When the Reynolds number is high, the turbulent flow contains the interspersed patches with sudden jumps of velocity. This is a signature of intense turbulent structures at the smallest scales; the phenomenon is referred to as intermittency. The direct simulation of such flows is a too difficult task, whereas in large-eddy simulation (LES), the velocity gradients are under-resolved, and thereby, the flow acceleration on smallest scales is simply discarded. At the same time, in turbulent two-phase flows, the dynamics on finest scales may play the central role in interfacial interactions. Therefore, in the numerical simulation of such flows, the need comes to account for the under-resolved acceleration. Two approaches in the framework of LES are illustrated here. The first one is based on the stochastic Navier–Stokes equations, where the filtered (systematic) part is completed by the stochastic acceleration model. This latter includes the stochastic properties, observed by experimental and numerical studies. The approach is illustrated hereafter in the case (i) of a heavy particle in the homogeneously sheared turbulence, and (ii) of primary atomization in a high-speed liquid jet. Another approach is to introduce the intermittency effects in the stochastic equations which control the dynamics of particles or droplets. This approach is illustrated for (iii) fluctuating drag model of a heavy particle above the Kolmogorov scale, and (iv) turbulent evaporation of a single droplet.