offset　

offset　抵销，弥补，冲销　

1.accounting：To cancel an accounting entry with an equal but opposite entry.2.banking：Bank’s or other lender’s right（called right to offset）to seize a delinquent debtor’s（and/or the guarantor’s）any account balance in any other bank on obtaining a garnishee order from a court.See also setoff.3.futures and options trading：to liquidate a position by entering an equivalent but opposite transaction in the same delivery month.