計上， けいじょう
1. including (a cost) in a total calculation, appropriating (a sum of money), recording, allocating, booking
在总计中包含（某项成本），将某事物纳入整体进行计算
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@ 確定申告， かくていしんこく
1. final income tax return, final declaration, final report
确认申报，最终申报