set off A against B，融资贷款合同set off条款中经常出现的表达，应当是“用A抵消B”，这里很容易理解反，比如set off receipts against expenditures（以收入抵支出）；Set off gains against losses（以收益补损失）

例句一：

To the extent permitted by PRC laws and regulations, a Finance Party may set off any matured obligation due from an Obligor under the Finance Documents against any matured obligation owed by that Finance Party to that Obligor, regardless of the place of payment, booking branch or currency of either obligation. 

在中国法律和法规允许的范围内，融资方可以用融资文件项下到期应向债务人收取的任何债务抵销融资方欠该债务人的任何到期债务，而不论各债务的支付地点、记帐科目或者币种。

例句二：

A Finance Party may set off any matured obligation due from Borrower under the Finance Documents (to the extent beneficially owned by that Finance Party) againstany matured obligation owed by that Finance Party to Borrower, regardless of the place of payment, booking branch orcurrency of either obligation.

融资方可以以该借款人在融资文件项下的到期债务（在由该融资方受益的限度内）抵消融资方对借款人承担的任何到期债务，不论付款地点、记账科目或各项债务的币种。