bad debts written off
英 [bæd dɛts ˈrɪtn ɒf]
美 [bæd dɛts ˈrɪtn ɔːf]
销除坏账; 【经】注销坏帐
双语例句
- Nearly a thousand pounds 'worth of bad debts has boon written off as irrecoverable.
价值近一千英镑的债务作为不可收回的坏帐被注销了。 - Any account receivable, proved to be definitely uncollectible according to state regulations, shall: be recognized as bad debts and written off against provision for bad debts or charged to current profit or loss, if such provision is not set up.
经确认无法收回的应收帐款，已提坏帐准备金的，应当冲销坏帐准备金；未提坏帐准备金的，应当作为坏帐损失，计入当期损益。 - For enterprises which have made a provision for bad debts, any amount of bad debt to be written off shall be charged against the provision for bad debts.
对于计提坏帐准备的企业，实际发生的坏帐应当与坏帐准备先行冲抵。