(1)应计利息；推算利息
对使用资金而应负的利息费用的计算。

(2)应计收益；估算收益
对于买者利用其特殊的机会购买低于公平市价的资产而获得的收益，应计入所得税的应税收入。

• midway
• Migrans jura amittat ac privilegia et immunitates domicilii prioris.
• migrant laborer
• migration
• migratory divorce
• migratory divorce seeker
• mile
• mileage
• mileage basis
• mileage tax
• miles
• milieu
• militare
• military
• military appeals
• Military Asylum of Chelsea
• military blockade
• military boards
• military bounty
• military bounty land
• military cause
• military commissions
• military court of inquiry
• military courts
• military draft