Account Receivable Write-off 应收帐冲销
Account Payable Write-off 应付账冲销
write-off uncollectible account [会计] 注销坏帐
To write off an account receivable is to reduce the balance of the customer's account to zero.
这样一来，员工拿了钱，客户的账户上显示余额为零，会计账目也是平衡的。
Collection of an account receivable previously written off is evidence that the write-off was an error; the receivable should therefore be reinstated as an asset.
收回已核销的账款证明原来的核销是个错误，因此该笔应收款应重新被列为资产。
The intention here is not to write off the contributions of Stamford Raffles and the British in developing the island, but to make the point that this account of our history is incomplete.
我们无意抹煞莱佛士与英国人对新加坡的开发所做的贡献，但我们要说，那不是我们历史的全部。
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