ratable
ratable — 形容詞
- ratablepositive
- more ratablecomparative
- most ratablesuperlative
1. the US spelling of 'rateable'. Both spellings are correct and the word describes
美式拼法
rateable 的美式拼法
the US spelling of 'rateable'. Both spellings are correct and the word describes something that is calculated proportionally (see sense 2) or that is subject to property tax (see sense 3).
The accountant calculated a ratable share of the annual bonus for each employee.
會計師為每位員工計算出按比例分配的年終獎金份額。
ratable share — proportional division of a total
Haruto's warehouse was listed as ratable by the county tax office in Arizona.
Haruto 在亞利桑那州的倉庫被縣稅務辦公室列為應課稅財產。
The lawyer argued that a ratable distribution of the estate was the fairest solution.
律師主張，按比例分配遺產是最公平的解決方案。
Kemi asked if the fee was ratable based on how many days she used the service.
Kemi 詢問該費用是否根據她使用服務的天數按比例計算。
用法筆記
This is the standard US spelling; in British English 'rateable' is used. Both spellings share the same two main meanings — proportional calculation and property-tax liability.
常見錯誤
2. determined by dividing a total in line with a specific proportion, so that the a
按比例計算的
根據比例或費率計算
determined by dividing a total in line with a specific proportion, so that the amount each person pays or receives matches a measure such as time, usage, or value.
The four tenants paid a ratable portion of the water bill based on apartment size.
四位房客根據公寓面積，按比例支付了水費帳單的一部分。
ratable portion — sharing costs proportionally
Imran got a ratable refund for the three months he did not use his gym membership.
Imran 因三個月未使用健身房會員資格而獲得按比例計算的退款。
A ratable charge of eight dollars per hour applied to overtime work beyond forty hours.
超過四十小時的加班，每小時加收八美元的按比例費用。
The committee approved a ratable distribution of the grant money among all four labs.
委員會批准在所有四個實驗室之間按比例分配補助金。
Eleni calculated the ratable cost of electricity for each department using square footage.
Eleni 根據各部門的平方英尺數，計算了電費的按比例成本。
- pro-rata
Latin phrase that means exactly the same thing; more common in business writing
- proportional
broader term; does not always imply calculation by a specific rate
- apportioned
focuses on the act of dividing rather than the rate used
用法筆記
Common in financial, legal, and accounting contexts where costs, refunds, or payments must be divided fairly across time periods or quantities. Often used with 'based on' or 'according to' to specify the measure.
常見錯誤
3. describes a property, building, or asset that is subject to local taxation based
應課稅的
須繳納財產稅的
describes a property, building, or asset that is subject to local taxation based on its officially assessed value, usually for funding public services.
The old factory building was classified as ratable property by the local council.
那棟舊工廠建築被地方議會列為應課稅財產。
collocation: ratable property
All ratable assets in the district were reassessed after the new valuation law took effect.
該地區所有應課稅資產在新的估價法生效後都進行了重新評估。
Tomás appealed the ratable value that the assessor had assigned to his corner shop.
Tomás 對估價員為他的街角小店所指定的應課稅價值提出了上訴。
Land used solely for religious worship is not considered ratable under current rules.
純粹用於宗教崇拜的土地，依現行法規不被視為應課稅。
The new office block was added to the list of ratable premises in the borough.
那棟新的辦公大樓被列入該行政區的應課稅房地產清單。
- taxable
broader term; applies to income, sales, and other taxes, not just property
- assessable
focuses on the valuation step before tax is applied
- exempt
property that is exempt is not subject to the tax at all
用法筆記
Mainly used in British English and other jurisdictions with a 'rates' system of local property tax. In the US, 'taxable' or 'assessable' is far more common for this meaning.