accruals

accruals的音标是["æskru:lz]，翻译成中文是“应计项目”。

速记技巧：可以与“应计”发音相似的单词进行联想记忆，例如“accumulation”可以与“应积攒”发音相似，帮助记忆。此外，可以使用一些速记符号来简化记录，例如用“=”表示相等或相等金额。

请注意，以上内容仅供参考，学习速记技巧需要结合实际应用和练习。

accruals这个词来源于拉丁语，意为“应计入的部分”。其变化形式包括复数形式“accruals”和过去式“accrued”以及过去分词“accrued”。

相关单词：

1. accrual - 应计入的部分，通常用于会计中表示某项费用或收入已经产生并应该被记录在账目中。

2. debit - 会计术语，表示借方，通常用于记录支出或负债。

3. credit - 会计术语，表示贷方，通常用于记录收入或资产。

4. balance - 会计术语，表示余额，即账户中未结清的款项数。

5. overdue - 逾期，通常用于表示某项债务或账单已过期。

6. revenue - 收入，通常用于表示公司或组织从销售、服务或其他活动中获得的收益。

7. expense - 支出，通常用于表示公司或组织为购买商品、支付服务或其他费用而花费的款项。

8. cash flow - 现金流量，表示公司在特定期间内现金的流入和流出。

9. accounts payable - 应付账款，表示公司应支付给供应商的款项。

10. accounts receivable - 应收账款，表示公司应向客户收取的款项。

accruals常用短语：

1. accruals and benefits expenses 应付职工薪酬

2. accruals and deferred income 递延收益

3. accruals accounting 权责发生制会计

4. accruals basis accounting 权责发生制基础会计

5. accruals basis of accounting 权责发生制会计基础

6. accruals method 权责发生制法

7. accruals basis of financial reporting 财务报告权责发生制

双语例句：

1. The company"s profits for the year include accruals and benefits expenses.

该公司的年度利润包括应付职工薪酬。

2. The company"s income statement shows a large amount of accruals and deferred income.

公司的损益表显示了大量的递延收益。

3. The accruals and deferred income account is an account that records the income that is recognized in the future period.

递延收益账户记录在未来期间确认的收入。

4. The accruals accounting method is used to measure assets and liabilities based on the recognition of economic rights or obligations rather than on their cash settlement.

权责发生制会计方法用于计量资产和负债，其基础是确认经济权利或义务，而不是现金结算。

5. The accruals basis of accounting is a fundamental accounting principle that requires the recognition of income when it is earned and expense when it is incurred regardless of whether payment has been received or made.

会计权责发生制是一项基本会计原则，要求在收到付款之前确认收入和费用。

6. The company"s financial statements are prepared on the accruals basis of accounting, which means that expenses are recognized when they are incurred, regardless of whether payment has been received or made.

该公司的财务报表按照权责发生制会计编制，这意味着费用在发生时予以确认，不论是否收到付款。

7. The accruals and deferred income account is an account that records the income that is recognized in the future period and is recognized in accordance with the accruals basis of accounting.

递延收益账户记录在未来期间确认的收入，并按照权责发生制会计原则予以确认。

英文小作文：

标题：Accruals and its Impact on Financial Reporting

Accruals are an essential component of financial reporting, which means that income and expenses are recognized based on the actual transactions rather than on cash receipts and payments. This allows companies to accurately reflect their financial performance and compare it with similar companies in the industry. Accruals also provide more transparency and credibility to financial statements, as they are more objective and less susceptible to manipulation by management or accounting firms.

Accruals allow companies to account for revenue and expenses based on their underlying economic value rather than solely on cash flows. This helps companies better manage their cash resources and avoid unnecessary cash outflows. Additionally, accruals provide a more comprehensive view of a company"s financial position, as they account for all assets, liabilities, and equity components, including intangible assets such as brand value and technology.

In conclusion, accruals are an essential component of financial reporting that help companies accurately reflect their financial performance, provide more transparency and credibility to financial statements, and better manage their cash resources.