write off; charge-off [noun]


write off; charge-off [noun]

фр. passation par pertes et profits; montants passés par pertes et profits; créance irrécouvrable

исп. anulación en libros; cancelación en libros

списание

Когда актив или часть актива признается обесцененным*, соответствующая статья исключается из бухгалтерских книг корпорации и признается уменьшение капитала компании на соответствующую сумму убытков.

* В данном контексте предполагается, что балансовая стоимость актива уменьшилась до нуля. – Прим. перев.


Финансы и долги. — М.: Весь мир. 1997.

Смотреть что такое "write off; charge-off [noun]" в других словарях:

  • write-off — Charging an asset amount to expense or loss, such as through the use of depreciation and amortization of assets. Bloomberg Financial Dictionary * * * write off ˈwrite off also writeoff noun 1. [co …   Financial and business terms

  • charge-off — ˈcharge off noun [countable] ACCOUNTING COMMERCE when you lose profit because money that is owed to you will not be repaid: • Charge offs for loan losses were only 0.7% of total loans, about half the average for regional banks. * * * charge off… …   Financial and business terms

  • charge-off — ˈ ̷ ̷ˌ ̷ ̷ noun ( s) Etymology: charge off 1. : the reduction of the value at which an asset has been carried on the books bad debt charge offs 2. : the amount by which an account is reduced by cha …   Useful english dictionary

  • charge — The document evidencing mortgage security required by Crown Law (law derived from English law). A Fixed Charge refers to a defined set of assets and is usually registered. A Floating Charge refers to other assets which change from time to time (… …   Financial and business terms

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  • China — /chuy neuh/, n. 1. People s Republic of, a country in E Asia. 1,221,591,778; 3,691,502 sq. mi. (9,560,990 sq. km). Cap.: Beijing. 2. Republic of. Also called Nationalist China. a republic consisting mainly of the island of Taiwan off the SE coast …   Universalium

  • United Kingdom — a kingdom in NW Europe, consisting of Great Britain and Northern Ireland: formerly comprising Great Britain and Ireland 1801 1922. 58,610,182; 94,242 sq. mi. (244,100 sq. km). Cap.: London. Abbr.: U.K. Official name, United Kingdom of Great… …   Universalium

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