(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。

• creance
• creancer
• creansor
• creat
• created
• creation
• creature of reason
• credentials
• credere
• credibility
• credible
• credible evidence
• credible person
• credible witness
• credibly informed
• credit
• credit advertising
• credit balance
• credit bureau
• credit card
• credit card crime
• credit foncier
• credit insurance
• credit life insurance
• credit line