(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。

• win
• windfall profit tax
• winding up
• window tax
• windstorm insurance
• winter circuit
• wiretapping
• wista
• wit
• witan
• witanagemote
• wite
• witena dom
• witenagemot
• witenagemote
• with all faults
• with consent
• with costs
• withdraw
• withdrawal
• withdrawal fee
• withdrawal from criminal activity
• withdrawal of a juror
• withdrawal of appearance
• withdrawal of bid