Write down和write off是年報中常見的且很容易被混淆的兩個片語，其在年報中的翻譯如下：

Write down

1。 減記

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，考慮到被投企業的發展階段、商業計劃、財務狀況、資金充足性和經營業績，部分投資採用重大不可觀察輸入值（第三層級）進行計量，並從各自的賬面價值減記至公允價值，減值費用已經發生並計入截至該日止期間的收益。

2。 衝減

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

長期股權投資初始投資成本與支付的現金、轉讓的非現金資產以及所承擔債務賬面價值之間的差額，應當調整資本公積；資本公積不足衝減的，調整留存收益。合併方以發行權益性證券作為合併對價的，在合併日按照被合併方所有者權益在最終控制方合併財務報表中的賬面價值的份額作為長期股權投資的初始投資成本。按照發行股份的面值總額作為股本，長期股權投資初始投資成本與所發行股份面值總額之間的差額，調整資本公積；資本公積不足衝減的，調整留存收益。

3。 撇減（香港譯法）

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）

倘若資產的賬面價值超過其估計可收回金額，則該項資產的賬面價值會實時撇減至其可收回金額（附註2。14）。

write off

1。 核銷

Accounts receivable written off at the end of the reporting period

本期實際核銷的應收賬款情況

2。 撇銷（香港譯法）

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。

當已用盡一切可行方法收回應收賬款並確定無法以合理預期方式收回，則會全部或部分撇銷應收賬款。

撇銷款項比如撇銷往來賬意思就是清理無法回收的往來賬。

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。

應收賬款的減值虧損於經營盈利內呈列為減值虧損淨額。其後收回在先前撇銷的金額會於同一專案入賬。