| 词汇 | set-off-against |
| 释义 | set sth (off) against sthphrasal verb with setverbuk /set/ussetting | set | set ACCOUNTING to use or record one thing, especially the cost of something, in order to reduce or remove the effect of another: Costs of new equipment or machinery, such as a computer, can also be set against tax. The rules do not allow surpluses over book value in other parts of the business to be set off against reductions elsewhere. set sth (off) against sthphrasal verb with setverbuk /set/ussetting | set | set TAX to say that an amount of money should be considered a cost of your business and that therefore you should not pay tax on it: You can set off anything you spend on computer equipment against tax. |
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