| 释义 |
write-down
write-down (rīt′doun′)n. Accounting A downward adjustment in the value of an asset.Thesaurus| Noun | 1. | write-down - (accounting) reduction in the book value of an assetwrite-offaccounting - a system that provides quantitative information about financeswear and tear, depreciation - decrease in value of an asset due to obsolescence or usededuction, tax deduction, tax write-off - a reduction in the gross amount on which a tax is calculated; reduces taxes by the percentage fixed for the taxpayer's income bracket |
write-downnounA lowering in price or value:depreciation, devaluation, markdown, reduction.EncyclopediaSeedepreciationwrite-down
Write-downReducing the book value of an asset if its is overstated compared to current market values.Write-OffA reduction in an individual's or a company's income as the result of an expense. For example, an unpayable credit sale may be a write-off for the creditor, especially if the debtor declares bankruptcy. The bankruptcy means that the debtor is unable to pay the debt, which results in a loss of income for the creditor. A write-off may usually be deducted from one's taxable income.write-down(1) To reduce the value of an asset on the books and records of a company because of a decrease in value of that asset. Because of the mechanics of double-entry bookkeeping, writing down an asset has the consequence of reducing income for that time period. The timing of write-downs is therefore critical because of the impact on taxable income, earnings reported to shareholders, asset value, earnings reported to lenders, and other instances. Large companies will often write down assets in a quarter that is already disappointing, in an attempt to get all the bad news over with at the same time.(2) A lender's agreement to accept less than the full principal balance of a loan, usually in recognition of the fact that it won't collect the full balance anyway. write-down
Related to write-down: writing offSynonyms for write-downnoun a lowering in price or valueSynonyms- depreciation
- devaluation
- markdown
- reduction
Synonyms for write-downnoun (accounting) reduction in the book value of an assetSynonymsRelated Words- accounting
- wear and tear
- depreciation
- deduction
- tax deduction
- tax write-off
|