财报术语中查到了一个相关术语可以供你做平行参考：

购货折让和折扣

Purchase allowance and discounts

由此可见，折让和折扣可以直接翻译为：allowance and discounts。

这里的折让即翻译为了 allowance，根据词典解释，allowance 的释义中有一个含义是：means money deducted from the selling price of something by the seller as a discount or in exchange for something。这个含义跟中文里的“折让” 在含义上是相吻合的。

【双语例句】

1.

法官支持买方对协议的解释，认为协议要求削减所有折让和折扣；但 认为应修改合同，以便仅削减公布的折 让和折扣。 

The judge found in favour of the buyer on the construction of the agreement, holding that it required the deduction of all allowances and discounts whatsoever; but held that the contract should be rectified to deduct only published allowances and discounts. 

2.

销货折让包括退货、支付条件折扣以及其它记帐（如能力维护费、资本担保付款）。

Sales allowances include product returns, payment term discounts and miscellaneous billings (e.g. capability maintenance fees, capital guarantee payments).