carryback

carryback — 名詞

1. An amount representing a financial loss, deduction, or tax credit from the curre

1.名詞C1
釋義

追溯扣抵

將當期損失或扣抵回推至前期減稅

An amount representing a financial loss, deduction, or tax credit from the current tax year, which a business or individual may subtract from the taxable income reported in a previous year, thereby lowering the tax owed for that earlier period.

例句

Gabriel's construction firm used a carryback to reduce its taxes from last year.

Gabriel 的營建公司利用追溯扣抵，減少了去年已繳的稅款。

used a carryback to reduce taxes from [prior year]

The accountant said a carryback of research credits would lower Nadia's prior-year tax bill.

會計師說，將研發抵稅額申請為追溯扣抵，可降低 Nadia 前一年度的稅單金額。

carryback of [credit type] lowers prior-year tax

同義詞
  • loss carryback

    more specific — names the kind of item being carried back (a net operating loss)

  • tax loss carryback

    synonymous; emphasises that the item reduces taxable income

  • retroactive deduction

    broader; can describe any deduction applied to an earlier period, not only tax-specific

反義詞
  • carryover

    applies a loss or credit to future tax years rather than previous ones

  • carryforward

    synonym of carryover; moves the benefit ahead in time

文法句型

carryback + noun (provision / claim / period)

apply / use something as a carryback

用法筆記

Contrast with carryover, which shifts a loss or credit forward to future tax years instead of backward. The noun carryback itself is also used before another noun (carryback provision, carryback claim). In informal business speech, the word may be shortened to 'CB' in internal documents.

常見錯誤

❌We can carryback this loss to last year.
✅We can apply this loss as a carryback to last year.
💡'carryback' is a noun in tax usage, not a phrasal verb.