CHARGE OFF

charge off

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)

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.