?allowance

allowance 發(fā)音

英：[?'la??ns]　　美：[?'la??ns]

英：　　美：

allowance 中文意思翻譯

allowance 同義詞

allot | sanction | tolerate |let | concede | leave | recognize | accede | authorize | countenance | provide | grant | consent | allocate | permit | accept | apportion | take into account | agree | give up | admit | acknowledge | render | set aside | reserve | license | appropriate | allow for | earmark

allowance 短語(yǔ)詞組

make allowance(s) for

1. 考慮到; 體諒

We must make allowances for his youth.

我們應當考慮到他還年輕。

1、allowance account ─── 備抵賬戶(hù)

2、additional duty allowance ─── [法] 附加工作津貼

3、allowance and rebates ─── [經(jīng)] 折讓及回扣

4、allowance below nominal size ─── [化] 尺寸下偏差

5、allowance above nominal size ─── [化] 尺寸上偏差

6、allowance error ─── [化] 許用誤差; 容許誤差; 允許誤差 ─── [經(jīng)] 容許誤差

7、additional allowance ─── [經(jīng)] 增加津貼, 額外津貼

8、allowance for abrasion ─── [化] 磨蝕裕量; 磨損裕度

9、allowance for dependents ─── [經(jīng)] 扶養津貼, 賴(lài)以為生的補助費

10、allowance for damage ─── [經(jīng)] 貨損折扣

11、alimentary allowance ─── [法] 膳食津貼

12、accommodation allowance ─── [經(jīng)] 住房津貼

13、allowance for collection cost ─── [經(jīng)] 備抵回收成本

14、allowance for dependent support ─── [經(jīng)] 對供養人口的寬減

15、advertising allowance ─── [經(jīng)] 廣告津貼(補助)

16、allowance for containers consigned ─── [經(jīng)] 備抵托銷(xiāo)容器

17、allowance for contraction ─── [機] 收縮裕度

18、allowance for corrosion ─── [化] 腐蝕裕度; 腐蝕余量

19、allowance for bad debts ─── [經(jīng)] 備抵壞帳, 呆帳準備

allowance 詞性/詞形變化，allowance變形

動(dòng)詞過(guò)去式: allowanced |動(dòng)詞過(guò)去分詞: allowanced |動(dòng)詞現在分詞: allowancing |動(dòng)詞第三人稱(chēng)單數: allowances |

allowance 反義詞

disallow | forbid | deny | prohibit

allowance 特殊用法

1、pre-tax allowance ─── 稅前津貼

2、corrosion allowance ─── 腐蝕余度

3、monthly allowance ─── 月津貼

4、free baggage allowance ─── 免費行李重量

5、distortion allowance ─── 反扭曲量, 變形余量

6、chipping allowance ─── 切削余量

7、machine-finish allowance ─── 機械加工余量

8、preheating allowance ─── 預熱留量

9、finish allowance ─── 加工裕量, 完工留量

10、weighting allowance ─── 地區差別工資津貼

11、per diem allowance ─── 每日津貼

12、depreciation allowance ─── 折舊提成

13、fitting allowance ─── 裝配余量, 配合公差; 調整余量

14、depletion allowance ─── 耗損扣除額; 備抵耗減

15、drainage allowance ─── 液汁流失減重

16、dutyallowance ─── 職務(wù)津貼

17、contraction allowance ─── 收縮余量

18、expatriation allowance ─── 離國津貼

19、discount allowance ─── 市場(chǎng)交易折扣

20、positive allowance ─── 正公差, 正容差

21、mission allowance ─── 出差津貼

22、expense allowance ─── 預算撥款

23、dearness allowance ─── 物價(jià)津貼

24、sales rebate and allowance ─── 銷(xiāo)貨回扣及折讓

25、pattern allowance ─── 模型余量[公差]

26、accommodation allowance ─── 膳宿津貼

27、deposit allowance ─── 存款利息

28、messing allowance ─── 伙食津貼

29、personal allowance ─── 計算所得稅時(shí)的個(gè)人免稅額

30、director's retirement allowance ─── 董事退職津貼

31、profit allowance ─── 利潤扣除額

32、employee's retirement allowance ─── 職工退休津貼

33、employee's bonus andallowance ─── 職務(wù)分紅和津貼

34、separation allowance ─── 出征軍人妻子的津貼

35、metal-shrinkage allowance ─── 金屬收縮留量

36、obsolescence allowance ─── 折舊

37、rapping allowance ─── 鑄型尺寸增量, (起模)松動(dòng)量

38、cash allowance ─── 現款透支寬限

39、children's allowance ─── 多子女家庭津貼

40、social priority allowance ─── [英](貧困地區學(xué)校對教師的)社會(huì )特別補助

41、pension allowance ─── 養老金

42、grinding allowance ─── 磨削余量

43、machining allowance ─── 機械加工余量

44、error allowance ─── 容許誤差

45、contact wear allowance ─── 接點(diǎn)磨損容限

46、free allowance ─── 免費額(重量、價(jià)費等)

47、safety allowance ─── 安全補償[寬限]

48、dependency allowance ─── 撫養津貼

49、draughtallowance ─── 拔模余量

50、special post allowance ─── 特別職位津貼

51、ration allowance ─── 糧食定量

allowance 習慣用語(yǔ)

1、monkey's allowance ─── [俚]非人的待遇; 受打罵掙錢(qián)少的待遇

2、make allowance(s) for ─── 考慮到; 對...留有余地[量] ─── 體諒, 原諒

3、family allowance ─── (工資外的)家庭津貼

4、make an allowance to ─── 給補貼費; 給零用錢(qián)

5、at no allowance ─── 無(wú)限制, 盡性地

6、put sb. on short allowance ─── 限制(某人)供應量

allowance 相似詞語(yǔ)短語(yǔ)

1、alliance ─── n.聯(lián)盟，聯(lián)合；聯(lián)姻

2、to allowance ─── 允許

3、allowances ─── n.[會(huì )計]折讓?zhuān)琜勞經(jīng)]津貼（allowance復數）；v.定量供應；給…發(fā)津貼（allowance的第三人稱(chēng)單數）

4、allegiance ─── n.效忠，忠誠；忠貞

5、allowancing ─── n.津貼，零用錢(qián)；允許；限額；vt.定量供應

6、allowanced ─── n.津貼，零用錢(qián)；允許；限額；vt.定量供應

7、disallowance ─── n.不許可；拒絕，駁回

8、allegeance ─── 寓言

9、allowable ─── adj.承認的，容許的；免稅的

allowance 常見(jiàn)例句（雙語(yǔ)使用場(chǎng)景）

1、In addition, daily travel allowance is USD 50 each. ─── 另外，每人每天的生活津貼為50美元。

2、you get an allowance for clothing? ─── 你有服裝補貼嗎？

3、Apply solution to the tube and allow to become tacky. ─── 在內胎上涂抹膠水并讓它發(fā)粘。

4、Don't allow those big boys to bully you; stick up for yourself! ─── 別讓那些大孩子欺負你，要保護你自己！

5、They asked too much of him and made no allowance for his inexperience. ─── 他們對他要求太高，沒(méi)有考慮到他沒(méi)有經(jīng)驗這一點(diǎn)。

6、Analysts, however, took a dim view of the company's prospects, questioning whether creditors would allow the company to survive intact. ─── 不過(guò)，分析家們對該公司的前景表示悲觀(guān)。他們懷疑債權人是否允許該公司完完整整繼續存在。

7、You must make allowance for the wishes of others. ─── 你必須體諒別人的心意。

8、The illiberality of parents, in allowance towards their children, is an harmful error; makes them base; acquaints them with shifts; makes them sort with mean company; and makes them surfeit more when they come to plenty. ─── 在子女小時(shí)不應對他們過(guò)于苛吝。否則會(huì )使他們變得卑賤，甚至投機取巧，以至墮入下流，即使后來(lái)有了財富時(shí)也不會(huì )正當利用。

9、Do you get an allowance for clothes? ─── 你有制裝補貼嗎?

10、He was pointed to a teaching post in a grammar school, where he earned enough money to live on and was able to save his allowance. ─── 他在那里所掙的錢(qián)足夠自己生活，所以他能夠將父親給的補貼儲蓄起來(lái)。

11、The children are trying to persuade their mother to allow them to go to the circus. ─── 孩子們試圖說(shuō)服媽媽讓他們去看馬戲。

12、Your monthly allowance: 3 or 4 dollars. ─── 一個(gè)月的零用錢(qián)：3或4塊(美金嗎?).

13、Allowance should be made for his youth. ─── 他的年輕應該考慮到。

14、Be it allow to import the watch? ─── 允許進(jìn)口這塊手表嗎？

15、He will not allow anyone to punch people up in his hotel. ─── 他不允許任何人在他旅店里打人。

16、Pertaining to a degree of standardization of computer system components to allow for combinations and large variety of compatible units. ─── 修飾或說(shuō)明計算機系統部件的標準化的程度，模塊化設計允許部件組合和出現很多種類(lèi)的兼容部件。

17、What's the free baggage allowance? ─── 免費行李限量多少?

18、By your allowance I'd like to leave before you. ─── 對不起,我要先走了。

19、Only for very special customer do we allow them a rate of10% discount. ─── 只有對十分特殊的客戶(hù)，我們才給予10％的折扣。

20、She won't allow the children in(to the house) until they've wiped their shoes. ─── 孩子們不把鞋擦乾凈，她就不讓他們進(jìn)(屋).

21、No. A married person is not entitled to single parent allowance even though he she was the sole contributor to maintain the children. ─── 你是已婚人士，即使獨力支付子女的生活費，亦不可享有單親免稅額。

22、You can use allowance to pay tithing. ─── 你可以用零用錢(qián)繳納十一奉獻。

23、It's best to allow for shrinkage when buying cotton clothes. ─── 買(mǎi)棉布衣服時(shí)最好考慮到它們的縮水率。

24、Allow me to introduce Miss Wu to you. ─── 允許我把吳小姐給您介紹。

25、Allow three clear days for the letter to arrive. ─── 信要整整三天才能到達。

26、On these sales we shall allow you a special discount of15%. ─── 在此次交易中，貴方可獲得15％的特別折扣。

27、The free allowance for baggage is 20 kilos. ─── 免費行李限額是20公斤。

28、It also allow you to log event and generate report on web activity. ─── 也允許您記載事件并產(chǎn)生Web活動(dòng)的報告。

29、I hope my foreign exchange allowance will cover it. ─── 但愿我的外匯限額夠用。

30、It is within the free baggage allowance. ─── 它在規定的免費行李額范圍內。

31、They deducted the cost of the broken window from his allowance. ─── 他們從他的津貼中扣除損壞窗戶(hù)的費用。

32、He go on hunger strike until the prison authorities allow him to receive mail. ─── 他進(jìn)行絕食斗爭直到監獄當局允許他獲得郵件。

33、If you will indulge me for one moment (ie allow me to continue to speak), I think I can explain the matter to you. ─── 你要是容我把話(huà)說(shuō)完，我想我可以把此事給你解釋清楚。

34、Why does he always make allowance for her conduct? ─── 為什么他總是原諒她的行為?

35、He won't allow them to put the question by. ─── 他不會(huì )讓他們把這問(wèn)題擱置起來(lái)。

36、The free allowance for luggage is 30 kilos. ─── 免費行李限重30公斤。

37、You must make allowance for his ill manners. ─── 你必須原諒他的不禮貌。

38、He doesn't allow cats in the room. ─── 他不允許貓進(jìn)入房?jì)取?/p>

39、Seller unagree to allowance over 30c burgher push undesirable. ─── 賣(mài)方拒絕賠償30美分以上，再勉強也無(wú)用。

40、It is too dark outside to allow of walking. ─── 外面太黑了，不能出去散步。

41、Don't allow personal loyalty to colour your judgement. ─── 不要因講義氣而影響了你的判斷。

42、Whats the free baggage allowance? ─── 免費托運行李的定額是多少?

43、Better reduce the price than allow a discount. ─── 與其給折扣，不如減價(jià)。

44、Mrs. Fu : Is that inside the free allowance? ─── 傅女士：這是內部的自由津貼？

45、You have to make allowance for his health. ─── 你必須體諒他的健康問(wèn)題。

46、Do you get an allowance for clothing? ─── 你有服裝補貼嗎?

47、The scholarship includes an allowance of 80 dollars for books. ─── 獎學(xué)金包括八十美元的書(shū)籍費津貼。

48、Do you have to work to earn your allowance? ─── 你非得工作掙零用錢(qián)嗎?

49、His allowance as Commissioner of Finance was five dollars a month. ─── 他作為財政人民委員的“補貼”是五元錢(qián)一月。

50、Her father cut off (ie stopped paying) her allowance. ─── 她父親不再給她零用錢(qián)了。

51、Regarding your claim for attendance allowance. ─── 關(guān)于您的護理津貼的申請。

52、Allow us to thank you for the fairness with which you have meet us respecting this claim. ─── 關(guān)于這項索賠，承蒙惠予公正處理，謹在此深表謝意。

53、Will your allowance cover your school expenses? ─── 你的津貼夠付你的學(xué)費嗎?

54、His allowance for food is $100. ─── 他撥出一百美元用於購買(mǎi)食物。

55、Ll write out an allowance slip for you and deduct USD32from the total figure of your bill. ─── 我會(huì )開(kāi)一張減收更正單，從你的賬單余額中扣除32美金。

56、You must allow for five per cent wastage in transit. ─── 在運輸中要允許有百分之五的損耗量。

57、You are within the duty-free allowance. ─── 你所帶的東西沒(méi)超過(guò)免稅限額。

58、What about the allowance baggage? ─── 免費攜帶行李限額是多少?

59、Loan Loss Provision An expense set aside as an allowance for bad loans (customer defaults, or terms of a loan have to be renegotiated, etc). ─── 貸款損失準備金預留應付壞賬的款項（客戶(hù)違約、需要重新磋商貸款條款等）

60、What is the free baggage allowance? ─── 免費行李的限量是多少？

61、You must make allowance for him because he is ill. ─── 你應該體諒他，因為他一直病著(zhù)。

62、Don't prick that boil; allow it to swell up and burst. ─── 不要挑破那個(gè)癤子; 讓它腫起來(lái)自己破裂好了。

63、how much do you get as monthly allowance from your parents? How do you spent it? ─── 你每個(gè)月從父母那里得到多少零用錢(qián)？你怎樣用它們？

64、What do you do with your allowance? ─── 你如何用你的零用錢(qián)?

65、She gets an allowance for taking care of Amy. ─── 她照顧艾米是有津貼的。

66、Mary would like to have a weekly allowance. ─── 剛才我們學(xué)習了怎么用客氣話(huà) would like to 做陳述句，

67、She failed one of the exam papers, but we ought to make allowance for the fact that she was ill. ─── 她有一門(mén)不及格，但我們必須考慮到她當時(shí)有病。

68、If we only allow five minutes for catching our train, we'll be cutting it too fine. ─── 假如我們只留五分鐘的時(shí)間趕火車(chē)，那麼我們卡的時(shí)間就太緊了。

69、The invaders plunder at no allowance. ─── 侵略者大肆掠奪。

70、He objected to the allowance of smoking in the diningroom. ─── 他反對在起居室吸煙的允許。

71、Allow me to cite an example. ─── 允許我舉一個(gè)例子。

72、Do you know what the luggage allowance is? ─── 你知道行李的重量限額是多少嗎?

73、His men talk to him at no allowance. ─── 他手下的人可隨意同他說(shuō)話(huà)。

74、Adam won't allow anyone to chisel in on his profits. ─── 亞當不允許任何人染指他的利益。

75、Allow￡10 per head for expenses. ─── 允許每人花10英鎊。

76、He pleaded with his mother to allow him to go to the circus. ─── 他請求他母親答應他去看馬戲。

77、You must make a liberal allowance for unforeseen circumstances. ─── 你必須充分考慮到預料不到的情況。

78、He ran through his month's allowance in a week. ─── 他一星期就花完了一個(gè)月的零用錢(qián)。

79、As a concession to her inexperience they allow her to have some help. ─── 他們體諒她缺乏經(jīng)驗，允許她獲得些幫助。

80、Do your parents give you an allowance? ─── 你的父母親給你零用錢(qián)嗎?

81、The budget made allowance for inflation. ─── 預算考慮到了通貨膨脹。

82、The free allowance for luggage is 20 kilograms. ─── 免費行李托運的重量的20公斤。

83、They show great anxiety concerning their retirement allowance. ─── 他們對自己的養老金問(wèn)題顯得十分焦慮。

84、The free allowance for luggage is 20 kilos. ─── 免費行李額是20公斤。

85、Could he get the normal free baggage allowance? ─── 他可以享受免費行李額嗎?

86、Don't allow yourself to be ruled by emotion. ─── 不要感情用事。

87、If Fernandez is shown the door, the board could either buy out his contract immediately or allow him to serve out his term. Fernandez is set to collect$400,000 in past sick pay and other benefits on top of his$195,000 salary. ─── 如果請費爾南德斯走路，教育局可以付錢(qián)馬上終止合約，或是讓他做滿(mǎn)任期。費爾南德斯按規定可以在十九萬(wàn)五的年薪之外，還可以領(lǐng)未用病假和其他福利折合現金四十萬(wàn)元。

88、Do you ever allow pleasure to interfere with duty? ─── 你曾為了玩樂(lè )而影響了你的工作嗎?

89、In judging the delay, we must make allowance for the extremely bad weather. ─── 在判斷延誤的原因時(shí)，我們必須把極端惡劣的天氣考慮進(jìn)去。

會(huì )計利潤和稅務(wù)利潤的差異？

會(huì )計利潤是依據同用會(huì )計準則（GAAP）或者國際會(huì )計準則（IFRS）編制而成的。其基本原理是收入-成本-費用=利潤，只是在會(huì )計處理上國際準則更加嚴格。所以我們在計算會(huì )計利潤的時(shí)候，走的是會(huì )計思路。但是，由于企業(yè)會(huì )計和國家稅收的目的不同，所以在稅務(wù)計算中，稅務(wù)機關(guān)（CRA，IRS）制定了略微不同的規定，來(lái)衡量企業(yè)的收入利潤。（其實(shí)根本不是“略微” T_T）以上是差異產(chǎn)生的理論基礎，而差異的具體體現形式主要是抵扣項目（deduction）的區別。這里舉幾個(gè)比較具有代表性的例子，并簡(jiǎn)單解釋說(shuō)明。

1. 計算方法不同而產(chǎn)生的差異：攤銷(xiāo)與折舊（Amortization） vs. 資本成本減免額 （Capital Cost Allowance 這里...真不知道如何翻譯T_T...）從損益表來(lái)看，最重要的一塊非現金項目就是折舊和攤銷(xiāo)，在這里會(huì )計上是允許企業(yè)自己選擇折舊計算方法的，比如直線(xiàn)法，雙倍余額遞減法等等。然而學(xué)過(guò)會(huì )計也都知道，折舊這塊兒是很容易玩兒貓膩的，不同計算方法對于凈利潤（Net income）的影響很大。所以稅務(wù)機關(guān)為了避免企業(yè)在這個(gè)項目上操控利潤，就制定了自己的計算方法，按照不同資產(chǎn)類(lèi)型，決定折舊比率，這也就是CCA產(chǎn)生的過(guò)程。對于這類(lèi)區別，我們只要把損益表里的項目加回到凈利潤里，再把稅務(wù)目的的計算結果減掉，就可以完成調整了。

2. 不可抵扣的各種福利支出，比如餐飲娛樂(lè )（50%），機動(dòng)車(chē)，質(zhì)保費用，各種罰金、利息，這些很好理解了，在會(huì )計上這些屬于費用，需要從總收入中扣除。但是對于稅務(wù)機關(guān)來(lái)說(shuō)，他們不認為這是正常的商業(yè)成本/支出，所以禁止從收入中抵扣，以免企業(yè)借此操縱利潤。遇到禁止抵扣的支出，我們只要把它加回到凈利潤里就可以了。

3. 稅率不同導致的差異：出售資產(chǎn)產(chǎn)生的利潤或者虧損。會(huì )計：存在于損益表中的其他收入（other revenue），影響凈利潤。稅務(wù)：被認為是資本利得/資本損失，只有50%應稅。

4. 同一項目處于不同處理階段：慈善捐款。在稅務(wù)角度中，由于這類(lèi)支出并不是用來(lái)產(chǎn)生收入的，所以并不能出現在稅務(wù)利潤（Net Income for Tax Purpose）的計算過(guò)程中，而是被放在了應稅收入（Taxable Income）的計算過(guò)程中。抵扣項目的區別以及背后產(chǎn)生的原因較為復雜，以上只是簡(jiǎn)單列舉一些，實(shí)際在加拿大企業(yè)所得稅計算中會(huì )計利潤=》稅務(wù)利潤的計算包含了近80種抵扣處理辦法，要全部牢記比較困難，在學(xué)習和操作中主要是理解各種費用的本質(zhì)以及其與稅務(wù)目的的沖突。只要理解了這些，繁復的抵扣項目其實(shí)也就不言自明了。當我們獲得了稅務(wù)利潤（Net Income for Tax Purpose），還要將其轉化為應稅收入（Taxable Income）才能用來(lái)計算企業(yè)所得稅。這里我們要注意的項目就少多了，包括股息收入，上年結轉的各種損失，慈善捐款，以及商業(yè)投資損失（ABIL）等。通過(guò)以上的調整我們就得到了題主問(wèn)的應稅收入（Taxable Income）。這個(gè)收入乘以對應稅率就可以得到應付稅金，然后再通過(guò)各種政策性減免比如小企業(yè)抵扣（SBD），制造業(yè)抵扣（M&P），通用稅率抵扣（GRR）等等就可以得到實(shí)際納稅額（Tax Payable）了。

make allowances for翻譯

make allowances for翻譯：體諒。

雙語(yǔ)例句：

1、We'll make allowances in the schedule for time off.日程安排時(shí)我們會(huì )把休息時(shí)間考慮在內。

2、He's tired so I'll make allowances for him.他很累，所以我會(huì )體諒他。

3、Both sides are willing to make allowances for each other's political sensitivities.雙方都愿意體諒彼此的政治敏感問(wèn)題。

4、We must make allowances for his ignorance.我們對他的無(wú)知必須諒解。

5、Furthermore, you must also make allowances for your life outside of revision.而且，你也必須在復習之余留些時(shí)間給生活的其他方面。

6、Sometimes you make allowances in your righteous ideology to account for the fact that quite often, life is just about getting through the day.你會(huì )客觀(guān)公正地讓步，因為你明白了人生中最尋常的事實(shí)：生活就是度過(guò)每一天。

7、I will make allowances for his anger and irritation of today for he knows not the secret of controlling his mind.我寬容怒氣沖沖的人，因為他尚未懂得控制自己的情緒。

8、You should make allowances for your husband, since he has been very busy these days.你丈夫最近很忙，你應該體諒他。

9、We should make allowances for Mary because she is not well. 我們應該原諒瑪麗，因為她身體不好。

10、He is the one to blame, but we should make allowances for his lack of experience.責任確實(shí)在他，但我們必須考慮到他缺乏經(jīng)驗。