Chargeable一词在法律英语中：

1、a sum of money that must be paid by sb 应支付的；应偿付的

Any expenses you may incur will be chargeable to the company.

你的所有开销均由本公司支付。

Chargeable time计费时间

Chargeable call收费通话

2、income or other money that you earn 应征税的

chargeable earnings/income 应征税的工资╱收入

Chargeable profits应课税利润

3、liable to be accused, or cause for such liability 应负责任的；有法律责任的

He is chargeable with a fault or neglect.

他可能因过失或疏忽而被控告。

参考双语例句：

It is the Administration’s policy intent that the “reasonable conditions” which the Official Receiver may impose on a person for appointment as a provisional trustee are those conditions to be set out in the tender document for outsourcing summary bankruptcy cases, including the detailed qualification criteria that the person should have a certain number of years of post-qualification experience and a minimum number of professional or chargeable hours in respect of insolvency work

政府当局的政策原意是，破产管理署署长可对获委任为暂行受託人的人施加的“合理条件”，就是将于外判简易程序破产案件的招标文件内订明的条件，包括该人须于取得专业资格后有若干年数的执业经验，以及曾就无力偿债个案提供不少于某个时数的专业或收费服务等详细资格准则

Conference Resolution 37/75 stipulated that the Credit Union is an integral part of FAO and provided that (a) the Credit Union funds and net assets be placed in a special account administered separately from all other funds and assets administered by FAO; (b) all costs incurred in the operation of the Credit Union and any financial liabilities arising out of the Credit Union activities are chargeable to the Credit Union funds and assets and (c) the statutes of the Credit Union contain provisions safeguarding the position of the Organization.

大会第37/75号决议规定信用社是粮农组织的一个组成部分，并规定：(a)信用社的资金和净资产应存入一个与粮农组织管理的所有其他资金和资产分开管理的特别帐户；(b)信用社营业中出现的所有费用和信用社活动中出现的任何财务负债应从信用社的资金和资产中收取；(c)信用社规章中含有保护本组织地位的条款。

It would have been desirable for such a clause to be included in the amending legislation to ensure that it is purely a relieving legislation and does not create any additional chargeable profits, real, deemed or otherwise.

如果能够在修订法例内加入一项条文，确保这项条例纯粹旨在宽免税项的，并且确保不会引致任何实质、推定或其他的额外应缴税利润，那就更为理想。

When the Hong Kong enterprise, which has purchased the IPR concerned and contracted a Mainland manufacturer to produce goods using the IPR in the manufacturing process, sells the manufactured goods and earns profits chargeable to tax in Hong Kong, it can enjoy the proposed tax deduction for the part of the capital expenditure incurred on the purchase of the IPR used in the enterprise's trading activities.

香港企业购买有关的知识产权，并把生产工序外判予内地生产商，由该生产商在生产过程中使用该知识产权以生产货物，再把制成品出售，以赚取在香港应课税的利润，该企业就购买该知识产权以生产货物作企业买卖用途所招致的该部分资本开支可获建议的扣税。