charge offglossary / CHARGE OFF charge off, vb. To treat (an account receivable) as a loss or expense because payment is unlikely; to treat as a bad debt. See bad debt under DEBT. 词条贡献者 双语律师Shifang，知名法学院法律专业，擅长翻译各类与企业改组和重组相关的法律文件。
charge off 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)
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