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charged against [6 entries]
  1. charged against    借方計上する
  2. no receivables were charged against the allowance during 19XX    19XX年に貸し倒れ引当金を取り崩す売掛金はなかった
  3. to be charged against earnings    損益計算に算入する
  4. to be charged against retained profits    留保利益に賦課する
  5. to be charged against retained profits at the beginning of YY    YY年期首の留保利益に賦課する
  6. to be charged against taxable income    課税対象利益から差し引かれる
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