accruals是一个英语单词，意思是“应计项目；应计款项”。
在英文范文中的用法举例如下：
例句：Net investment revenue includes interest and other accruals from capital market transactions.
净投资收益包括资本市场的利息和其他应计项目。
accruals是一个英语单词，意思是“应计”。
在会计中，应计是一个重要的概念，它指的是那些已经产生但尚未支付或确认的收入和费用。应计通常包括应付账款、未付利息和未付股息等。
以下是一篇关于accruals的英文范文：
标题：Accruals in Accounting: An Introduction and Example
Accruals is an essential concept in accounting, which refers to income and expenses that have been incurred but not yet been paid or recognized. This concept is particularly important in financial reporting, as it allows for the accurate measurement and disclosure of a company's financial position and performance.
Accruals is based on the principle of cash flows, which means that it focuses on the income and expenses that are actually realized or reasonably estimable in cash. As a result, accruals account for future income and expenses that are expected to be incurred by a company, such as future sales, rent, interest, and dividends.
In practice, accruals are recorded by recognizing transactions in accounts that represent the economic benefits received and given by a company. These accounts are typically classified as current or non-current, depending on whether they represent income and expenses that are expected to be realized within the short-term or over a longer period of time.
Accruals are also used to measure a company's profit or loss for a period of time. In contrast to cash flows, accruals account for income and expenses that are recognized in the financial statements based on their economic value rather than their cash flow. This allows for a more accurate representation of a company's performance and value.
In conclusion, accruals are an integral part of accounting, which help to provide a comprehensive and accurate picture of a company's financial position and performance. Understanding the concept of accruals is essential for anyone who is interested in analyzing and evaluating a company's financial reports.
accruals的意思是“应计项目”。
例句：The company's cash flow is affected by the accruals and payments of its customers.
公司的现金流受到客户应计款项和付款的影响。
Accruals是一个会计术语，通常用于描述那些已经发生但尚未支付的费用或收入，例如员工薪酬、租金、利息等。在会计期间结束时，这些应计项目通常会被确认并计入资产负债表。
需要注意的是，accruals的最新变化可能因时间、地点、会计准则等因素而有所不同。因此，如果您需要最新的信息，建议您查阅最新的财务报告或相关会计准则。