Accruals allow managers to communicate their private and inside information and thereby improve the ability of earnings to reflect underlying economic value.
应计项目经理沟通自己的私人和内部信息，从而提高盈利能力，以反映潜在的经济价值。
The carrying amount of other payables and accruals approximates to its fair value.
其他应付款项及应计费用的帐面值与其公平值相约。
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