write-backn.

Brit.

/ˈrʌɪtbak/, U.S.

/ˈraɪtˌbæk/

Origin: Formed within English, by conversion. Etymon: to write back at write v. Phrasal verbs.

Etymology: < to write back 2 at write v. Phrasal verbs.

Business and Finance.

The act or process of restoring to profit a provision for bad or doubtful debts, tax, or other liabilities previously made against profits and no longer required.Apparently arising in accounting use in British colonial contexts, esp. in India, and still most commonly found in areas formerly under British colonial rule, esp. in South and South-East Asia.

ΘΚΠ

society > trade and finance > management of money > keeping accounts > [noun] > specific processes

allowance1528

allocation1535

writing1732

liquidating1749

set-off1766

write-back1873

whack1885

clear-up1901

virement1902

accrual accounting1915

writedown1920

accruals accounting1963

cookie jar1975

1873 Admin. Rep. Resident at Hyderabad 1872–3 ii. v. 130 The saving is chiefly attributable to a write back of Rupees 16,559.., being amount over-adjusted in previous years.

1910 Times of India 20 June 8/1 The chief decreases are fuel, Rs. 1,75,478, due to the write back of overcharges for coal made in previous periods, water [etc.].

1928 Economist 16 June 1234/1 This figure includes a write-back of £200,000 in respect of a provision for contingencies no longer required.

1955 Chemist & Druggist 23 July 84/2 In the previous year there was a substantial write back to profit of taxation provisions no longer needed.

1973 G. A. Lee Mod. Financial Accounting xii. 275 The section is credited..with: extraordinary profits; the credit balance brought forward from the previous year..; and any reductions in, or write-backs of, other special provisions or reserves.

2012 New Straits Times (Malaysia) (Nexis) 21 Feb. 2 Improved earnings for the year,..mainly due to an increase in net interest income and Islamic banking income, as well as a provision write-back.

This entry has been updated (OED Third Edition, December 2021).

单词	write-back
释义	write-backn. Brit. /ˈrʌɪtbak/, U.S. /ˈraɪtˌbæk/ Origin: Formed within English, by conversion. Etymon: to write back at write v. Phrasal verbs. Etymology: < to write back 2 at write v. Phrasal verbs. Business and Finance. The act or process of restoring to profit a provision for bad or doubtful debts, tax, or other liabilities previously made against profits and no longer required.Apparently arising in accounting use in British colonial contexts, esp. in India, and still most commonly found in areas formerly under British colonial rule, esp. in South and South-East Asia. ΘΚΠ society > trade and finance > management of money > keeping accounts > [noun] > specific processes allowance1528 allocation1535 writing1732 liquidating1749 set-off1766 write-back1873 whack1885 clear-up1901 virement1902 accrual accounting1915 writedown1920 accruals accounting1963 cookie jar1975 1873 Admin. Rep. Resident at Hyderabad 1872–3 ii. v. 130 The saving is chiefly attributable to a write back of Rupees 16,559.., being amount over-adjusted in previous years. 1910 Times of India 20 June 8/1 The chief decreases are fuel, Rs. 1,75,478, due to the write back of overcharges for coal made in previous periods, water [etc.]. 1928 Economist 16 June 1234/1 This figure includes a write-back of £200,000 in respect of a provision for contingencies no longer required. 1955 Chemist & Druggist 23 July 84/2 In the previous year there was a substantial write back to profit of taxation provisions no longer needed. 1973 G. A. Lee Mod. Financial Accounting xii. 275 The section is credited..with: extraordinary profits; the credit balance brought forward from the previous year..; and any reductions in, or write-backs of, other special provisions or reserves. 2012 New Straits Times (Malaysia) (Nexis) 21 Feb. 2 Improved earnings for the year,..mainly due to an increase in net interest income and Islamic banking income, as well as a provision write-back. This entry has been updated (OED Third Edition, December 2021). < n.1873
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