Accruals estimates can change for defensible reasons.

应计费用估计可能会出于合理原因而发生变化。

Accruals rely on a forecast or best guess of how things will turn out.

应计费用取决于对事情结果的预测或最佳猜测。

Bigger businesses must account for non-cash items, or " accruals" , such as sales that have been booked but not yet paid for.

较大的企业必须考虑非现金项目或“应计项目”，例如已入账但尚未支付的销售额。

Some less scrupulous firms, however, can time accruals changes to give earnings a bump, by bringing forward revenue to the present or deferring costs to the future.

然而，一些不那么谨慎的公司可以通过将收入提前到现在或将成本推迟到未来来调整应计利润的变化，从而增加收益。

Now, in the past, the union drivers at Yellow had accepted delays in paying workers' benefits and pension accruals all to help keep the company going.

现在，在过去，Yellow 的工会司机接受了推迟支付工人福利和应计养老金的事实，这一切都是为了帮助公司维持运转。

Accruals also include costs that will eventually be a drain on cash, but aren't yet: wear and tear (depreciation) of assets, pension payments, bad debts and so on.

应计费用还包括最终将耗尽现金但尚未耗尽的成本： 资产磨损（ 折旧） 、养老金支付、 坏账等。