carryforward

carryforward — 名詞

1. In tax and accounting, a figure such as a loss, credit, or deduction that is rec

1.名詞C1
釋義

結轉；扣抵

將金額或權益轉至下一期

In tax and accounting, a figure such as a loss, credit, or deduction that is recorded in one year and officially moved to a later year for use.

例句

The company's tax loss carryforward of $50,000 from last year reduced this year's taxable income.

該公司去年五萬美元的稅務虧損扣抵，減少了今年的應稅收入。

compound noun: tax loss carryforward

Andrei claimed the capital loss carryforward from his stock trades on his latest tax return.

Andrei 在最近的報稅表上申報了其股票交易產生的資本損失結轉。

同義詞
  • carryover

    identical meaning, slightly less technical register

  • rollover

    similar concept, most common for retirement accounts and investments

  • deferral

    broader meaning; refers to any postponement, not specifically between tax years

文法句型

[noun] + carryforward

carryforward + of + [noun phrase]

用法筆記

Frequently appears in compound nouns where a type of loss, credit, or deduction precedes the word (e.g., net operating loss carryforward, capital loss carryforward). Mostly used in formal accounting and tax contexts.

常見錯誤

❌I have a carryforward from my shopping trip.
✅The company reported a net operating loss carryforward from the previous fiscal year.
💡Carryforward is a formal accounting term, not used for everyday purchases or general life situations.