Definition

1. Verb:
   • To balance, to offset: To make two or more things equal in weight, value, or effect so that they create a state of equilibrium. Often used in financial, mathematical, or abstract contexts where advantages and disadvantages counteract each other.
   • To compensate for each other, to complement mutually: For different elements to make up for each other's shortcomings, resulting in a satisfactory whole.

Usage Examples

• Verb:
  • Các khoản thừa thiếu bù trừ cho nhau vừa đủ. (The surpluses and shortages balance one another perfectly.)
  • Tính nết của họ bù trừ cho nhau. (Their personalities compensate for each other.)
  • Ưu điểm và khuyết điểm bù trừ cho nhau. (The strengths and weaknesses offset one another.)

Advanced Usage

• Accounting/Finance: In bookkeeping, "bù trừ" specifically refers to the act of balancing debits and credits or settling mutual debts.
  • Hai công ty đã thỏa thuận bù trừ các khoản nợ. (The two companies agreed to offset their debts.)

Variants and Related Words

• Sự bù trừ (n): Compensation, offset, the act or result of balancing.
  • Sự bù trừ này tạo ra trạng thái cân bằng. (This compensation creates a state of balance.)
• Cân bù trừ (n): A balancing item, an offsetting entry (in accounting).

Synonyms

• To offset: To counterbalance or compensate for.
• To balance: To bring into or keep in equilibrium.
• To compensate (for): To make up for a deficiency.
• To counterbalance: To have an equal and opposite effect to.

Related Idioms

• Bù trừ hao hụt: To compensate for losses or wastage.
  • Chúng tôi cần một kế hoạch để bù trừ hao hụt. (We need a plan to compensate for the losses.)

verb

1. To balance, to complement mutually
   • các khoản thừa thiếu bù trừ cho nhau vừa đủ
     the debits and the credits balance one another