Lưu ý: Bản dịch của mục này hiện đang được kiểm tra chất lượng, vì vậy một số nội dung tạm thời chỉ hiển thị bằng tiếng Anh.
Mục từ này chưa được dịch sang ngôn ngữ của bạn, vì vậy nội dung gốc được hiển thị bên dưới.
assessable
This term operates in two distinct registers: a general analytical register and a technical legal/financial register. In general contexts, it describes something that can be measured, judged, or quantified. It is often used in professional or academic settings to describe the feasibility of an evaluation.
In legal and financial contexts, "assessable" has a very specific meaning: it refers to assets or income that are subject to taxation. In this sense, it is a technical term used by accountants, lawyers, and tax authorities. It does not simply mean "can be calculated," but specifically "is legally liable for a tax levy."
Compared to "evaluable," "assessable" is more common in formal documentation and official reports. When used in the tax sense, it is a precise term of art; using a synonym like "taxable" is common in casual speech, but "assessable" is preferred in formal tax codes and official assessments.
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Ví dụ
待って、この特定の種類の資産は新法の下で課税対象にさえなるのか。