(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。

• aiel
• aieul
• aieule
• aim
• A.I.M.
• aim a weapon
• ainesse
• aio
• air
• airbill
• air carrier
• air corporations
• Air Council
• aircraft
• Air Force
• air law
• airline
• airline bumping
• Airline Deregulation Act
• air piracy
• air rights
• airspace
• air traffic rules
• Air Transport Adjustment Board
• air transportation