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 译员Susanne，知名国际商学院金融专业，专注翻译各种与并购诉讼有关的法律文件。
charge off CHARGE OFF charge off, vb. To treat (an account receivable) as a loss or expense because payment is unlikely; to treat as…
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