释义 |
ˈwrite-back [f. the vbl. phr. to write back.] The process of restoring to profit a provision for bad or doubtful debts previously made against profits and no longer required.
1979Financial Times 24 Jan. 21/5 In future the clearers..will only make provision for the taxes actually expected to become payable in the forseeable future. This will result in the write-back into shareholders' funds of substantial amounts. 1980Times 5 Aug. 17/7 Only then will it emerge whether there are any writebacks to profits arising from the results of the first six months of this year. 1983Times 14 Mar. 14/6 Large write-backs of provisions made in earlier years and no longer needed kept the total [of provisions for bad and doubtful debts] to only {pstlg}42m in 1981. |