Write off 作动词指的是“勾销债款”,如write off a debt; write off 还可表示“取消”,例如:We'll just have to write off the plan if we can't find the money for it.(这项计划如果筹不到款就得取消.) 名词write-off可用来指“报废物”、会计上的“注销款项”等.如:The car was a write-off after the accident.(车祸之后,车子就报废了.) established 在这里是“已经认定、承认”的意思 因此,Write Off's established 的意思是: 款项注销已认可