write off
write off, vb. To remove (an asset) from the books, esp. as a loss or expense ( the partnership wrote off the bad debt). See TAX WRITE-OFF. — write-off, n.
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tax write off
tax write-off. A deduction of depreciation, loss, or expense. [Cases: Internal Revenue 3310–3442, 3470–3505; Taxation 1031.1–1044. C.J.S. Internal Revenue §§ 33, 58, 140, 150–171, 173–180, 182–184, 186–190, 192–196, 198–205, 212, 215–249, 251–265, 267, 270–283, 286, 409, 489, 671, 673, 799–800; Taxation §§ 1738–1755.]
writers to the signet
writers to the signet 〈苏格兰〉令状盖印官；事务律师；事务律师协会 苏格兰最古老的且首要的事务律师协会〔Society of Solicitors〕。最初被冠以此头衔〔writer to the signet〕的人为苏格兰国务大臣办公室的文书〔clerk in the office of the Scottish Secretary of State〕，负责掌管王玺〔King’s Seal〕。在1532年苏格兰最高民事法院〔Court of Session〕成立时，他们已经组成社团，并成为司法学院〔College of Justice〕的成员，在最高民事法院开始诉讼的令状必须经过盖印〔to pass the Signet〕，因此，令状盖印官始介入诉讼的初始阶段，1754年他们的这一权利得到认可。在1873年以前，苏格兰最高法院的令状盖印官和事务律师〔Writers of the Signet and Solicitors in the Supreme Courts〕享有专属的在最高民事法院执业的权利。该协会名义上的会长是国王任命的王印掌管大臣〔Keeper of the Signet〕，他同时为档案保管主事官〔Lord Clerk-Register〕,由其任命的一名副手〔Deputy Keeper〕则为协会的实际负责人(D.K.S.)，协会会员可在其姓名之后冠以W.S.。当时事务律师的事务所大多设在爱丁堡〔Edinburgh〕，至少有一名合伙人是令状盖印官的事务所即可在其事务所名称后面附上W.S.的字样，三家设立较早的事务所则使用C.S.〔Clerks to the Signet〕。
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negotiated offering
A securities offering in which the terms (including the underwriters’ compensation) have been negotiated between the issuer and the underwriters.
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writer to the signet
Writer to the Signet. Scots law. 1. Hist. A member of the College of Justice, founded in 1532. 2. A member of an Edinburgh society of solicitors who hold a few special privileges in the preparation of official documents.
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offering
offering n. 发行证券 指为向公众或私人团体出售而进行的有价证券的发行，包括初级〔primary〕发行即新股发行与二级〔secondary〕发行两类。 (→issue; secondary distribution; secondary offering; underwrite)
writer of the tallies
writer of the tallies. English law. An officer of the Exchequer who writes on the tallies the letters of tellers’ bills. See TALLY.
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冲销/减记
冲销/减记 英语：write off/down, to 法语：éliminer, sortir du bilan/ dévaluer, amortir, réduire 德语：abschreiben, aus-buchen 意大利语：ammortare, ammortizzare 西班牙语：castigar/ rebaja del valor
court reporter
court reporter. 1. A person who records testimony, stenographically or by electronic or other means, and, when requested, prepares a transcript (the deposition could not start until the court reporter arrived). — Also termed (in BrE) official shorthand writer. Cf. court recorder under RECORDER. [Cases: Courts 57; Trial 23. C.J.S. Stenographers §§ 2–21; Trial§ 96.]
ss
ss.abbr. 1. Sections. 2. Subscripsi (i.e., signed below). 3. Sans (i.e., without). 4. (Erroneously) scilicet. “Many possible etymologies have been suggested for this mysterious abbreviation. One is that it signifies scilicet (= namely, to wit), which is usually abbreviated sc. or scil. Another is that ss. represents ‘[t]he two gold letters at the ends of