冲销坏帐 meaning in English

write off uncollectible accounts

Any account receivable , proved to be definitely uncollectible according to state regulations , shall : be recognized as bad debts and written off against provision for bad debts or charged to current profit or loss , if such provision is not set up
经确认无法收回的应收帐款，已提坏帐准备金的，应当冲销坏帐准备金；未提坏帐准备金的，应当作为坏帐损失，计入当期损益。
Any accounts receivable , proved and confirmed to be definitely uncollectible , shall be recognized as bed debts and written off against provision for bad debts or charged to current profit or loss as bad debts loss , if such provision is not set up
经确认无法收回的应收帐款，已提坏帐准备金的，应当冲销坏帐准备金；未提坏帐准备金的，应当作为坏帐损失，计入当期损益。