There is big difference in bad debt reserve in accounting calculation and allowable deduction by tax law. These differences are influenced each other, which make tax adjustment more complicated.

会计核算中计提的坏账准备与税法中允许扣除的坏账准备之间存在很大的差异，并且这些差异又交叉影响，使得纳税调整更加复杂。

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Duo Co pays tax one year in arrears at an annual rate of 30% and can claim capital allowances (tax-allowable depreciation) on a 25% reducing balance basis.

Duo公司在一年后要付年税率30%的税，还可以要求资金补贴(税收允许的降值)，按25%在余额递减的基础上计提。

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Something entirely normal in Russia, something that is almost unheard of in the general experience in the UK. Indeed, it used to be true that for a UK company then bribes paid to foreigners were a tax allowable expense but something that you went to jail for if you tried it on in England.

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The analysis examined the revenue-generating potential of various estate tax levels, including changes in both tax rates and allowable exemptions.

FORBES: To Reduce The Deficit, Kill The Estate Tax

Wait until January to pay some bills that aren't allowable federal tax deductions in the AMT, most notably state and local income taxes and property taxes.

FORBES: Magazine Article