Deductible 是英語辭彙，兼具形容詞與名詞詞性，英式與美式發音均為 [dɪˈdʌktəbl]。作形容詞時意為"可扣除的；可減免的"，用於描述財務或稅務中允許減免的款項；作名詞時特指保險領域的"免賠額"，即保險賠付前被保險人需自行承擔的金額。
該詞起源於財稅與保險專業術語體系，後逐漸成為通用英語辭彙。在保險領域，主要用於車險、健康險等條款，涉及"deductible franchise"（絕對免賠額）等專業表達；稅法套用則常見"tax deductible"（稅款抵扣）、"deductible expense"（可扣除費用）等固定搭配。現代英語中，其名詞複數形式"deductibles"被廣泛使用，可通過調整免賠額度影響保險費率，如提高自付額可降低保費。該辭彙在不同英語變體中存在細微差異：英式英語更側重工資預扣概念，而美式用法聚焦保險條款。
基本介紹
- 外文名：deductible
- 詞性：形容詞
- 英式發音：[dɪˈdʌktəbl]
- 美式發音：[dɪˈdʌktəbl]
- 釋義：可扣除的；可減免的
單詞釋義,短語搭配,雙語例句,
單詞釋義
英 [dɪˈdʌktəbl] 美 [dɪˈdʌktəbl]
adj. 可扣除的，可減免的
n. <美>免賠額
短語搭配
fully deductible 可全數扣稅
tax deductible expense 可減稅的費用 ; 稅收可減費用 ; 收稅可減費用
deductible franchise [保險] 絕對免賠額 ; 扣除的免賠額 ; 免賠額 ; 絕對免賠率
Deductible loss [會計] 可減損失 ; 可扣除損失
Deductible Amount 自付額 ; 免賠額 ; 抵減額 ; 設定可扣除額
Other tax deductible items 其他納稅調整減少項目
Other deductible expense items 其他扣除費用項目 ; 其他扣除用度項目
Franchise Deductible 免賠額 ; 相對免賠額
雙語例句
- Part of the auto-loan interest is deductible as a business expense. 作為一項業務支出，汽車消費的部分貸款利息是可以扣除的。
- These costs are deductible from profits. 這些費用可從利潤中扣除。
- The cost of private childcare should be made tax-deductible. 私人兒童保育費應做稅前扣除。
- Each time they go to a hospital, they have to pay a deductible of $628. 每次他們去醫院，他們必須繳納免賠費用628美元。
- I have to pay a small amount of deductible, but it is still a lot less than I would have to pay to fix the car myself. 我必須支付一小部分免賠額，但這仍然比我自己修車要少得多。
- Raise your deductible. 提高你的扣除。
- It's tax deductible, whereas dividends are not. 這是免稅的，股利還要徵稅。
- But why do you have a $500 deductible on your policy? 但為什麼你還要遵守每年扣除500美元的費用規定呢？
- Consider raising your deductible for lower rates. 考慮下以低利率來增加你的可扣款。
- Try to become more educated as far as what types of items are deductible. 試著多了解哪些項目是可以減稅的。
- By increasing the amount of your deductible, your insurance premium goes down. 通過增加你的扣除額，你的保費會下降。
- Just about all of the expenses associated with your business are tax deductible. 和你的生意有關係的一切費用就只是扣除營業稅了。
- This policy indicates that their earnings outside China are tax deductible. 這種政策指出他們在中國以外的收入將不再徵稅。
- Contributions will be almost 50% tax-deductible, compared with less than 10% now. 與現在少於10%相比起來，以後所有的捐贈將會有差不多50%是可免稅的。
- And also in a very sort of pragmatic sense, in a negative way, it's tax-deductible. 同時，從實用的角度來講，或是從一個消極的角度，這種捐款是免稅的。
- Monetary and other gifts are normally deductible by the donor for tax purposes. 而金錢捐贈和其它禮物則是捐獻者出於減免稅費的目的而捐贈的。
- You can also get more of a savings if you change your comprehensive deductible. 你也可以得到更多的儲蓄，如果你改變你的綜合扣除。
- Unfortunately, the IRS has not declared bad dates to be tax deductible expenses. 不幸的是，美國國稅局並沒有宣布糟糕的約會等於可扣稅的開支。
- In most countries interest payments are tax-deductible but dividend payments are not. 大部分國家，利息支付是免稅的，但是紅利支付並不免稅。
- But, in practice, interest payments are generally tax-deductible; dividends are not. 但在實踐中，支付的利息通常是可減稅的；紅利則不行。
- I have no idea. People express shock and horror when they're hit up for a co-pay or deductible. 當他們被要求扣除或上繳稅費時，會表示出震驚和恐懼。
- All the volunteers donate their own time and services and some expenses are tax 10 deductible. 志願者們貢獻出自己的時間，向當地人提供幫助，部分開支可以抵稅。
- This is particularly the case for earthquake insurance, which typically has a 10% to 15% deductible. 地震災害保險是最典型的例子，通常都有10%至15%的扣除額。
- Your insurance company will not honor its portion of the claim until you've paid your deductible. 您的保險公司將不會履行自己的部分索賠，直到您支付您的免賠額。
- With his own three kids, he gave them each $10,000 a year--the tax-deductible limit--at Christmas. 對自己的3個孩子, 巴菲特在每年聖誕節時給他們每人1萬美元作為一年的花銷--免徵所得稅收的最低限度。
- And now America's biggest employer has joined the high-deductible trend. That is bound to have an impact. 何況現在美國最大的企業也已加入了這個高減免額保險潮流之中，這類方案必定會產生一定的效果。
