capital allowance[英][ˈkæpitl əˈlauəns][美][ˈkæpɪtl əˈlaʊəns]
[经] 资本减免,资本冲减;
例句.
Enhanced capital allowance scheme:business can claim 100% taxallowances on their capital spending on specified energy saving equipmentagainst their taxable profits for the year during which they make theinvestment.
加强资本免税额计划:如公司购买节能设备(在政府制定的具体名单上),则可在进行投资的当年,在这一支出上获得100%的免税.