accruals 基础释义：
会计学术语，指应计入但尚未支付的费用或收入，如利息、租金等。
会计科目，用于记录企业应计入当期损益但尚未实际支付的款项。
accruals发音为：['?kru?lz]
英语范文：
假设你是一名会计，在财务报表中记录了一笔应计利息。你可以这样描述：“在财务报表中，我们记录了一笔应计利息，即accruals。这笔款项代表了企业应得的利息收入，但由于尚未支付，因此被记入账户。”
写作提示：在描述accruals时，需要注意其含义和用法，结合实际情况进行描述。同时，注意语法和拼写正确。
音标和基础释义：
accruals 音标为 ['?kru??ls] ，意为会计学术语中应计入但尚未支付的费用或收入。在会计实务中，accruals通常用于记录企业应得的利息、租金等尚未支付的款项。
accruals基础释义
Accruals是指会计中的应计款项，包括应付账款、应付利息、应计费用等。它们是在一定时期内应该支付但尚未支付的款项，通常是根据权责发生制原则进行核算的。
accruals的发音
发音为['?kr??lz]。
accruals英语范文
标题：应计款项的重要性
应计款项，如应付账款和应付利息，在我们的日常商业交易中起着至关重要的作用。它们不仅反映了公司的财务状况，还为公司的决策提供了重要的信息。
首先，应计款项是权责发生制原则的基础，这意味着它们反映了公司在特定期间内应该承担的费用和债务，而不仅仅是实际支付的金额。这种核算方式更准确地反映了公司的真实业绩和盈利能力。
其次，应计款项对公司的现金流有重要影响。它们不仅反映了公司的短期负债，还为公司的长期投资和战略决策提供了信息。通过了解应计款项的走势和变化，公司可以更好地预测未来的现金流，从而做出更明智的决策。
最后，应计款项也是公司透明度和诚信的重要体现。准确的应计款项核算有助于增强投资者和债权人对公司的信任，并提高公司的声誉和竞争力。
总的来说，应计款项是公司财务管理的重要组成部分，它们反映了公司的真实财务状况，为公司的决策提供了关键信息。通过准确核算应计款项，公司可以提高透明度，增强诚信，并更好地管理其财务状况。
accruals
In accounting, accruals refer to income and expenses that are expected to be realized in the future and therefore are recorded in the accounting statements based on the estimated timing of their occurrence.
For example, sales that are expected to be made in the future are recorded as accruals. Similarly, expenses that are expected to be incurred in the future are also recorded as accruals.
Accruals are an important component of financial statements because they provide a more accurate representation of a company's financial position and performance than other methods of accounting, such as cash basis accounting.
In English essays, I would use accruals as an example to discuss the importance of accurate accounting methods and how they can help companies make better decisions. For example, by using accruals, companies can accurately measure their income and expenses and ensure that their financial statements are more reliable and accurate.
In addition, accruals can help companies identify trends and patterns in their business operations that may not be immediately apparent from cash flow statements. This information can be used to make informed decisions about future investments, expansion, and other strategic decisions.
Therefore, I believe that accruals are an essential component of financial accounting and provide valuable insights for companies to make informed decisions about their business operations.
（以上内容仅供参考，具体内容还需要根据您想要表达的意思和语境进行调整）
注意：由于英语作文字数限制，以上内容仅为一个大概的框架，具体的内容还需要您根据实际情况进行填充和完善。希望对您有所帮助！）
