charge offglossary / CHARGE OFF, 出账, 注销 charge off注销;出账 会计术语,指从资产中注销一项动产或应收账款,原因是价值损失使该动产变得毫无价值,或者是债务人无力偿债而使应收账款无法收讫。也指在所得税征收中对呆账的扣减处理。 (→bad debt) 词条贡献者 双语律师Terence,国际知名法学院法律专业,擅长翻译各类与油气、资源与采矿业相关的法律文件。
charge off CHARGE OFF charge off, vb. To treat (an account receivable) as a loss or expense because payment is unlikely; to treat as…