會計常用字 write off 是甚麼 ?

Ans.
write off在會計裡的意思為－註銷、勾消、報廢....代表不能收回的資金等!
例如:
1.帳目勾消
2.註銷項款
3.車禍之後，車子報廢
舉例說明:
1.當收到客戶預付款後，公司決定不與客戶發貨（如客戶倒閉等），財務需要將此款轉為營業外收入，可定義雜項收款註銷活動。
2.某客戶一張發貨單已開票且已付款，又發生了退貨，把貸項通知單與收款核銷，然後再收款註銷即可。

In accounting, we use write off to reduce the value of, normally, assets as shown in the books of the company. For example, there is a trade debtor with an amount $100 due from him. The company has tried several times to get back this amount but failed. The company may consider this amount is not recoverable and thus write off this debt as a bad debt with an entry Dr. Bad Debt Cr. Trade Debtors. Another issue, say, the Office Equipment. A typewriter is broken and could not be repaired and it must be replaced with a new one. On checking with the fixed asset register, this typewriter was purchase 3 years ago with an economic life of 4 years. The cost of it is $100 but with an accumulated depreciation of $75 in the account. Now, it has to be written off by Dr. Office Equipment Written Off $25 Dr. Provision for Depreciation $75 and Cr. Office Equipment $100, being an unusable typewriter now written off as disposal. Of course, this issue must be approved and duly authorized by proprietor/partner/director where appropriate.

Write off = Item that is no longer needed! (從帳目上)勾銷 / 貶值
For example: A machine had no residual value and in the accounting book, we will record it as "No Book Value", so we call this machine is to write off!

2009-04-22 22:49:51 補充：
希望幫到你!! ^_^

2009-04-27 09:30:15 補充：
The term write-off describes a reduction in recognized value. In accounting terminology, it refers to recognition of the reduced or zero value of an asset. In income tax statements, it refers to a reduction of taxable income as recognition of certain expenses required to produce the income.

2009-04-27 09:31:54 補充：
Write-off is used to refer to an investment (such as a purchase of salable goods) for which a return on the investment is now impossible or unlikely. The item's potential return is thus canceled and removed from the balance sheet. Common write-offs in retail include spoiled and damaged goods.

2009-04-27 09:32:19 補充：
A writedown is an accounting treatment that recognizes the reduced value of an impaired asset. The value of an asset may change due to fundamental changes in technology or markets. One example is when one company purchases another and pays more than the net book value of its assets and liabilities.