write-off
write-off — 名詞
1. a stretch of hours or days during which nothing useful gets done and no progress
浪費的時間
一事無成的時段
a stretch of hours or days during which nothing useful gets done and no progress is made
Monday was a complete write-off because the office had no electricity until noon.
星期一完全浪費了，因為辦公室到中午都沒電。
collocation: complete write-off
After catching the flu, Hao considered the whole week a write-off for studying.
Hao 得了流感後，覺得整個星期都無法好好讀書。
informal register: whole week a write-off
The project meeting was a write-off — nobody had prepared any data.
那場專案會議浪費了時間——沒有人準備任何資料。
Saturday was a write-off for the family picnic because heavy rain flooded the park.
星期六的家庭野餐因為大雨淹沒了公園而完全泡湯了。
- waste
more general; 'waste of time' is the common phrase
- lost cause
can refer to a person or situation, not just a time period
- productive time
opposite concept, but not a single-word antonym
文法句型
a write-off
be a write-off
用法筆記
Common in informal spoken English. Often used with 'complete' or 'total' for emphasis. The subject is typically a day, week, meeting, or similar time block.
常見錯誤
2. a car or other vehicle that has been damaged so severely that repairing it would
報廢車輛
損壞嚴重不值得修的車
a car or other vehicle that has been damaged so severely that repairing it would cost more than buying a new one
After the crash on the motorway, the insurance company declared Christopher's car a total write-off.
在高速公路上發生車禍後，保險公司宣布 Christopher 的車已經完全報廢。
collocation: declare something a (total) write-off
The mechanic told Élise that her scooter was a write-off and not worth fixing.
技師告訴 Élise，她的機車已達報廢標準，不值得修理。
In the storm, a large branch fell on Asher's van and turned it into a complete write-off.
暴風雨中，一根大樹枝砸在 Asher 的廂型車上，車子因此完全報廢。
The dealer sold the damaged van at auction as a write-off for spare parts.
車商在拍賣會上把那輛受損的廂型車當作報廢零件車賣掉。
- total loss
the formal insurance term; more neutral in register
- wreck
more general; can describe any severely damaged vehicle, not necessarily an insurance classification
- scrap
focuses on the vehicle's value as recycled metal only
文法句型
a write-off
declare something a write-off
用法筆記
A common term in British English for insurance and automotive contexts. In American English, 'totaled' (or 'total loss') is more common. Insurance companies often categorize write-offs into different classes depending on the extent of damage.
常見錯誤
3. a person, project, or thing that is considered a complete failure with no chance
失敗；損失
被視為毫無希望的失敗
a person, project, or thing that is considered a complete failure with no chance of recovery or improvement
The director admitted that the first version of the film was a write-off and refused to release it.
導演承認那部片的第一版是失敗之作，拒絕發行。
After three failed rounds of funding, the startup was treated as a write-off by most investors.
三輪募資都失敗後，大多數投資人把那家新創公司當成一筆損失。
collocation: treat something as a write-off
Brooke's first attempt at baking a three-layer cake was a write-off — it collapsed right out of the oven.
Brooke 第一次嘗試烤三層蛋糕完全失敗——蛋糕一出烤箱就塌了。
The software project became a write-off after the lead developer quit and took the source code.
主開發者離職並帶走原始碼後，那個軟體專案就成了失敗之作。
- failure
more direct and common; write-off implies finality and that no further effort is worth investing
- lost cause
similar meaning; suggests the outcome is already determined
文法句型
a write-off
treat someone/something as a write-off
用法筆記
Extends from the vehicle sense to people and projects. Often carries a dismissive or resigned tone. The phrasal verb 'write someone off' can be used similarly.
4. the formal removal of a debt or worthless asset from a company's financial recor
債務沖銷
從帳上移除無法回收的債務
the formal removal of a debt or worthless asset from a company's financial records because it will never be paid or has no recoverable value
The bank approved a write-off of all unpaid loans from the failed restaurant chain.
銀行核准了對那家倒閉連鎖餐廳所有未還貸款的沖銷。
collocation: write-off of [debt/loan]
The accountant recorded a write-off for the inventory that had expired in the warehouse.
會計師將倉庫中已過期的庫存記錄為資產註銷。
Without a write-off on the balance sheet, Indra argued the company would appear more profitable than it really was.
若資產負債表中沒有進行沖銷，Indra 主張公司會顯示出比實際更高的獲利。
The accountant prepared a quarterly report listing all approved write-offs for bad debts.
會計師準備了一份季度報告，列出所有已核准的壞帳沖銷。
- cancellation (of debt)
more general term
- charge-off
specific banking term for unrecoverable debt
- collection
when a debt is successfully recovered
文法句型
a write-off
write-off of [something]
用法筆記
Formal accounting term. A write-off reduces taxable income and is recorded as an expense. Distinguish from a 'write-down', which only reduces the recorded value rather than removing it entirely.
常見錯誤
5. an amount that a business or individual can legally subtract from their taxable
稅務扣抵
可從應稅收入中扣除的金額
an amount that a business or individual can legally subtract from their taxable income to reduce the total tax they owe
Gabriela claimed a tax write-off for the new X-ray machine she bought for her dental clinic.
Gabriela 為她的牙科診所購買的新型 X 光機申報了稅務扣抵。
collocation: claim a tax write-off
Donating old office furniture to a registered charity gives the company a useful tax write-off.
把舊辦公家具捐給註冊慈善機構，可以為公司帶來一筆有用的稅務減免。
The freelance designer keeps every receipt so she can maximize her write-offs when tax season arrives.
那位自由接案的設計師保留每張收據，以便在報稅時最大化扣抵額度。
Start-up companies often use their research costs as a tax write-off in the early years.
新創公司常在創業初期將研發成本列為稅務扣抵。
- tax deduction
the formal term; preferred in professional tax contexts
- tax relief
broader term; can include credits and allowances
- tax liability
the amount of tax owed before deductions
文法句型
a write-off
claim something as a write-off
用法筆記
Often called a 'tax write-off' in everyday language. The formal accounting term is 'tax deduction'. Different tax jurisdictions have different rules about what qualifies.
常見錯誤
write-off — 片語動詞
1. to send a postal letter requesting a catalogue, information, a free sample, or s
寫信索取
寫信向機構索取物品或資料
to send a postal letter requesting a catalogue, information, a free sample, or similar item from a company or institution
Pedro wrote off to the university for a copy of the course catalogue.
Pedro 寫信給那所大學索取一份課程目錄。
pattern: wrote off to [organization] for [item]
Thousands of fans wrote off for concert tickets, but the show sold out in minutes.
成千上萬的粉絲寫信索取演唱會門票，但門票幾分鐘內就售罄了。
After seeing the advertisement, Nila wrote off for a free sample of the new skin cream.
Nila 看到廣告後，寫信去索取一份新護膚霜的免費試用品。
Yan wrote off to the tourist board for a map of the hiking trails.
Yan 寫信給旅遊局索取一份登山步道地圖。
- send away for
more common in American English; similar meaning
文法句型
write off for [something]
write off to [organization]
用法筆記
This sense is primarily British English and is now relatively old-fashioned — most people use email or web forms today. The particle 'off' here carries no sense of cancellation; it simply marks the act of sending a letter.
常見錯誤
2. to officially cancel a debt or accept in financial records that money owed will
註銷債務
正式取消無法收回的欠款
to officially cancel a debt or accept in financial records that money owed will never be repaid
The charity decided to write off the loans it had made to the struggling village cooperative.
該慈善機構決定註銷提供給陷入困境的村莊合作社的貸款。
collocation: write off loans/debt
The bank wrote off nearly two million dollars in bad debts during the last financial quarter.
那家銀行在上個財務季度沖銷了近兩百萬美元的壞帳。
After the borrower declared bankruptcy, the lender had no choice but to write the debt off.
借款人宣布破產後，貸款方別無選擇，只能把那筆債務註銷。
The government agreed to write off the small loans that farmers could not repay after the drought.
政府同意註銷農民在乾旱後無力償還的小額貸款。
- cancel
more general; doesn't carry the accounting/formal register
- forgive (a debt)
implies a voluntary decision by the lender
- collect
to successfully recover the money owed
文法句型
write off [debt]
write [debt] off
用法筆記
For nouns that are short (like 'it' or 'debt'), the separable form 'write it off' is more natural than 'write off it'. For longer noun phrases, both orders work, but 'write off the enormous debt' is more common. Distinct from the verb sense REMOVE FROM ACCOUNTS (verb/1), which applies to any asset (equipment, inventory, goodwill), not just debts.
常見錯誤
3. to damage a vehicle so severely that repairing it would be more expensive than r
撞毀報廢
把車撞爛到不值得修理
to damage a vehicle so severely that repairing it would be more expensive than replacing it
Tendai wrote off his father's car when he skidded on an icy road and hit a tree.
Tendai 在結冰的路上打滑撞到樹，把他父親的車撞到報廢。
active: write off [vehicle]
The delivery van was written off in a collision with a lorry on the motorway.
那輛送貨廂型車在高速公路上與一輛大貨車相撞後宣告報廢。
passive: be written off
After inspecting Nkechi's damaged hatchback, the insurance assessor classified it as written off.
保險鑑價人員檢查了 Nkechi 受損的掀背車後，將它列為全損報廢。
Mayumi's brother wrote off his motorcycle when he hit a deer on the country road.
Mayumi 的弟弟在鄉間道路上撞到一頭鹿，把機車撞到報廢。
文法句型
write off [vehicle]
be written off
用法筆記
Very common in British English. In American English, 'total' (verb) is the equivalent — 'He totaled his car'. When used in the passive, 'written off' functions almost as an adjective.
常見錯誤
4. to conclude that a person or thing has no chance of succeeding and to stop inves
看扁；否定
認定某人或某事沒希望
to conclude that a person or thing has no chance of succeeding and to stop investing any time or energy in them
The coach wrote off the young player after just one bad game, which seemed unfair to the team.
教練因為一場比賽表現不好就看扁那位年輕球員，這對球隊似乎不太公平。
pattern: write off [someone] after [event]
Eli's teachers had written him off as lazy, but he surprised everyone by passing the exam with top marks.
Eli 的老師們原本認定他很懶惰、沒救了，結果他以優異成績通過考試，讓大家跌破眼鏡。
pattern: write [someone] off as [adjective]
The committee wrote off Vivek's rooftop solar proposal as unconventional, but the engineering report proved it viable.
委員會否決了 Vivek 的屋頂太陽能提案，認為它不符合常規，但工程報告證實它是可行的。
The critics wrote off Greta after her first album flopped, but she rose to fame with her second release.
樂評人在 Greta 第一張專輯失敗後看扁了她，但她第二張作品發行後一舉成名。
- dismiss
more neutral; 'write off' carries a stronger sense of finality
- give up on
focuses on the effort being abandoned rather than the judgement
- believe in
to continue to support someone despite difficulties
文法句型
write off [someone/something]
write [someone/something] off as [adjective/noun]
用法筆記
Often followed by 'as' to specify the judgement ('write someone off as stupid / lazy / a lost cause'). The passive form 'be written off' is also common. This sense can sound dismissive or harsh. Distinguish from the verb sense CONCEDE AS LOST (verb/2), which refers to accepting concrete physical loss (a missing item, a ruined object) rather than forming a judgement about potential.
常見錯誤
write-off — 動詞
1. to formally take an asset or debt off a company's financial records, treating it
資產減列
從帳面移除資產列為損失
to formally take an asset or debt off a company's financial records, treating its value as money that has been lost or spent
The company wrote off the old printing press as a loss after purchasing a digital model.
公司在購買數位印刷機後，將舊印刷機列為損失註銷。
pattern: write off [asset] as [expense]
The accountant advised the business to write off the unsold inventory at the end of the financial year.
會計師建議該企業在財務年度結束時將未售出的庫存進行資產註銷。
Tax regulations allow small businesses to write off the full cost of new computers in the first year of purchase.
稅法允許小型企業在第一年就將新購電腦的全額成本申報為費用扣抵。
The university wrote off the outdated laboratory equipment as a loss and ordered new instruments.
大學將過時的實驗設備列為損失註銷，並訂購了新的儀器。
- charge off
specific banking term for debts
- depreciate
spreads the reduction over time rather than removing all at once
- capitalize
to record a cost as an asset rather than an expense
文法句型
write off [asset/expense]
write [asset] off as [loss/expense]
用法筆記
Applies to ANY asset (equipment, inventory, goodwill, machinery, vehicles) on a company's financial records. Unlike the phrasal verb sense 2 (CANCEL DEBT), which is debt-specific, this verb covers tangible and intangible assets beyond loans and receivables.
常見錯誤
2. to accept that someone or something is physically lost, destroyed, or gone beyon
判定已失落
接受某人某物已無法挽回
to accept that someone or something is physically lost, destroyed, or gone beyond recovery — such as a missing item, a lost person, or ruined property
After the ship failed to send any signal for three weeks, the rescue team wrote it off as lost.
那艘船連續三週沒有發出任何訊號後，救援隊判定它已失蹤。
Dr. Patel wrote off Chen Wei's chances of walking again after the severe spinal injury.
Dr. Patel 在陳偉嚴重脊椎受傷後，判定他重新行走的機會已經沒了。
collocation: write off chances of recovery
Ayesha wrote off her missing passport as gone for good and immediately applied for a new one.
Ayesha 認為自己遺失的護照肯定找不回來了，於是立刻申請了一本新的。
After the laptop fell into the lake, Olivia wrote it off as completely ruined.
筆電掉進湖裡後，Olivia 認定它已經完全報廢了。
- give up on
less formal; implies effort was being made
- abandon
stronger; suggests stopping all efforts completely
- hold out hope for
opposite of giving up on recovery
文法句型
write off [someone/something] as [adjective]
write off [someone/something]
用法筆記
Only for concrete, physical loss — things that are gone, destroyed, or unrecoverable (lost luggage, missing people, ruined items). Distinguish from the phrasal verb sense 4 (DISMISS AS HOPELESS), which involves judging a person or an idea as not worth attention rather than acknowledging physical loss.