Yes, you understood it was then. Need to set up payable. Because such expenses as expenses for the year 2014 to account in Thai was unable to bring its expenses in the current year and the year before.
Yes you understand it right. Have accrued Because such costs are charged to the accounts in Thailand of 2014 could bring the cost of last year to the current year.
Yes, you're right. Need to set the accrued. Because the cost such as cost accounting of the year 2014) cannot bring the cost of the years before the current year.