write-off

英 [ˈraɪt ɒf]

美 [ˈraɪt ɔːf]

n.  报废车辆; 无所作为的一段时间; (债项的)注销，销记

复数：write-offs　

BEC经济

Collins.1

牛津词典

noun

• 报废车辆
  a vehicle that has been so badly damaged in an accident that it is not worth spending money to repair it
• 无所作为的一段时间
  a period of time during which you do not achieve anything
  1. With meetings and phone calls, yesterday was a complete write-off.
     昨天都在开会和打电话，瞎忙了一天。
• （债项的）注销，销记
  an act of cancelling a debt and accepting that it will never be paid

柯林斯词典

• N-COUNT (发生事故后)报废的车辆
  Something such as a vehicle that is awrite-offhas been so badly damaged in an accident that it is not worth repairing.
  1. The car was a write-off, but everyone escaped unharmed.
     这辆车报废了，但人员全部安全逃离。
• N-COUNT (债务或花费的)注销，勾销
  Awrite-offis the decision by a company or government to accept that they will never recover a debt or an amount of money that has been spent on something.
  1. Mr James persuaded the banks to accept a large write-off of debt.
     詹姆斯先生说服银行同意注销一大笔债务。
• N-SING 失败的计划;白费的时间
  If you describe a plan or period of time as awrite-off, you mean that it has been a failure and you have achieved nothing.
  1. Today was really a bit of a write-off for me...
     今天对我来说真的有点儿白白浪费了。
  2. For him, the rest of the decade was a creative write-off.
     对他来说，这个十年所余下的时间是一段创作空白。

英英释义

noun

• the act of cancelling from an account a bad debt or a worthless asset
• (accounting) reduction in the book value of an asset
  Synonym:write-down

双语例句

• The car's a write-off, but he's all right.
  汽车成了废物，不过他没事儿。
• So political factors may eventually make another write-off both necessary and feasible.
  因此，在政治因素的驱使下，最终再次减记希腊债务可能变得既必要又可行。
• Write-off to charge an asset amount to expense or loss in order to reduce the value of that asset and one's earnings.
  将一项资产的价值金额记入开支或损失项下，以减低资产或有关盈利的价值。
• Today was really a bit of a write-off for me
  今天对我来说真的有点儿白白浪费了。
• Consequently, the direct write-off method is acceptable because its use does not have a material effect on the reported net income.
  因此直接核销法是可行的，因为它的使用不会对净收益报告有重大影响。
• When the direct write-off method is in use, the accounts receivable will be listed in the balance sheet at their gross amount, and no valuation allowance will be used.
  当使用直接核销法时，资产负债表列示应收账款的总额，不使用备抵账户。
• The ECB and commercial banks would hold esdra bonds at par or with a modest discount, eliminating the current risk of a complete write-off.
  欧洲央行和商业银行可按平价或小幅折价持有esdra债券，这就消除了它们目前面临的要将希腊债务一笔勾销的风险。
• A severe debt write-off by Greece and Portugal is a foregone conclusion; and in my view both countries would be better off without the euro.
  希腊和葡萄牙大笔勾销债务是预料中的必然结局；在我看来，如果退出欧元区，两国的境况将会更好。
• After the accident, the car was a complete write-off.
  出事以后，那辆汽车完全报废了。
• A past-due receivable is a candidate for write-off as a credit loss.
  一笔逾期的应收款可能被作为信用损失核销。