allowable
allowable — 形容詞
1. officially permitted under the regulations or laws that govern a specific activi
允許的
依規定或法律所容許的範圍
officially permitted under the regulations or laws that govern a specific activity, often with a stated upper or lower limit.
The maximum allowable speed inside the school zone is 30 kilometres per hour.
學區內允許的最高時速為每小時三十公里。
collocation: maximum allowable + noun for stated limits
Each climber must carry no more than the allowable weight set by the park rangers.
每位登山者攜帶的重量不得超過公園管理員所准許的上限。
allowable + noun (weight, level, limit)
Coach Pereira reminded the team that two substitutions per half are the only allowable changes.
Pereira 教練提醒隊員，每半場僅允許兩次換人。
Factories near the river must keep waste below the allowable limit set by the city council.
河邊的工廠必須將廢棄物控制在市政府准許的限度以下。
Under the new safety code, only fire-resistant materials are allowable inside the kitchen walls.
依照新的安全規範，廚房牆內只允許使用防火材料。
- permissible
very close in meaning; slightly more formal and common in legal writing
- permitted
more neutral; describes a specific act rather than a general category
- acceptable
broader; can refer to social or moral approval, not just rules
- forbidden
stronger; suggests an explicit ban
- prohibited
formal counterpart used in laws and notices
文法句型
allowable + noun (limit, level, speed)
maximum/minimum allowable + noun
用法筆記
Frequently appears with quantitative nouns (limit, level, amount, speed, weight) and is often paired with maximum or minimum. Distinguish from sense 2: this sense covers any rule-based permission, while sense 2 is narrowly about money that escapes tax.
常見錯誤
2. describing money — usually business expenses or deductions — that the tax author
可扣抵的
報稅時得從所得中扣除的金額
describing money — usually business expenses or deductions — that the tax authority lets you subtract from your income before tax is calculated.
Travel between client sites counts as an allowable expense for self-employed designers like Ines.
像 Ines 這樣的自由接案設計師，往返客戶端的交通費屬於可扣抵的支出。
collocation: allowable expense in tax contexts
The accountant explained which office costs are allowable when Daniel files his yearly tax return.
會計師向 Daniel 說明，年度報稅時哪些辦公室開銷可以扣抵。
predicate use: [costs] are allowable
Charity donations are often allowable, so keep every receipt the temple gives you.
捐給慈善機構的款項通常可以抵稅，所以寺廟給的每張收據都要留好。
Home-office costs are allowable, so Priya can subtract them from her tax bill this year.
居家辦公的開銷可以扣抵，所以 Priya 今年可以從稅金中扣除這筆費用。
- deductible
near-perfect match in tax contexts; even more specific to subtraction from taxable income
- tax-deductible
compound form often preferred in everyday financial talk
- non-deductible
expenses that the tax authority refuses to recognise
- taxable
describes income or items that are charged tax, not subtracted from it
文法句型
allowable + noun (expenses, deduction, costs)
tax-allowable + noun
用法筆記
Subject is almost always a type of cost, expense, donation, or deduction. Distinguish from sense 1: here the 'rules' are specifically tax rules, and the effect is reducing taxable income, not granting general permission.