单词：reverse an entry
reverse an entry的用法和样例：
例句
- When an account receivable is written ofl as uncollectible, the customer still has an obligation to pay.虽然一笔应收帐款已作为坏帐被冲销，但顾客仍有偿还的义务。
- Depending on the relevant accounting standards, an intangible asset can be written off over time or all at once.根据相关的会计核算标准，无形资产可逐渐冲销或一次性冲销。
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