write-off

• 指将资产账面价值减记或注销的会计处理，也指因无法收回而将坏账或已贬值资产从账上冲销。

A noun referring to the reduction in the book value of an asset or the cancellation of a bad debt or worthless asset from an account.

1. Accounting: Asset value reductionB2formalbusiness

   A reduction in the recorded value of an asset, often due to damage, obsolescence, or a decline in market value.

   资产减记

   • The company had to take a write-off on its outdated inventory.
   • After the flood, the damaged machinery was declared a write-off.
   • The accountant recorded a significant write-off for the impaired assets.

   同义词devaluationimpairmentwrite-down

2. Cancellation of a bad debtB2formalbusiness

   The act of removing a debt or worthless asset from the financial accounts, acknowledging it will not be recovered.

   坏账核销

   • The bank processed a write-off for the unpaid loan.
   • The business had to declare the unpaid invoices as a write-off.
   • A tax write-off can reduce the amount of income tax owed.

   同义词cancellationdeductionremovalwrite-down