(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。

• Mandatum nisi gratuitum nullum est.
• mandavi ballivo
• manens
• manerium
• manerium a manendo
• Manerium dicitur a manendo, secundum excellentiam, sedes magna, fixa et stabilis.
• mangonare
• manhood
• mania
• mania a potu
• maniac
• mania transitoria
• manic
• manifest
• Manifesta non indigent probatione.
• Manifesta probatione non indigent.
• manifestation of intention
• manifest impediment
• manifest incapacity
• manifest injustice
• manifest intent
• manifest law
• manifest necessity
• manifesto
• manifest theft