In the accounting field, write-off refers to an accounting operation of the company's arrears or accounts receivable. When customers or suppliers fail to fulfill their payment obligations, the company can write off the accounts receivable to reduce the accounts receivable in the balance sheet. After write-off, the relevant accounts will be deleted from the company's accounts receivable and included in the loss account to reflect the financial losses caused by the company's inability to collect debts.

In addition to the use of accounts receivable write-off, write-off has other uses in the accounting field. For example, when the company itself has account errors or data errors, accountants need to write off the relevant accounts to correct the errors. In addition, write-off is also one of the common operation methods when the company cleans up or disposes of assets.

It should be noted that write-off is an important accounting operation, and it needs to comply with relevant laws and standards. Before the write-off operation, accountants need to check the relevant supporting documents and operate according to the prescribed procedures. In addition, after write-off, relevant accounts and vouchers need to be recorded and filed in time for audit and tax inspection.