【常用释义1】 ：供应、供给
牛津：the act of supplying sb with sth that they need or want; sth that is supplied 提供；供给；给养；供应品
柯林斯：The provision of something is the act of giving it or making it available to people who need or want it. 提供
【例句】
housing provision 住房供应
The government is responsible for the provision of health care. 政府负责提供医疗服务
The department is responsible for the provision of residential care services. 该部门负责住宿照顾服务的提供。
【常用释义2】：规定、条款
牛津：a condition or an arrangement in a legal document （法律文件的）规定，条款
柯林斯：A provision in a law or an agreement is an arrangement which is included in it. 规定
【例句】
Under the provisions of the lease, the tenant is responsible for repairs. 按契约规定，房客负责房屋维修
He backed a provision that would allow judges to delay granting a divorce decree in some cases. 他支持允许法官在有些情况下推迟离婚判决的规定。
【商务释义1】：准备金
An amount of money that a company keeps for a particular purpose or to deal with possible problems of expenses in the future.
财会英语，如ACCA FA科目里关于provision的表述——
A provision is a liability of uncertain timing or amount (sometimes referred to as an (estimated liability). Provisions are very common and may be reported either as current or non-current depending on the date of expected payment. Common types of provisions are obligations related to litigation.
由此可知provision，相当于“预计负债”、准备金，相比其他负债类科目，它的时间或者金额具有不确定性。
确认预计负债时，可以说 recognize a provision
【例句】
Profit before taxation was £20m, in comparison with the £32m achieved in the previous year. This disappointing result includes a provision of £26m on one project, due to costs exceeding the guaranteed maximum price quoted to the client. 税前利润为20万英镑，与去年所获得的32万的利润相比，这个结果让人失望。主要原因是：给客户许诺的一个项目最高报价超出了预算，公司拿出了26万英镑的准备金拨给了这个项目。
出处：《剑桥BEC高级真题集第四辑：P77》
【商务释义2】：（食品饮料或其它用品的）预备供应、供给
The act of supplying sb with sth that they need or want. For instance, Food, drink, and other supplies.
【例句】
The chart below shows the distribution of positive and negative responses given in a market survey about service provision at a leisure centre.
出处：《剑桥BEC高级真题集第三辑：P57》
The price may be an increase in their redundancy package, provision of career counselling, or an agreement to hire them back as consultants. 代价可能是增加他们的裁员计划，提供职业咨询，或者同意以后重新聘用他们为顾问/咨询师。
出处：《剑桥BEC高级真题集第三辑：P46》
【短语搭配】：
make provision for sth 为...预先采取措施， 为...作好准备
make provision for the future准备日后之需
under the provision of sth 根据...的规定
Stay tuned
Wicky小巫
TEFL国际认证英语教师丨BEC高级
高等学校教师资格丨CICPA丨立刻说名师
曾在四大会计师事务所、知名房地产企业供职多年
曾供职于QS世界排行前100强大学
现转行专注于教育行业
终身学习实践者