I have received bills in 2009 which are expenses for 2008, but I have not accured this expenses in 2008. However, I do not want this expenses to affect 2009 budgets. What do I do in situation?

You have left no option but put the expenses in 2008 even there were no accrual and keep your 2009 budget. It will show your actual is larger than your accrual in 2008.