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中英文定义：

应计费用：指本期已发生(耗用) 但尚未支付款项的各种费用，如应付租金、应付利息及应付工资等。

An accrued expense, also known as accrued liabilities, is an accounting term that refers to an expense that is recognized on the books before it has been paid

计提/准备金：把尚未发生但将要发生的支出计算出来列入费用，按规定的比率与规定的基数相乘计算提取，列入某科目。例如企业员工当月的工资在下个月发放时，为了使财务报表真实的反映企业的经营情况，需要在当月进行工资计提。

Provisions in accounting refer to the amount that is generally put aside from the profit in order to meet a probable future expense or a reduction in the asset value although the exact amount is unknown.

二者的区别（英文内容源自investopedia）：

In accounting, accrued expenses and provisions are separated by their respective degrees of certainty. All accrued expenses have already been incurred but are not yet paid.

在会计中，应计费用和准备金是按其各自的确定程度进行区分的。所有应计费用均为已经发生但尚未支付的费用。

By contrast, provisions are allocated toward probable, but not certain, future obligations. They act like a rainy-day fund, based on educated guesses about future expenses.

相应的，准备金的计提针对的是可能但不确定会发生的未来义务。它们就像应急基金，基于对未来支出的合理估计。

It's very difficult to draw clear lines between accrued liabilities, provisions, and contingent liabilities. In many respects, the characterization of an expense obligation as either accrual or provision can depend on the company's interpretations.

在应计负债、准备金和或有负债之间清楚的划分界限是非常困难的。在许多情况下，将一项费用义务界定为应计项目还是计提项目取决于公司的解释。