroll) The following info. is from the sites mentioned below.

Accrual Accounting. Under this method of accounting, income is recognized when earned, whether or not collected, and expenses are recognized when events have occurred that determine that a liability exists and the amount of the liability can be ascertained with reasonable accuracy. For example, at December 31 you ship a customer 100 widgets. You have to record the income in that year, even though you won't get paid until the following year. If you were buying the widgets, you could accrue the expense in the tax year you ordered them. There are some special rules for tax purposes and there can be a significant divergence between recognition of income and expenses for tax and financial accounting purposes.

Accrued Expense. An expense that has been incurred, but not yet paid in cash. Similar to accounts payable, but usually associated with nontrade vendors. For example, an electric bill.
Also:
ACCRUED EXPENSES are expenses incurred during an accounting period for which payment is postponed."

French term (edited): Charge � payer Transport

charges à payer = expenses due and accrued

TERMIUM

charges à payer = accrued expenses

Achats et frais donnant naissance à une dette qui ne sera exigible qu'ultérieurement et se rapportant à l'exploitation et à l'exercice en cours.

GDT