charge-off
charge-off — 動詞
- charge-offpresent simple I / you / we / they
- charge-offs3rd person singular
- charge-offing-ing form
- charge-offedpast simple
1. to treat an unpaid debt — such as a loan, invoice, or credit balance — as a loss
認列損失
將壞帳記為財務損失
to treat an unpaid debt — such as a loan, invoice, or credit balance — as a loss in a company's financial records because the debtor is unlikely to pay it back.
The bank charged off 2.4 million dollars in bad credit card debt last year.
該銀行去年認列了二百四十萬美元的不良信用卡債務損失。
charge off + [amount] in [debt type]
After six months without a single payment, the lender charged off the outstanding car loan.
連續六個月未收到任何還款後，該貸款機構將那筆未清的汽車貸款認列為損失。
charge off + [specific debt item]
The retailer charged off the unpaid invoices after the customer filed for bankruptcy.
客戶聲請破產後，該零售商將未付的發票認列為損失。
The firm's accountants charged off the old receivables to keep the books audit-ready.
該公司的會計人員將舊應收帳款認列為損失，以確保帳目符合審計要求。
- write off
more common in everyday business language; 'charge off' is the formal accounting term
- write down
reduces the recorded value but does not remove it entirely from the books
- deduct
general tax term; does not specifically refer to unpaid debts
文法句型
charge off + [amount] as [classification]
用法筆記
Usually followed by a specific dollar amount or a noun phrase naming the debt. The debtor is often mentioned in a prepositional phrase beginning with 'by' or 'from', but this is optional.
常見錯誤
charge-off — 片語動詞
- charge-offbase form
- charge-offs3rd person singular
- charge-offing-ing form
- charge-offedpast simple
1. to take an unpaid amount out of a company's accounts and cancel it from the list
沖銷掉
從帳上將欠款移除取消
to take an unpaid amount out of a company's accounts and cancel it from the list of debts still owed — the particle 'off' can be separated from 'charge' by placing the debt between the two words.
The credit union charged the delinquent mortgage off after the borrower stopped all contact.
在借款人完全失聯後，該信用合作社將那筆違約的房屋貸款沖銷掉。
separable: charge [debt] off after [condition]
Before year end, the company charged off every invoice more than 180 days past due.
年底前，該公司沖銷了每一筆逾期超過一百八十天的發票。
charge off + [time-conditioned noun]
The manufacturer charged the unpaid balance off after its largest client went bankrupt.
最大客戶破產後，該製造商將那筆未付的餘額沖銷掉。
Small clinics often have to charge off unpaid medical bills that insurance companies refuse to cover.
小型診所經常必須沖銷保險公司拒絕給付的醫療帳單。
The court let the landlord charge off the unpaid rent as a business expense.
法院允許房東將未付租金沖銷為營業費用。
- collect
successfully receiving payment instead of treating the debt as lost
文法句型
charge off + [noun phrase]
charge [noun phrase] off
用法筆記
The particle 'off' can be separated from 'charge' by the object: 'The bank charged the bad loans off in December.' However, the adjacent form 'charged off the loans' is more common in formal accounting writing.