English: write back
Welsh: adfer
Subject: Cyllid ac ystadegau
Welsh definition: The process of restoring to profit a provision for bad or doubtful debts previously made against profits and no longer required
Welsh context: Y broses o gael gwared ar ddarpariaeth mewn cyfrifon am ddyledion drwg neu amheus nad oes angen eu cofnodi bellach, a chofnodi elw ar gyfer y symiau hynny.
Notes: Term o faes cyfrifyddu.