This is, in fact, the purpose of accrual or provision accounts. But you suggested actually making payments from a bank account into the accrual account. That would be incorrect accounting practice because (a) you would not be able to reconcile with bank statements and (b) no actual money would be leaving the business, inviting questions of fraud if you are ever audited. The only time you should involve bank accounts is if you actually create a real bank account to save the money for the upcoming charge.
If I understand what @Abeiku is saying, he suggests a “phantom” cash account. (I am assuming he means cash on hand and not cash at bank.) To my mind, that also raises problems. First, an audit of the cash fund or till will be inaccurate. Second, it does not guarantee you will actually have the money when the bill comes due. These problems are related to the fact that he suggests using an asset account.
Accrual accounts are really liabilities. So the appropriate entry involves debiting the correct expense account (say, for example, for the monthly portion of loan interest) and crediting the corresponding liability account (such as accrued interest). They would be cleared when payment is made by crediting debiting the accrual account and crediting a cash or bank account.
I am concerned, though, that you keep returning to the accounting fee example. I understand that you want to be sure money will be available for a planned expenditure. But under accrual accounting, knowing that the expense will be incurred is not a reason to record it. If, as I suspect, you have a predictable expense once a year, you surely want to plan for it. But it is not considered an expense of your business until the services are provided and you receive the invoice. When @lubos introduces the promised ability to create custom control accounts and subaccounts, you will easily be able to segregate money within a bank account for such purposes. But for now, if you really want to be sure money will be available AND keep your books correctly, perhaps a separate, actual bank account is needed. It is simply a fact of life that accounting is about recording what has happened, not what will happen.