the term write-off is used to refer to an investment (such as a purchase of salable goods) for which a return on the investment is now impossible or infeasible. The item's potential return is thus canceled and removed from ("written off") the business's balance sheet. Common write-offs in retail include spoiled and damaged goods.
參考: en. *** /wiki/Write_off
Written off : 壹筆勾銷
參考: Yahoo Dictionery