pass-through
/ˈpas-ˌthrü/ (ame, mw)
pass-through — 片語動詞
- pass-throughbase form
- pass-throughs3rd person singular
- pass-throughing-ing form
- pass-throughedpast simple
1. to move across a town or area while continuing to another destination, possibly
路過；經過
途中穿過某地，短停但不停留
to move across a town or area while continuing to another destination, possibly pausing briefly on the way instead of remaining there
The night bus passes through Taichung before reaching Tainan at dawn.
那班夜間巴士會路過台中，天亮前抵達台南。
pass through + city on a longer journey
Manuela's train passes through Osaka but does not stop there overnight.
Manuela 的火車會經過大阪，但不會在那裡過夜停留。
Tour buses pass through the village each spring and leave before sunset.
觀光巴士每年春天都會經過那座村子，日落前就離開。
Christopher passed through a farming town for lunch on the way north.
Christopher 在往北走的路上路過一座農村小鎮吃午餐。
- go through
the most general alternative; less likely to suggest a planned short stop
- travel through
slightly more neutral and descriptive, often used for longer routes
- stop over
puts more focus on the temporary stop itself than on moving across the place
- stay
means remaining in the place instead of moving on
文法句型
pass through + place
pass through + town/city/village
用法筆記
The place named after pass through is part of the route, not the final goal. This sense focuses on brief movement across an area, unlike staying in a place for a visit or holiday.
常見錯誤
pass-through — 名詞
1. a small opening, often fitted with a shelf, that connects two rooms so food or o
傳遞口
牆上可把物品遞到另一側的開口
a small opening, often fitted with a shelf, that connects two rooms so food or other items can be handed from one side to the other
Rania handed the plates through the kitchen pass-through before dinner began.
Rania 在晚餐開始前，先把盤子從廚房的傳菜口遞出去。
kitchen pass-through — typical home or cafe use
The cafe built a pass-through between the bar and the garden window.
那家咖啡館在吧台和面向花園的窗口之間做了一個傳遞口。
Steam drifted out of the pass-through as cooks passed bowls to Tara.
廚師把碗遞給 Tara 時，蒸氣從傳菜口飄了出來。
A narrow pass-through in the wall let Daichi collect coffee without entering the kitchen.
牆上的狹窄傳遞口讓 Daichi 不用走進廚房也能拿咖啡。
- serving hatch
British English term, especially for a kitchen opening used to hand out food
- service window
more common when one side faces customers rather than another room
- opening
very general and does not imply the practical serving function
- solid wall
has no opening for passing items through
文法句型
a pass-through
pass-through between + rooms
pass-through in + wall
用法筆記
Often used for kitchens, bars, ticket counters, or reception areas where objects move between spaces without people fully entering the other room.
常見錯誤
2. an added charge or price increase that lets a business recover a cost such as ta
成本轉嫁
把新增成本轉到售價或帳單上
an added charge or price increase that lets a business recover a cost such as tax, fuel, or delivery fees from the customer
The airline added a fuel pass-through to cover higher oil prices this winter.
那家航空公司加上了燃油成本轉嫁項目，以反映今年冬天上升的油價。
fuel pass-through — extra charge linked to a rising cost
Customers saw the tax pass-through on their bills after the new law.
新法上路後，顧客在帳單上看到了稅費成本轉嫁。
The contract allows a monthly pass-through when shipping costs rise sharply.
合約允許在運費大漲時按月做成本轉嫁。
Hotel guests paid a small pass-through for the city's tourism fee.
旅館住客為了這項城市觀光費支付了一筆小額成本轉嫁。
- surcharge
broader term for any extra charge; does not always explain why the cost was added
- cost recovery charge
more explicit about recovering money already spent
- markup
can mean any price increase for profit, not specifically the transfer of a new outside cost
- discount
reduces the amount the customer pays rather than increasing it
文法句型
a pass-through
[type] + pass-through
pass-through on + bill/price
用法筆記
Common in contracts, invoices, and regulated industries. The idea is that the seller is not absorbing the cost but moving it into the amount the buyer pays.
常見錯誤
3. a business arrangement in which profits and losses are reported on the owners' o
穿透實體
盈虧直接歸到持有人報稅的企業
a business arrangement in which profits and losses are reported on the owners' own tax returns instead of being taxed first at company level
Their family restaurant is a pass-through, so profits are taxed on the owners' returns.
他們家的餐館屬於穿透實體，所以獲利會直接在持有人的報稅表上課稅。
a pass-through = business taxed through its owners
The lawyer explained why a pass-through can reduce double taxation for small firms.
那位律師解釋了為什麼穿透實體能替小公司減少雙重課稅。
As a pass-through, the company reports its losses directly to each partner.
作為穿透實體，這家公司會把虧損直接分到每位合夥人的申報項目。
Many new shops choose pass-through status during their first few years.
許多新開的小店在最初幾年會選擇穿透實體身分。
- flow-through entity
near-synonymous technical term often used in the same tax discussions
- fiscally transparent entity
more formal international term used in legal or tax writing
- corporation
normally taxed at company level before profits reach shareholders
文法句型
a pass-through
pass-through entity
pass-through status
用法筆記
Most often used in US tax and legal discussion. Distinguish this sense from an ordinary corporation, where the company itself is taxed before money is distributed to the owners.
常見錯誤
pass-through — 形容詞
1. used for income, losses, or rules connected with a business whose tax results ar
穿透課稅
與盈虧直接歸到持有人報稅有關
used for income, losses, or rules connected with a business whose tax results are reported on the owners' own returns
The accountant gave us separate rules for pass-through income and corporate income.
會計師把穿透課稅所得和公司所得的規則分開說明給我們聽。
pass-through + income — common tax phrase
Amira reviewed the pass-through losses before filing the partnership return.
Amira 在申報合夥報稅表前先查看了那些穿透課稅虧損。
The judge reviewed a dispute over pass-through earnings in the divorce case.
法官審查了一起離婚案件中關於穿透課稅收益的爭議。
Banks sometimes treat pass-through income differently when they assess a loan application.
銀行在評估貸款申請時，有時會把穿透課稅所得視為不同類型的收入。
- flow-through
near-equivalent technical adjective in tax writing
- transparent
shorter technical label, but broader and less explicit outside tax contexts
- corporate
describes income or tax treatment kept at company level
文法句型
pass-through + income/loss/earnings/business
用法筆記
Almost always appears directly before a finance or tax noun such as income, losses, earnings, or business. It belongs to specialist legal and accounting language rather than everyday conversation.