| 释义 |
carryover
car·ry·o·ver C0129800 (kăr′ē-ō′vər)n.1. Something transferred or extended from an earlier time or another place: a showing of new fashions as well as carryovers from last spring; a carryover of good will from the previous meeting.2. Accounting A sum transferred to a new column, page, or book relating to the same account.car•ry•o•ver (ˈkær iˌoʊ vər)
n. something carried over or postponed to a later time. [1735–45] Translationscarryover
carryovern. in taxation accounting, using a tax year's deductions, business losses or credits to apply to the following year's tax return to reduce the tax liability. (See: carryback) carryover
CarryoverFunds unused during a financial year which are transferred to the budget for the following year.CarrybackIn accounting, a way for a company to reduce its tax liability by applying a net operating loss to previous years in which it made a profit. If a company deducts more than its net income in a given tax year, it may take the difference between the deduction and the net income (a negative number) and apply it as a deduction on taxable income for the previous five years. For example, if a company makes $1,000,000 in one year, and loses $500,000 the following year, it may only be liable for a $500,000 profit on the year it makes a profit. That is, it may receive a tax refund on part of what it paid for the profitable year. See also: Future Income Tax.carryover See carryback, carryforward.AcronymsSeeC/O |