allowance for doubtful debts是津貼的呆壞帳是負(fù)債類科目應(yīng)付職工薪酬的備抵帳戶 某些應(yīng)收賬 收不回來了，就是壞帳， 而一共公司里會(huì)根據(jù)往年的數(shù)據(jù)或經(jīng)驗(yàn)，會(huì)算出今年大概會(huì)有多少壞帳，然后創(chuàng)建一個(gè)allowance for D.D 的賬戶，就是provision, 即 account receivable 的反向賬戶（contra account）, 亦稱 抵消賬戶

commission是一個(gè)英文單詞，其近義詞allowance；bonus；fee；reward。作為名詞基本含義為委員會(huì)；傭金；回扣；手續(xù)費(fèi)；作為動(dòng)詞基本含義為正式委托；任命…為軍官。復(fù)數(shù)：commissions；第三人稱單數(shù)：commissions；現(xiàn)在進(jìn)行時(shí)：commissioning；過去式：commissioned。

基本例句為The commission concluded its investigation last month.委員會(huì)在上個(gè)月終止了調(diào)查。

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livingallowance[英][?livi???lau?ns][美][?l?v????la??ns]生活津貼;例句:

1.Livingallowancefordisabilityandoccupationaldiseases.身體障害及職業(yè)疾病生活津貼。

2.Diplomatsreceiveagenerouslivingallowanceoverandabovetheirbasicsalaries.除了基本工資外，外交官們還能得到一筆豐厚的生活津貼。

1. She gets an allowance for taking care of Amy.

她照顧艾米是有津貼的。

2.Li learned to cook and managed to live a life with an allowance of only 24 yuan per month.

李學(xué)習(xí)如何做飯，過著一個(gè)月僅24元補(bǔ)貼的生活。

3.Workers in Finland, France and Brazil have the most generous statutory allowance, getting 30 days of holiday every year.

芬蘭、法國和巴西的工人有最豐厚的法定津貼，每年享有30天的假期。