麻烦能解释一下这三个选项吗？

问题如下：

Over time, the accruals component of Stellar’s earnings is large relative to the cash component. In his follow-up analysis, Martinez should focus on Stellar’s:

选项：

total accruals.

discretionary accruals.

non-discretionary accruals.

解释：

Martinez concluded that the accruals component of Stellar’s earnings was large relative to the cash component. Earnings with a larger component of accruals are typically less persistent and of lower quality. An important distinction is between accruals that arise from normal transactions in the period (called non-discretionary) and accruals that result from transactions or accounting choices outside the normal (called discretionary accruals). The discretionary accruals are possibly made with the intent to distort reported earnings. Outlier discretionary accruals are an indicator of possibly manipulated—and thus low quality earnings. Thus, Martinez is primarily focused on discretionary accruals, particularly outlier discretionary accruals (referred to as abnormal accruals).