?推定收入
... 推定欺诈constructive fraud 推定收入constructive receipt 领事签证发货票consular invoice ...
?相等收取
需要避免「相等收取(CONSTRUCTIVE RECEIPT) 情况，即交换者不能有机会取得交易的款项，故必须由一个「被认可的中间人代办。
?肯定收入
... 会计制度设计 constructive accounting 肯定收入 constructive receipt (of income) 消费者物价指数 consumer price index ...
原则
推定收入原则
You can often navigate the tax concept of constructive receipt so you are taxed later.
FORBES: Got Deferred Compensation? Beware Section 409A
Accordingly, the very definition of constructive receipt relied upon by the Director fails in this case.
FORBES: Madoff Investors Receive New Jersey Tax Refunds
There is no constructive receipt if you condition your signature on receiving payment in the fashion you want.
FORBES: Should You Grab Pay In 2012 Or Defer 'Til 2013?
英汉双解词典包含3185865条英汉词条，基本涵盖了全部常用单词的翻译及用法，是英语学习的有利工具。