write-down

英 [ˈraɪt daʊn]

美 [ˈraɪt daʊn]

n.  (资产等账面价值的)减记，划减

复数：write-downs　

经济

牛津词典

noun

• （资产等账面价值的）减记，划减
  a reduction in the value of assets , etc.

英英释义

noun

• (accounting) reduction in the book value of an asset
  Synonym:write-off

双语例句

• We need a process that is known in advance, includes the efficient and orderly write-down of assets and restructuring of debt, and draws on public funds only as a last resort.
  我们需要一个人们知道正处于进步之中的程序，包括有效和有序的资产减计和债务重组，并把公共资金仅仅作为最后的稻草。
• The amount of any write-down of inventories to net realisable value and all losses of inventories are recognised as an expense in the period the write-down or loss occurs.
  将存货撇减至可变现净值之任何数额及所有存货亏损于撇减或亏损产生之期间确认为开支。
• The purchase will result in a$ 1.1 billion write-down.
  此次交易将导致11亿美元的冲销。
• The purpose of these is to make up the defect of the standard, and to promote the feasibility of the standard so that the enterprise will conduct the write-down reserve of assets willingly and the authenticity of accounting information can be assured.
  旨在弥补准则缺陷，提高准则的实务操作性，促进企业开展资产减值核算的积极性，保证会计信息的真实可靠。
• Building it back up to second-quarter levels would cause another big hit to earnings, already set to be hammered by a big Merrill Lynch write-down.
  要将这个比例恢复到第二财季水平的话，美国银行的业绩在遭受美林公司（MerrillLynch）大笔冲销带来的冲击之外，可能还要再次承受沉重压力。
• One reason financial institutions are in trouble is because they keep having to write-down the value of the assets as they fall in price.
  导致金融机构陷入当前困境的一个原因是资产价格的下跌令这些机构不得不对资产进行减值处理。
• Meanwhile, the tax department should carry out the preferential policy to lessen the loss caused by fixed assets write-down.
  同时建议税务部门对固定资产减值损失酌情给予部分税收优惠政策。
• Write-down reducing the book value of an asset because it is overvalued compared to market values.
  减低资产的账面价值，因为相对市场价值估值过高。
• The introduction of environmental laws and regulations may involve an obligation to recognize impairment of assets and consequently a need to write-down the carrying value.
  环境法规的绪论可以包含认可资产受损及由此而记录的损失价值的职责。
• Later, it took a$ 200 million write-down on a business just one year after buying it.
  之后，该公司在收购了一项业务仅一年后就冲销了2亿美元的相关资产。