Oxford Business English Dictionary for Learners of English

ШЗЭ ,write sth back (Accounting) (usually bewritten back) to include an item in a company's accounts that had deliberately not been included before, when calculating the company's profits: The customer made a definite promise to pay, so the debt could now be written back. write-back .write sth down 1 to write sth on paper, especially in order to remember or record it: Write down all the specifications of your computer before phoning the help desk. 2 (Accounting) to reduce the value of an asset in a company's accounts: The company will write down the value of its property assets by $414 million. -> write-down [oppj write sth up .write sth "off (often be written off) 1 (Accounting) to reduce the value of an asset in a company's accounts over a period of time: Goodwill was written off over 5 years, о The machinery was written off against profits (= the cost of the machinery was taken away from the profits, in order to pay less tax), [syn] depreciate -> amortize 2 (Accounting) to remove a debt from a company's accounts because the money cannot be collected; to remove an asset that has no value: The bank expects to write off bad loans (= loans made by the bank that were not paid back) of $8 billion. 3 (Insurance) (BrE) to accept that sth is so badly damaged that it cannot be repaired: The car was written off. write-off, total verb .write sth 'up 1 to record sth in writing in a full and complete form, often using notes that you made earlier: to write up the minutes of a meeting write-up 2 (Accounting) (AmE) to increase the value of an asset in a company's accounts or give it a value that is too high -> write- up [me write sth down

'write-back noun [c,u] (Accounting) a situation where money that had been kept to deal with a possible loss or expense is no longer needed; an amount of money entered in the profit side of financial records because of this: This credit represented a write-back of a provision made against a long-running court case.

'write-down noun [c,u] (Accounting) a situation where an asset loses some value; an amount of money entered in the accounts because of this: The media group reported a 550 m write-down of its assets.

'write-off noun1 (Accounting) [c,U] a situation where an asset loses some or all of its value; an amount of money entered in the financial records because of this: The company booked (= recorded in its accounts) a $2.7 billion write-off to cover goodwill and the reduced value of assets, о Last year's losses were due to bad debt write-offs.

(Finance) [c,u] a decision that a debt need not be paid back: countries qualifying for a debt write-off

[c] (BrE) a vehicle that has been so badly damaged in an accident that it is not worth spending money to repair it: I was OK, but the car was a write-off.

.write-pro'tectverb [+ obj] (IT) to protect a computer file or disk so that its contents cannot be changed or removed ► ,write-pro'tected adjective

writer /'raita(r)/ noun [c]

(Finance) a person or business that sells an option contract

(Insurance) = underwriter (2)

'write-up noun [c,u]

(Accounting) a situation where the value of an asset increases; an amount of money entered in the accounts because of this

an article in a newspaper, magazine, etc. in which sb gives information and their opinion about a new product, book, etc: a clever write-up by an ad agency о The site includes company write-ups.

an act of recording sth in a full and complete form: Do the write-ups of your books monthly.

.writ of exe'cutionnoun [c](Law) a legal document that makes sure that what has been decided by a court is done. For example, it may give the court the right to take and sell property from a person who has not paid a debt.

.written-down 'value = book value (l)