Disbursement
英 [dɪs'bɜː(r)smənt] 美 [dɪs'bɜrsmənt]
an amount of money that is paid from a fundan amount of money available for a particular purpose
n.(1)支付；支出 通常从某项基金中划出，以清偿债务或填补费用支出的货币支付行为。
(2)支出金额；支付额
cash disbursement slip 现金支出传票
disbursement account 支付账
expense disbursement 开支支出
The reasonable disbursements that are actually incurred and in which have actual connection with the business operations of an enterprise, including the costs, expenses, taxes, losses, etc., may be deducted in the calculation of the taxable amount of incomes.
企业实际发生的与取得收入有关的、合理的支出，包括成本、费用、税金、损失和其他支出，准予在计算应纳税所得额时扣除。
例2：
None of the following disbursements may be deducted in the calculation of the taxable amount of incomes:
(1) Dividend, bonus and other equity investment proceeds paid to the investors;
在计算应纳税所得额时，下列支出不得扣除：
（一）向投资者支付的股息、红利等权益性投资收益款项；
例3：
The interest disbursement for any debt investments and equity investments, which an enterprise accepts from its affiliates, in excess of the prescribed criterion shall not be deducted in the calculation of the taxable amount of income.
企业从其关联方接受的债权性投资与权益性投资的比例超过规定标准而发生的利息支出，不得在计算应纳税所得额时扣除。
