charge off

charge off音标为["tʃɑːdʒ ɔːf]，基本翻译为“离开；出发；解雇；控告；使…承担；使…充电；记在账上；扣除”，速记技巧为“charge-off”。

Charge off的英文词源是：

- Charge：动词，表示“充电”、“收费”、“指控”等含义。

- Off：副词后缀，表示“离开”、“分离”等含义。

charge off变化形式为charge。相关单词有：

1. charge sb with sth：指控某人犯某罪行。

例句：The police have charged the suspect with murder.（警察已指控该嫌疑犯犯有谋杀罪。）

2. bill/invoice/statement of account：账单/发票/账户明细表。

例句：The bank statement showed a balance of $500.（银行账户明细表显示余额为500美元。）

3. discharge/release：释放/解除。

例句：The prisoner was finally discharged from jail after serving his sentence.（囚犯在服刑期满后最终被释放。）

4. refund/refund payment：退款/退还付款。

例句：The company refunded my money after I complained about the quality of the product.（在我对产品质量提出投诉后，公司退还了我的钱。）

这些单词都与charge off有着密切的联系，它们在英语中经常一起使用，表示与费用、账单、支付、退款等相关含义。charge off作为动词，表示“把…记入账上”或“把…开列账单”，而其他相关单词则表示与财务、支付和退款相关的不同方面。

常用短语：

1. charge off account

2. charge off expense

3. charge off loss

4. charge off the debt

5. charge off the debt to bad debt

6. charge off the debt to write-off

7. charge off the bad debt

例句：

1. The company has already charged off all the bad debts.

2. The expense was charged off the company"s income statement.

3. The loss was charged off as a bad debt to the account of the borrower.

4. The debt was written off as a bad debt and the company is now trying to recover some of the money through legal means.

英文小作文：

标题：Accounting for Bad Debts

Bad debts are a common occurrence in any business, and it"s important for companies to have a clear process for dealing with them. When a debt is considered uncollectable, it should be written off as a loss for accounting purposes. This helps companies maintain accurate financial records and ensures that they don"t overstate their profits.

In my company, we have a strict policy of accounting for bad debts. Any uncollectable debts are immediately written off as a loss, and the corresponding expense is charged to our income statement. This helps us stay on top of our financial situation and ensures that we don"t leave ourselves vulnerable to future financial risks.

However, writing off bad debts doesn"t mean giving up on collecting what"s owed. We still try to pursue collection efforts, even if it means taking legal action if necessary. Accounting for bad debts is an essential part of running a business, and it"s crucial for maintaining a healthy financial position.