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IELTS BNC: 2481 COCA: 7677

allowance

Word family 
Related topics: Tax
al·low·ance /əˈlaʊəns/ ●●○ noun  
1  PET[countableC usually singular] an amount of money that you are given regularly or for a special purpose 〔定期或出于特殊原因而给予的〕一笔钱；津贴，补助
a monthly/annual etc allowance
 His father gives him a monthly allowance of £200.
他父亲每月给他200英镑的生活费。
allowance for
 Do you get an allowance for clothes?
你有服装补贴吗？
 Sales staff get a generous mileage allowance or a company car.
销售人员有优厚的里程补贴或者公司提供的专用汽车。
 If you are entitled to sickness allowance, you must claim it from your employer.
你如果有资格领取疾病津贴，必须向雇主申请索要。
2  AMOUNT[countableC usually singular] an amount of something that is acceptable or safe 允许量，限额
 the recommended daily allowance of Vitamin C
维生素C的每日建议摄入量
 Passengers’ baggage allowance is 75 pounds per person.
乘客行李限重是每人75磅。
3  [countableC] British EnglishBrE an amount of money that you can earn without paying tax on it 〔收入的〕免税额
 a new tax allowance
新的免税额度
4. [countableC usually singular] especially American EnglishAmE a small amount of money that a parent regularly gives to a child 〔父母给小孩的〕零用钱，零花钱 SYN British English pocket money
5  [countableC, uncountableU] something that you consider when deciding what is likely to happen, what you should expect etc 考虑到的事情
allowance for
 There is always an allowance in insurance premiums for whether someone smokes or not.
保费总是要考虑到被保险人是否吸烟。
make (an) allowance/make allowances (for something)
 The budget makes allowances for extra staff when needed.
预算考虑到必要时增聘员工的开支。
6  make allowance/allowances (for somebody) LET/ALLOWto let someone behave in a way you do not normally approve of, because you know there are special reasons for their behaviour 体谅（某人）
 Dad’s under pressure – you have to make allowances.
爸爸压力大——你得体谅。
Examples from the Corpus
make allowance/allowances (for somebody)• Remember my age and make allowance for it.• Of course he made allowances for error.• Those who claimed a break-even or loss situation did not make allowance for home produced food.• Gender-free testing may mean not making allowances for women.• Where it is necessary for any goods to be sent by post please make allowance for this in your remittance.• Despite all his efficient calculations Donald never seemed to make allowances for this.• The Crosby used to make allowances for time-wasting yahoos.• Once we make allowances for this formal difference, we can see that both accounts are making the same point.
Examples from the Corpus
allowance• Some students have an allowance from their parents.• The baggage allowance is 75 pounds per person.• Does your mom give you a clothing allowance?• A glass of orange juice provides the recommended daily allowance of Vitamin C.• The young Moynihan urged enactment of a scheme called child or family allowances.• They had backed up huge demands for cost of living allowances and then found that they had to find the money.• These are child benefits, industrial injuries and death benefits, certain invalidity benefits, and attendance and mobility allowances.• In exchange for looking after the children, Annie has all her meals paid for and receives a small monthly allowance.• A large boost to their independent solvency has been the Friday night allowance.• While imports required a royal allowance to buy and support, this car has always been priced at more affordable levels.• Mom gave us kids a weekly allowance if we kept our rooms clean.• I think my yearly allowance is about three hundred, you know, so I'm rapidly running out.
get an allowance• Susan got an allowance from her father.
daily allowance• Few men could fail to shed weight at a satisfactory rate on a daily allowance of 1,500 calories.• Know your average daily allowance for meat.• Many companies institutionalize dishonesty and exploitation of expenses by paying daily allowances.• The current recommended daily allowance for vitamin E is 30 milligrams a day.• Nutritional deficiency must be avoided by providing the recommended daily allowance of protein in the evening meal and later in the day.• The recommended daily allowance of B12 is three milligrams daily.• This time she asked Congress to approve a 100 percent increase in soldiers' daily allowance.• In Long Kesh Prison, fellow prisoners used to save for him part of their daily allowance of milk.
tax allowance• It offered married men a tax allowance of some one-and-a-half times the single person's allowance to which working wives were entitled.• These include a capital gains tax cut, a 15% investment tax allowance and across-the-board tax rate cuts.• Governments could have offset declining profitability by cutting taxes on profits or by increasing the generosity of tax allowances given for investment.• Now, though, a wife has her own tax allowances and can make refund claims in her own name.• And freezing personal tax allowances means more people will have to pay tax.• This could, of course, be extended to the whole range of non-personal tax allowances.• Personal tax allowances are expected to be frozen and taxes on petrol, drink and tobacco raised.• The cardinal rule is: only register if your taxable income is less than your tax allowances.
From Longman Business Dictionary
allowanceal·low·ance /əˈlaʊəns/ noun
1[countableC] an amount of money that someone is given regularly or for a special reason
She earns a package worth $1 million, including a $15,000 clothing allowance.
→ cost of living allowance → entertainment allowance → family allowance → job-seeker's allowance → subsistence allowance
2[countableC]ACCOUNTING an amount that a company thinks it may lose in the future, and includes in its accounts as a PROVISION
allowance for
The company has made an increase in its allowance for bad debt.
→ loan-loss allowance
3[countableC]TAX an amount of money that a person can earn without paying tax on it
→ income tax allowance → personal allowance
4[countableC]TAX a maximum amount of goods that you can buy without paying tax on them when taking them into another country
They may introduce higher sales taxes on purchases above the duty-free allowance.
5[countableC]TAX an amount that can be taken off a business’s profit figure when calculating tax. Allowances are often used to encourage particular business decisions, such as spending on new machinery
→ auto-expense allowance → capital allowance → depreciation allowance → writing-down allowance
6[countableC]MARKETING a reduction in price given to retailers by manufacturers or WHOLESALERs
The company had to give retailers special allowances so they could lower the price.
→ see also oversubscription allowance
al·low·ance noun
Chinese
Syllable
Corpus

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