By WILL KENTON

Reviewed by MARGARET JAMES

Fact checked by SUZANNE KVILHAUG

编写人：WILL KENTON

审核人：MARGARET JAMES

事实核查人：SUZANNE KVILHAUG

What Is a Write-Off?

什么是冲销？

A write-off is an accounting action that reduces the value of an asset while simultaneously debiting a liabilities account. It is primarily used in its most literal sense by businesses seeking to account for unpaid loan obligations, unpaid receivables, or losses on stored inventory. Generally, it can also be referred to broadly as something that helps to lower an annual tax bill.

冲销是一种减少资产价值同时借记负债账户的会计行为。事实上，主要是一些企业用于核算未付贷款、未付应收账款或储存库存损失。通常来说，广义上也可指有助于减少年度税单的行为。

KEY TAKEAWAYS

关键要点

·A write-off primarily refers to a business accounting expense reported to account for unreceived payments or losses on assets.

冲销主要是指为核算未收到的付款或资产损失而报告的企业会计费用。

·Three common scenarios requiring a business write-off include unpaid bank loans, unpaid receivables, and losses on stored inventory.

需要企业冲销的三种常见情况包括未付银行贷款、未付应收账款和储存库存损失。

·A write-off is a business expense that reduces taxable income on the income statement.

冲销是减少利润表应税收入的企业费用。

·A write-off is different from a write-down, which partially reduces (but doesn't totally eliminate) an asset's book value.

冲销与减记不同，后者是部分减少（并非完全消除）资产的账面价值。

Understanding Write-Offs

了解冲销

Businesses regularly use accounting write-offs to account for losses on assets related to various circumstances. As such, on the balance sheet, write-offs usually involve a debit to an expense account and a credit to the associated asset account. Each write-off scenario will differ, but usually, expenses will also be reported on the income statement, deducting from any revenues already reported.

企业常用会计冲销来核算各种情况相关的资产损失。因此，在资产负债表上，冲销通常借记费用账户，贷记相关资产账户。每种冲销情况都会有所不同，但是，一般来说，费用也会在利润表列报，从已列报的任何收入中扣除。

Generally accepted accounting principles (GAAP) detail the accounting entries required for a write-off. The two most common business accounting methods for write-offs include the direct write-off method and the allowance method. The entries will usually vary depending on each individual scenario. Three of the most common scenarios for business write-offs include unpaid bank loans, unpaid receivables, and losses on stored inventory.

美国公认会计准则详细列出了冲销所需的会计分录。对于冲销来说，两种最常见的企业会计方法包括直接冲销法和备抵法。不同情况下，分录通常各不相同。需要企业冲销的三种常见情况包括未付银行贷款、未付应收账款和储存库存损失。

Bank loans

银行贷款

Financial institutions use write-off accounts when they have exhausted all methods of collection action. Write-offs may be tracked closely with an institution’s loan loss reserves, which is another type of non-cash account that manages expectations for losses on unpaid debts. Loan loss reserves work as a projection for unpaid debts, while write-offs are a final action.

金融机构在用尽所有催收手段后会使用冲销账户。冲销可以通过机构的贷款损失准备金进行密切跟踪，贷款损失准备金是另一种非现金账户，用于管理未偿债务损失预期。贷款损失准备金是对未偿债务的预测，而冲销则是最后的行动。

Receivables

应收账款

A business may need to take a write-off after determining a customer is not going to pay their bill. Generally, on the balance sheet, this will involve a debit to an unpaid receivables account as a liability and a credit to accounts receivable.

在确定客户不会支付账单后，企业可能需要进行冲销。一般来说，在资产负债表上，借记未付应收账款账户作为负债，贷记应收账款。

Inventory

存货

There can be several reasons why a company may need to write off some of its inventory. Inventory can be lost, stolen, spoiled, or obsolete. On the balance sheet, writing off inventory generally involves an expense debit for the value of unusable inventory and a credit to inventory. 

公司需要对其部分存货进行冲销可能基于很多原因，比如，存货丢失、被盗、损坏或过时。在资产负债表上，就冲销存货而言，通常会将不可用库存价值借记费用，贷记存货。

Tax Write-Offs

税收冲销

The term write-off may also be used loosely to explain something that reduces taxable income. As such, deductions, credits, and expenses overall may be referred to as write-offs.

冲销也可泛指减少应税收入的行为。因此，扣除、抵免和费用总体可称为冲销。

Businesses and individuals have the opportunity to claim certain deductions that reduce their taxable income. The Internal Revenue Service allows individuals to claim a standard deduction on their income tax returns. Individuals can also itemize deductions if they exceed the standard deduction level. Deductions reduce the adjusted gross income applied to a corresponding tax rate.

企业和个人有机会申请某些扣除额，以减少其应税收入。美国国税局允许个人在所得税申报表上申请标准扣除额。此外，如果个人超过了标准扣除水平，还可以逐项扣除。扣除额会减少适用相应税率的调整后总收入。

Tax credits may also be referred to as a type of write-off. Tax credits are applied to taxes owed, lowering the overall tax bill directly.

税收抵免也可被视为冲销的一种。税收抵免适用于应付税款，可以直接减少整体税单。

Corporations and small businesses have a broad range of expenses that comprehensively reduce the profits required to be taxed. An expense write-off will usually increase expenses on an income statement which leads to a lower profit and lower taxable income.

公司和小企业的多种费用能够全面减少需纳税利润。费用冲销通常会增加利润表上的费用，利润和应税收入减少。

Important: Do not confuse a write-off with a write-down. In a write-down, an asset's value may be impaired, but it is not totally eliminated from one's accounting books.

重要说明：请不要将冲销与减记混淆。就减记而言，资产价值会减少，但不会从会计账簿中完全消除。

Write-Offs vs. Write-Downs

冲销与减记

A write-off is an extreme version of a write-down, where the book value of an asset is reduced below its fair market value. For example, damaged equipment may be written down to a lower value if it is still partially usable, and debt may be written down if the borrower is only able to repay a portion of the loan value.

冲销是减记（资产的账面价值低于其公允市场价值）的一种极端形式。比如，如果受损设备仍可部分使用，则可将其减记至较低的价值；如果借款人只能偿还部分贷款，则可将债务减记。

The difference between a write-off and a write-down is a matter of degree. Where a write-down is a partial reduction of an asset's book value, a write-off indicates that an asset is no longer expected to produce any income. This is usually the case if an asset is so impaired that it is no longer productive or useful to the owners.

冲销与减记之间的区别只是程度问题。减记是资产账面价值部分减少，而冲销则表示资产预计不再产生任何收益，通常是资产减值以致资产不再对所有人具有生产性或有用性。

What Is a Tax Write-Off?

什么是税收冲销？

The Internal Revenue Service (IRS) allows individuals to claim a standard deduction on their income tax return and also itemize deductions if they exceed that level. Deductions reduce the adjusted gross income applied to a corresponding tax rate. Tax credits may also be referred to as a type of write-off because they are applied to taxes owed, lowering the overall tax bill directly. The IRS allows businesses to write off a broad range of expenses that comprehensively reduce taxable profits.

美国国税局允许个人在所得税申报表上申请标准扣除额；此外，如果个人超过了标准扣除水平，还可以逐项扣除。扣除额会减少适用相应税率的调整后总收入。税收抵免也可被视为冲销的一种，原因在于，税收抵免适用于应付税款，可以直接减少整体税单。美国国税局允许企业冲销多种费用，全面减少纳税利润。

How Is a Business Write-Off Done?

企业如何冲销？

Businesses regularly use accounting write-offs to account for losses on assets related to various circumstances. As such, on the balance sheet, write-offs usually involve a debit to an expense account and a credit to the associated asset account. Each write-off scenario will differ, but usually, expenses will also be reported on the income statement, deducting from any revenues already reported. This leads to a lower profit and lower taxable income.

企业常用会计冲销来核算各种情况相关的资产损失。因此，在资产负债表上，冲销通常借记费用账户，贷记相关资产账户。每种冲销情况都会有所不同，但是，一般来说，费用也会在利润表列报，从已列报的任何收入中扣除，利润和应税收入减少。

How Is a Business Write-Off Accounted for Under GAAP?

如何根据GAAP核算企业冲销？

Generally Accepted Accounting Principles (GAAP) detail the accounting entries required for a write-off. The two most common business accounting methods for write-offs include the direct write-off method and the allowance method. The entries used will usually vary depending on each individual scenario. Three of the most common scenarios for business write-offs include unpaid bank loans, unpaid receivables, and losses on stored inventory.

美国公认会计准则详细列出了冲销所需的会计分录。对于冲销来说，两种最常见的企业会计方法包括直接冲销法和备抵法。不同情况下，分录通常各不相同。需要企业冲销的三种常见情况包括未付银行贷款、未付应收账款和储存库存损失。

The Bottom Line

总结

Understanding write-offs—and the difference between a tax write-off and a write-down can help you reduce taxable income and increase the accuracy of how you record a business' financial situation. Learn about the write-offs that apply to your situation and don't miss the chance to take advantage of them when they apply.

了解冲销以及税收冲销与减记之间的区别有助于减少应税收入，提高企业财务状况记录的准确性。根据自身的实际情况了解冲销相关信息，密切留意适用时机。