Write-off

释义 Definition

write-off（名词）常指注销/核销的款项或资产：由于无法收回、价值大幅下降或不再可用，而在账面上确认其价值为零或大幅减少；也可指（税务）可抵扣项目。在日常语境中也可引申为“不再指望的人/事”（较口语）。

发音 Pronunciation

/ˈraɪt ˌɔːf/

例句 Examples

The company recorded a write-off for the damaged equipment.
公司为损坏的设备做了核销处理。

After the merger failed, the investment became a major write-off, forcing the board to revise its strategy.
并购失败后，这笔投资成了一项重大核销，迫使董事会调整战略。

词源 Etymology

由动词短语 write off（“把……从账上写掉/划掉”）名词化而来：write（书写、记账）+ off（去掉、除去），最初多用于会计与商业记账语境，后来扩展到税务与口语比喻用法。

相关词 Related Words

• Charge-off
• Depreciation
• Amortization
• Impairment
• Bad Debt
• Deduction
• Loss
• Provision

文学作品 Literary Works

• The Big Short — Michael Lewis
• Barbarians at the Gate — Bryan Burrough & John Helyar