| 单词 | Write-off method |
| 释义 | 沖銷法 A method of writing off money owed to a business when the money cannot be collected. The write-off method is to debit the value to bad debt expense and credit debtors to reduce current assets on the balance sheet. This method is called the direct write-off method. See also Balance sheet. 當現金不能收回時，沖銷所欠一間企業的現金的方法。沖銷法是將壞賬開支及信貸債務人項下的金額計入借方，以減少資產負債表上的流動資產數額。本法被稱作直接沖銷法。另見 Balance sheet。 |
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