accruement

accruement的音标为[əˈkruːmənt]，基本翻译为“增加，增长；积聚”。速记技巧可以考虑将其中的字母进行缩写或组合，如可以将“accru”简记为“ac+cru”，意为“累积”。同时，也可以结合单词的词义进行记忆，如“accruement”意为“增加、增长”，这样可以帮助更好地记住单词。

Accruement这个词的词源可以追溯到拉丁语和法语，具体来说，它是由“accrue”和“-ment”两个词组合而成的。

“accrue”这个词的含义是“增加，增多”，它来自于拉丁语的“accumulari”，意思是“堆积，积累”。这个词源表明了accruement的含义是随着时间的推移，事物逐渐增加或增多。

变化形式方面，accruement作为名词时，可以有复数形式“accruements”，动词形式“to accrue”表示“增加，增多”。

相关单词方面，与accruement相关的单词有很多，例如“accrual”和“accumulation”。Accrual的意思是“收益的增加”，而Accumulation可以指“积累，堆积”，也可以用于财务中指“累积的金额”。这些单词都与accruement的词义密切相关，表示事物逐渐增加或增多的概念。

总的来说，accruement这个词源自古拉丁语和法语，表示随着时间的推移，事物逐渐增加或增多的概念。相关单词丰富多样，涵盖了各种含义和用法，体现了语言的发展和变化。

常用短语：

1. accrue to (某人)

2. accruals and deductions

3. accrual basis accounting

4. accruals tax

5. accruals basis

6. accrue interest on

7. accrued expenses

双语例句：

1. The interest accrues daily on the deposit. 存款每天计息。

2. The accrued expenses for the project have exceeded the budgeted amount. 该项目的应计费用已经超过预算金额。

3. The accruals tax is a tax on profits that are earned during the year. 所得税是对年度内赚取的利润征税。

4. The accruals basis accounting is used for recording income and expenses on a cash basis. 权责发生制会计用于记录现金收支的收入和费用。

5. The deductions from salary are deducted from the accrued salary. 扣除的薪水从应计薪水中扣除。

6. The company has accrued expenses for future repairs and maintenance of the building. 公司已经为未来大楼的维修和保养费用进行了应计。

7. The company has accrued losses for the past few years, which will be offset by future profits. 过去几年公司已经计提了亏损，未来利润将会抵消这部分亏损。

英文小作文：

Title: Accruals and Deductions: An Important Part of Accounting System

Accruals and deductions are an essential part of accounting system, which help us understand the financial status of a company better. Accruals refer to income and expenses that should be recognized in accounting period, while deductions refer to deductions from income or expenses that should be taken into account when calculating taxable income.

Accruals and deductions are usually recorded in financial statements, which provide information about a company"s financial performance and cash flow status. By analyzing these statements, investors and creditors can better understand a company"s financial condition and make informed decisions about investing or borrowing from the company.

In addition to financial statements, accruals and deductions also play an important role in business operations and decision-making. For example, companies need to calculate their accrued expenses and future expenses to ensure they have enough cash flow to cover their operations and make timely payments to suppliers and employees. Companies also need to take deductions into account when making decisions about investing in new projects or expanding their business operations.

Therefore, understanding the importance of accruals and deductions is crucial for effective financial management and decision-making in business operations.