accumulated-earnings creditglossary / accumulated-earnings credit, 累积盈余扣除 accumulated-earnings credit累积盈余扣除 指在确定累积盈余税时,为计算累计应税收入而作的扣除。 (→accumulated-earnings tax; accumulated taxable income) 词条贡献者 资深译员Connie,国际知名法学院金融专业,擅长翻译各类与证券监管执法相关的法律文件。
accumulated earnings credit accumulated-earnings credit Tax. A deduction allowed in arriving at a corporation’s accumulated taxable income. • It offsets the base on which the…