(2)The contributory value of the goods shall be calculated on the basis of the value of the goods at the time of shipment plus insurance and freight, from which the damage that does not come under the general average sacrifice and the carrier’s freight at risk being deducted .

(二)货物共同海损分摊价值，按照货物在装船时的价值加保险费加运费，减除不属于共同海损的损失金额和承运人承担风险的运费计算。

(2)The amount of sacrifice of the goods already lost shall be calculated on the basis of the value of the goods at the time of shipment plus insurance and freight, from which the freight that need not be paid due to the sacrifice made being deducted .

(二)货物共同海损牺牲的金额，货物灭失的，按照货物在装船时的价值加保险费加运费，减除由于牺牲无需支付的运费计算。

3. unit price of the said imported goods, same goods or similar goods that are sold to buyers without a special relationship with the seller in the maximum quantity at the first level of sales links, which occurred at the same time or approximately at the same time as the importation of the goods; however, items stipulated in article 22 of this set of regulations shall be deducted ;

(三)与该货物进口的同时或者大约同时，将该进口货物、相同或者类似进口货物在第一级销售环节销售给无特殊关系买方最大销售总量的单位价格，但应当扣除本条例第二十二条规定的项目;

(3)The amount of sacrifice of the freight shall be calculated on the basis of the amount of loss of freight on account of the sacrifice of the goods, from which the operating expenses that ought to be paid in order to earn such freight but need not be paid because of the sacrifice shall be deducted .

(三)运费共同海损牺牲的金额，按照货物遭受牺牲造成的运费的损失金额，减除为取得这笔运费本应支付，但是由于牺牲无需支付的营运费用计算。

(1)The contributory value of the ship shall be calculated on the basis of the sound value of the ship at the place where the voyage ends, from which any damage that does not come under general average sacrifice being deducted ; alternately, the actual value of the ship at the place where the voyage ends, plus the amount of general average sacrifice.

(一)船舶共同海损分摊价值，按照船舶在航程终止时的完好价值，减除不属于共同海损的损失金额计算，或者按照船舶在航程终止时的实际价值，加上共同海损牺牲的金额计算。

(of a sum of money)with nothing to be deducted ;net

(指一笔钱)不再扣除的,纯的,净的

When an insurer terminates the contract in accordance with the preceding paragraph, and the applicant has paid the premiums for two years or more, the insurer shall return the cash value of the policy to the applicant in accordance with the contract. In the event that the applicant has paid the premiums for less than two years , the insurer shall return the premiums to the applicant with the expenses deducted therefrom.

保险人依照前款规定解除合同，投保人已交足二年以上保险费的，保险人应当按照合同约定退还保险单的现金价值;投保人未交足二年保险费的，保险人应当在扣除手续费后，退还保险费。

If a claim for loss of or damage to the insured item is settled on a total loss basis, the salvage value of such item shall be deducted from the indemnity payable by the Company. The Company may, at its option, decline the abandonment of any damaged property by the Insured.

保险项目发生损失后，如本公司按全部损失赔付，其残值应在赔款中扣除，本公司有权不接受被保险人对受损财产的委付。

The illicit gains of a penalized unit or individual which are returned or confiscated shall be deducted from the annual sales income or operating revenue for the year in which the case is settled.

被处罚的单位和个体工商户，其退还或者被收缴的非法所得，应当抵减其结案年度的销售收 入或者营业收入。 

Service Level Guarantees (SLGs)are offered on CHT WS-FRS. If its performance is lower than what CHT commits, the charges paid by customer will be deducted in the following ways.

本业务实施服务水准保证，若本公司未能达成时之租费扣减规定如下

The Modelling Scale Design Deducted from Proportional Unit

比例因子推衍造型尺度设计

If the amount exceeds the limit for deductions for that country or areas, the excess portion may not be deducted from the amount of tax payable for that Tax Year; however, such excess portion may be deducted from any unused portion of the limit for deductions for that country or region during subsequent Tax Years, for a maximum period of five years.

超过该国家或者地区扣除限额的，其超过部分不得在本纳税年度的应纳税额中扣除，但是可以在后纳税年度的该国家或者地区扣除限额的余额中补扣，补扣期限最长不得超过五年。

where the deductible limit is exceeded, the portion in excess shall not be deducted from tax and shall not be itemized as an expense, however, the portion not exceeding the limit thereof may be used as a deduction against following year’s taxes; the time limit for such supplemental deductions shall not exceed five years.

超过扣除限额的，其超过部分不得作为税额扣除，也不得列为费用支出，但可以用以后度税额扣除不超过限额的余额补扣，补扣期限最长不得超过五年。

Provided that all dues for days of absence from business by said Mr. C. H. Han shall be deducted from the sum, otherwise by this agreement due and payable by the said Fat Tat Rubber Co., Singapore to the said Mr. C. H. Han.

除因韩嘉豪先生旷工而按日扣除薪金外，薪金将依据本合约，由发达橡胶公司按期付给韩嘉豪先生。

and to pay over and apply the moneys so deducted to, and for the account of, the costs of representing the undersigned in such bankruptcy proceeding, and to remit the remaining balance of such money to the undersigned.

此被扣除的款项用于你在此破产诉讼中代表本人的代理费及支出，并将此等金钱的剩余款项汇寄给本人。

On top of that, you still have to pay income tax on the amount deducted from your wages for Social Security tax, income you never receive because it went directly to Social Security through withholding.

此外,你还得为你工资已扣除的社会保障税再交所得税,而这种所得是你从来就未得到过的,因为它们通过预扣直接进入了社会保障体系之中。

From this new sum total the amounts already paid to the Fishers were deducted , and then the cheerful remainder…was handed to them

从这笔重新结算的总数中，扣除了以前已经支付给费尔家庭的几笔钱，然后将他们喜出望外的余数…付给了他们。

Hitting an opponent below his belt,using a rabbit punch or hitting an opponent when he is already down all commit a foul. A foul may results in points being deducted or even being stripped off the right.

打击对手腰带以下的部位,打击后脑勺或打击已经倒下的对手都构成犯规,犯规可能导致被扣分甚至被取消参赛资格。

The collecting bank must send without delay advice of payment to the bank from which the collection instruction was received, detailing the amount or amounts collected, charges and/or disbursements and/or expenses deducted , where appropriate, and method of disposal of the funds.

代收行必须毫无延误地将付款通知交发给向其发出托收指示的银行，详细列明有关金额或收妥金额、扣减的手续费及/或支付款及/或费用(如适当)、以及资金的处理方式。

Whenever collection charges and/or expenses are so waived, they will be for the account of the party from whom the collection was received and may be deducted form the proceeds.

当放弃以这种方式支付托收手续费及/或费用时，该项费用应由发出托收的一方承担，并可从货款中扣减。

Article 85 Where the amount of income tax actually paid abroad on income from sources from abroad by enterprises with foreign investment is less than the deductible limit resulting from computation based on the provisions of Article 84 of these Rules, the actual amount of income tax paid abroad may be deducted from the amount of tax payable;

第八十五条 外商投资企业就来源于境外所得在境外实际缴纳的所得税税款，低于依照本细则第八十四条规定计算出的扣除限额的，可以从应纳税额中扣除其在境外实际缴纳的所得税税款;

Article 22. Items that are deducted as specified in item 3 of paragraph 1 of article 21 of this set of regulations in determining the customs value refer to:

第二十二条 按照本条例第二十一条第一款第(三)项规定估定完税价格，应当扣除的项目是指:

Article 24 The legal costs for enforcing the maritime liens, the expenses for preserving and selling the ship, the expenses for distribution of the proceeds of sale and other expenses incurred for the common interests of the claimants, shall be deducted and paid first from the proceeds of the auction sale of the ship.

第二十四条 因行使船舶优先权产生的诉讼费用，保存、拍卖船舶和分配船舶价款产生的费用，以及为海事请求人的共同利益而支付的其他费用，应当从舶拍卖所得价款中先行拨付。

Article 25 Enterprises engaged in such businesses as credit and leasing operations may, on the basis of actual requirements and following approval by the local tax authorities of a report thereon, provide year-by-year bad debt provisions, the amount of which shall not exceed 3% of the amount of the year-end loan balances (not including inter-bank loans)or the amount of accounts receivable, bills receivable and other such receivables, to be deducted from taxable income of that year.

第二十五条 从事信贷、租赁等业务的企业，可以根据实际需要，报经当地税务机关批准，逐年按年末放款余额( 不包括银行间拆借)，或者年末应收账款、应收票据等应收款项的余额，计提不超过百分之三的坏账准备，从该年度应纳税所得额中扣除。

Article 21 For the common interests of creditors, the expenses incurred in enforcing the decision of the People’s Court and in the course of auction sale shall be deducted and paid first from the proceeds of the auction sale of the civil aircraft.

第二十一条 为了债权人的共同利益，在执行人民法院判决以及拍卖过程中产生的费用，应当从民用航空器拍卖所得价款中先行拨付。

Article 36.When taxpayers who personally file tax returns file their returns, tax payments that have been withheld inside the PRC may be deducted from the amount of tax payable, in accordance with relevant regulations.

第三十七条 纳税义务人兼有税法第二条所列的二项或者二项以上的所得的，按项分别计算纳税，在中国境内二处或者二处以上取得税法第二条第一项、第二项、第三项所得的，同

Article 33 In respect of the computation of depreciation of fixed assets, the salvage value shall first be estimated and deducted from the original cost of the assets. The salvage value shall not be less than 10% of the original value; any request for retaining a lower salvage value or not salvage value must be approved by the local tax authorities.

第三十三条 固定资产在计算折旧前，应当估计残值，从固定资产原价中减除。残值应当不低于原价的百分之十;需要少留或者不留残值的，须经当地税务机关批准。

Article 31. Claims that are not due when bankruptcy is declared shall be deemed to be claims that have already become due, provided, however, that the interest that is not yet due shall be deducted .

第三十一条 破产宣告时未到期的债权，视为已到期债权，但是应当减去未到期的利息。

Article 18 Where an enterprise with foreign investment invests in another enterprise within China, the profits (dividends)so obtained from the enterprise receiving such investment may be excluded from taxable income of the enterprise; however, expenses and losses incurred in such above-mentioned investments shall not be deducted from taxable income of the enterprise.

第十八条 外商投资企业在中国境内投资于其他企业，从接受投资的企业取得的利润( 股息)，可以不计人本企业应纳税所得额;但其上述投资所发生的费用和损失，不得冲减本企业应纳税所得额。

Article 12 The income tax already paid abroad by an enterprise with foreign investment for its income originating outside China may, in filing its consolidated income tax return, be deducted from its total tax amount payable, however, the amount deducted may not exceed the tax amount payable calculated in accordance with the provisions of this Law for its income abroad.

第十二条外商投资企业来源于中国境外的所得已在境外缴纳的所得税税款，准予在汇总纳税时，从其应纳税额中扣除，但扣除额不得超过其境外所得依照本法规定计算的应纳税额。

deducted space

减除吨位(船舶丈量)，减去的位置

freight to be deducted

应扣代付运费

tax deducted at source

n.从源扣张缴的税款

cost-deducted and profit-sharing wage system

除本分成工资制