名詞 deductible:

1. (taxes) an amount that can be deducted (especially for the purposes of calculating income tax)
2. a clause in an insurance policy that relieves the insurer of responsibility to pay the initial loss up to a stated amount

形容詞 deductible:

1. acceptable as a deduction (especially as a tax deduction)

1. Not deductible, especially for income-tax purposes.
   不扣除的不扣除的，尤指為所得稅的目的而不扣除的
2. Money spent on business expenses is deductible.
   業(yè)務方面的開支是可扣除稅款的。

de.duct.i.ble

adj.（形容詞）
That can be deducted, especially with respect to income taxes:
可減免的：可扣除的，尤指收入所得稅可減免的：
例句：
deductible expenses.
可減免的花費

n.（名詞）
Something, such as an expense, that can be deducted, as for income-tax purposes.
可減免的東西：如花費，為了納所得稅可以減免
A clause in an insurance policy that exempts the insurer from paying an initial specified amount in the event that the insured sustains a loss.
扣除條款：保險單內(nèi)的條款之一，免除保險人對被保險戶承受的損失賠償最初的規(guī)定的金額

【引伸】
deduct.ibil.ity
n.（名詞）