英语短语"write off"是一个多义的及物动词短语，核心含义围绕“取消、否定或快速处理”，具体意思需结合语境判断。以下是其常见含义、用法及例句的详细解析：
指从财务记录中移除无法收回的债务、无价值的资产，或在报税时扣除可减免的费用。
英文解释：Cancel a debt/asset from financial records, or deduct an expense from taxable income.
例句：
The bank had to write off $2 million in unpaid loans.（银行不得不注销200万美元的未偿贷款。）
You can write off your travel expenses for business trips on your tax return.（报税时，你可以扣除商务旅行的费用。）
The broken machinery was written off as a capital loss.（损坏的机器作为资本损失被注销。）
表示对某人/某事失去信心，认定其“没用、没潜力或无法改变”。
英文解释：Consider someone/something useless, unimportant, or beyond help.
常见搭配：write off sb/sth as…（把…看作…而摒弃）
例句：
Don’t write off Lisa yet—she might still pass the exam if she studies hard.（别太早放弃丽莎——如果她努力，还是能通过考试的。）
The team was written off as underdogs before the game, but they won the championship.（比赛前这支球队被认为是弱队，但他们最终夺冠了。）
He wrote off the new idea as impossible without even trying it.（他没尝试就认为这个新想法不可能，直接摒弃了。）
指物体因损坏严重而无法修复或使用（常见于车辆、房屋等）。
英文解释：Damage something so badly that it cannot be repaired.
例句：
My car was written off in a head-on collision.（我的车在正面碰撞中报废了。）
The flood wrote off half the houses in the village.（洪水摧毁了村里一半的房子，使其无法居住。）
指“快速、不假思索地完成写作”（非正式用法）。
英文解释：Write something quickly or without much thought.
例句：
She wrote off a letter to her mom before leaving for work.（她上班前快速给妈妈写了一封信。）
He can write off an essay in an hour—he’s a fast writer.（他能在一小时内写完一篇文章——他写作很快。）
1、 宾语位置：
接名词时，可放在短语后（write off the debt）或中间（write the debt off）；
接代词（it/them等）时，必须放在短语中间（write it off，不能说write off it）。
例：The damage was too bad—we had to write it off.（损坏太严重，我们不得不注销它。）
2、 被动语态：
常见于“报废、注销”的场景（sth be written off）：
The old laptop was written off because it couldn’t be fixed.（旧笔记本电脑因为无法修复被报废了。）
| 语境 | 搭配示例 | 中文含义 |
|---|---|---|
| 财务 | write off bad debts | 注销坏账 |
| 财务 | write off expenses | 扣除费用 |
| 评价 | write off sb as a loser | 认为某人是失败者 |
| 损坏 | write off a car | 使汽车报废 |
| 写作 | write off a letter | 快速写一封信 |
通过以上解析，你可以根据语境快速判断“write off”的具体含义，避免混淆。