1.allowance 的基本意思是“津贴,补助,零用钱”,这种津贴或补助一般是按一定规律或为某种特殊目的定时供应之物(多为钱),为可数名词。
2.allowance 可引申为“考虑,体谅”,此时既可作为可数名词,又可作为不可数名词使用,多用于make allowance(s) for结构中。

make allowances for
考虑到,体谅take sth into consideration
We should make allowance for the wishes of others.我们应该顾及他人的愿望。
The court was asked to make allowances for his age.人们要求法庭考虑他的年龄。

The scholarship includes an allowance of100 for books.奖学金包括100美元书籍费津贴。
Government officials who travel on business are given traveling allowances.因公出差的政府官员享有出差补贴。

［同义词］   amount, contribution, money