deductible a. 可扣除的；可减免的 n. (1)扣减项目 在计算应税所得时可从总收入〔gross income〕或调整后的总收益〔adjusted gross income〕中扣除或减免的项目。 (→deduction) (2)免赔额 保险人对保险标的在保险期间所遭受的损失，在一定限度内不承担赔偿责任的限额。具体分为相对免赔额和绝对免赔额：前者是指损失超过该金额时，保险人予以全赔；后者是指损失超过该金额时，保险人只负责赔偿超过该金额的损失。 (3)免赔条款(→deductible clause)
deductible, adj. Capable of being subtracted, esp. from taxable income. See DEDUCTION(2). deductible, n. 1. Under an insurance policy, the portion of the loss to be borne by the insured before the insurer becomes liable for payment. Cf. SELF-INSURED RETENTION N. [Cases: Insurance 2106, 2523.] straight deductible. A deductible that is a specified, fixed amount.
可扣除的（税收） 英语：deductible (taxation) 法语：admis en déduction, déductible 德语：abziehbar 意大利语：deducibile, detraibile 西班牙语：desgravable, deducible