(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。

• advisory trial
• advisory verdict
• ad vitam
• ad vitam aut culpam
• advocacy
• advocare
• advocassie
• advocata
• advocate
• Advocate-Depute
• Advocate-General
• advocati
• advocatia
• advocati ecclesiae
• advocati fisci
• advocating overthrow of government
• advocation
• advocatione decimarum
• advocator
• advocatus
• advocatus diaboli
• Advocatus est, ad quem pertinet jus advocationis alicujus ecclesiae, ut ad ecclesiam, nomine proprio, non alieno, possit praesentare.
• advocatus fisci
• ad voluntatem
• ad voluntatem domini