Write down和write off是年报中常见的且很容易被混淆的两个词组，其在年报中的翻译如下：

Write down

1. 减记

As of December 31, 2020 and March 31, 2021, certain investments were measured using significant unobservable inputs (Level 3) and written down from their respective carrying values to fair values, considering the stage of development, the business plan, the financial condition, the sufficiency of funding and the operating performance of the investee companies, with impairment charges incurred and recorded in earnings for the periods then ended.

截至2020年12月31日和2021年3月31日，考虑到被投企业的发展阶段、商业计划、财务状况、资金充足性和经营业绩，部分投资采用重大不可观察输入值（第三层级）进行计量，并从各自的账面价值减记至公允价值，减值费用已经发生并计入截至该日止期间的收益。

2. 冲减

According to the margin amount between initial investment cost and cash payment, non-monetary asset paid or assumed liabilities, capital reserve should be written down. If the capital reserve is not sufficient to be written down, then the retained earnings shall be written down. For investments obtained by equity securities issued by the acquirer, on the merger date, the initial investment cost of long-term equity investment shall be taken as the share of the owner’s equity of the investee in the book value of the final control party’s consolidated financial statements. Setting total book value of issued shares as share capital, according to the difference between the initial investment cost and total book value of issued shares, capital reserve shall be written down; if the capital reserve is not sufficient to be written down, then the retained earnings shall be written down

长期股权投资初始投资成本与支付的现金、转让的非现金资产以及所承担债务账面价值之间的差额，应当调整资本公积；资本公积不足冲减的，调整留存收益。合并方以发行权益性证券作为合并对价的，在合并日按照被合并方所有者权益在最终控制方合并财务报表中的账面价值的份额作为长期股权投资的初始投资成本。按照发行股份的面值总额作为股本，长期股权投资初始投资成本与所发行股份面值总额之间的差额，调整资本公积；资本公积不足冲减的，调整留存收益。

3. 撇减（香港译法）

An asset’s carrying amount is written down immediately to its recoverable amount if the asset’s carrying amount is greater than its estimated recoverable amount (Note 2.14)

倘若资产的账面价值超过其估计可收回金额，则该项资产的账面价值会实时撇减至其可收回金额（附注2.14）。

write off

1. 核销

Accounts receivable written off at the end of the reporting period

本期实际核销的应收账款情况

2. 撇销（香港译法）

Accounts receivable are written off, in whole or in part, when it has exhausted all practical recovery efforts and has concluded that there is no reasonable expectation of recovery.

当已用尽一切可行方法收回应收账款并确定无法以合理预期方式收回，则会全部或部分撇销应收账款。

撇销款项比如撇销往来账意思就是清理无法回收的往来账。

Impairment losses on accounts receivables are presented as net impairment losses within operating profit. Subsequent recoveries of amounts previously written off are credited against the same item.

应收账款的减值亏损于经营盈利内呈列为减值亏损净额。其后收回在先前撇销的金额会于同一项目入账。

来源：译问