exemption多益
多益新增字・持續校對中,發現問題歡迎用頁尾回報
豁免;免除義務·免稅額;免稅所得類別
多益文件常見的正式豁免用詞
The school gave him an exemption from taking the makeup exam because he was sick.

學校因為他生病,豁免了他的補考。

同一個 exemption,可以幫你免戴口罩,也能幫你少繳稅,兩種豁免都用同一個字。

一個畫面:蓋章豁免

豁免章官方蓋章,說你不必遵守規定
免稅章稅單上蓋章,某筆金額不必課稅

義項

官方豁免C2noun豁免;免除義務
People with a health problem may apply for an exemption from wearing a mask in public places.
有健康問題的人,可以申請豁免在公共場所戴口罩。
medical exemptiongrant an exemption
稅單免稅C2noun免稅額;免稅所得類別
When John filled in his tax form, he claimed an exemption for his two children to pay less tax.
約翰在報稅時,替兩個小孩申請免稅額,可以少繳一些稅。
tax exemptionclaim an exemption

片語

tax exemption免稅標籤 →免稅待遇或免稅額,依語境
exemption from解除規定 →被免除某項義務或規定
claim an exemption申請免稅 →提出申請以獲得免稅額

你會不會這樣說?

People with a health problem may apply for an ___ from wearing a mask. (exemption / exception)

看答案

exemption

exemption 免除義務,exception 特殊例外,字形相近。

「約翰在報稅時,替兩個小孩申請免稅額,可以少繳一些稅。」這裡的 exemption 最接近哪個意思?(A) 免除義務 (B) 免稅額度

看答案

(B)

此句在談報稅,對應「免稅額」義項,而非免除義務。

字族

exempt 使免除;豁免的

順路看看

多益練習

本區為多益情境練習,與上方釋義獨立編寫

情境例句

內部會議安排
Maya requested an exemption from the weekly briefing because she would be working at another site.
Maya 因為將在另一個據點工作,申請免於參加每週例行簡報。
稅務資料核對
The accountant checked the amount of the tax exemption shown on the client's form.
會計師核對了客戶表格上列出的免稅額。

詞族

exempt verb 免除某人的義務・exempt adjective 獲豁免的・exemption noun 豁免;免稅額

四選一

Only the training coordinator can ____ employees from this requirement.

  • exempt
  • exemption
  • exempted
  • exemptions
看答案

exempt

完整句中 can 後接原形動詞,因此選 exempt,構成 exempt employees from this requirement。exemption、exemptions 分別是單數及複數名詞;exempted 是過去式或過去分詞,都不能直接接在此處的 can 後面。

同義改寫

Maya requested an exemption from the weekly briefing because she would be working at another site. → Maya asked to be excused from attending the weekly briefing because she would be working at another site.
requested an exemption 與 asked to be excused 都表示提出免除出席義務的請求,均未表示已獲核准。
The accountant checked the amount of the tax exemption shown on the client's form. → The accountant checked the amount shown on the client's form as excluded from tax.
此句的 tax exemption 明確指免稅額,改寫為表格上列為不計入課稅的金額;沒有宣稱該金額已通過審核。

延伸練習

回報這個字的錯誤