Hello,
When an account meets the expires condition, this means that an account has an expiration date. It doesn't matter whether an account has already expired or will expire in the future. The only thing that is checked is an account does not never expire.
When an account meets the has expired condition, this means that an account has an expiration date, and that expiration date has already passed. In other words, this condition is met only for accounts that have already expired.