「“carryback”」的含义 (noun)
词类(英语单词分类):名词
(您
也
可以
自带
)
;
(
手提包
)
[
C
]
会计
用于表示[从较晚的数字串或较晚的会计期间复制到较早的会计期间的金额]。
参考:「carryback」示例短语列表
“carryback”的同义词列表。 让我们按顺序来记住吧!。
通过记住反义词和反义词列表来掌握“carryback”这个词!。
carryback是一个英语单词,有几个不同的含义。 让我们用例句来解释每个的含义和用法!
During the
carryback
period, this represents the amount of gains used by other losses.
代表
结转
期间用于抵消其他损失的利润金额。
In a period with a loss, this is the amount of loss actually carried back. It is the lesser of the amount of the loss and the maximum
carryback
.
损失发生期间实际转回的金额。该金额将小于损失金额和
结转
限额。
Claim for Refund by
Carryback
of Net Loss
(通过
结转
净损失要求退款)
Documents for Receiving Credit for Foreign Tax Through Carryover or
Carryback
(因结转或
结转
而获得外国税收抵免的文件)
Tax refund associated with a loss carryforward or
carryback
. This account is automatically calculated if you chose Calculate Tax Effects Automatically in the Tax Effect of Losses dialog box. In the historical periods, the input for Additional Tax Refund (v1635) is used in this account. In the forecast periods, this account is calculated as
与损失结转或损失
结转
相关的退税。如果您在“税收损失影响”对话框中选择“自动计算税收影响”,则会自动计算此科目。在历史期间,此帐户使用额外退税 (v1635) 条目。在预测期内,该账户计算如下:
NOL
Carryback
and Carryforward
NOL
结转
和结转
If you carry back all the possible NOLs and still have not used up the current year NOL (or if the
carryback
period is 0), carries forward the NOLs to the extent of the carryforward period. defaults the carryforward period to 20 years, which reflecting current U.S. tax law. You can change the length if for your model.
如果您结转所有可结转的NOL,但仍未用完当年的NOL(或
结转
期间为0),则NOL将结转至结转期间。默认设置为 20 年的结转期,反映了现行美国税法。您可以根据自己的模型更改此长度。
Article 123 (1) In the case of falling under any of the following items, when a resident wishes to seek the application of the provisions of Article 70, paragraph (1) or paragraph (2) (Carryover of Net Loss) or Article 71, paragraph (1) (Carryover of Casualty Loss), or receive a refund pursuant to the provisions of Article 142, paragraph (2) (Refund by
Carryback
of Net Loss), in or after the year following the relevant year, he/she may file a return form stating the matters listed in the items of the following paragraph with the district director of the tax office
第一百二十三条 居民有下列情形之一的,应申请适用第七十条第一项或第二项(净亏损结转扣除)或适用第十一条第一项(结转杂项扣除)规定时或依第一百四十二条第二项(净
亏损
退还)规定申请退还者,于第三期间内,得向局长呈报载有下项各款事项之纳税申报表税务局的。
NOL
Carryback
and Carryforward
NOL
结转
和结转
defaults the
carryback
period to 2 years, which reflects current U.S. tax law. You can change the length for your analysis. applies NOLs first to the earliest year in the
carryback
period.
默认设置为两年
回转
期,以反映美国税法。您还可以更改分析的年数。 ,NOL 适用于
回转
期的第一年。
If Calculate Tax Effects Automatically is selected in Tax Effect of Losses, Strategic Finance automatically carries forward or carries back Net Operating Losses (NOLs). Years of Loss Carryforward (v3.00.220) defaults to a carryforward period of 15 years. Years of Loss
Carryback
(v3.00.240) defaults to a
carryback
period of 3 years. Both time periods can be adjusted.
如果选择了损失的税收影响中的自动计算税收影响,Strategy Finance 会自动结转或结转净营业损失 (NOL)。结转亏损的默认年限 (v3.00.220) 为 15 年。损失
结转
年度 (v3.00.240) 的默认
结转
期为 3 年。两个周期都可以调整。
A refund pursuant to the provisions of Article 80 (Refund by
Carryback
of Loss) or Article 81-31 (Refund by
Carryback
of Consolidated Loss)
依第八十条(
亏损退还
)或第八十一条之三十一条(
合并
亏损退还)规定退还
The Taxestab of the Tax and Valuation Options dialog box enables calculating tax effects and setting the number of years for Net Operating Loss (NOL)
carryback
and carry forward.
税收和估价选项对话框的税收选项卡允许您设置计算税收影响以及
结转
和结转净营业损失 (
NOL
) 的年数。
If the current year NOL is larger than taxable income in the earliest year, Strategic Finance applies the NOL to the second earliest year, and so on. You may have income and associated taxes in the year before you start your analysis. Strategic Finance enables you to enter a limit for the amount of income and the amount of taxes paid for a
carryback
to reach.
如果当年的NOL大于最早一年的应税收入,Strategy Finance会在第二年应用NOL,如果该年也大于应税收入,则在下一年应用NOL,依此类推。收入和相关税款可能是在您开始分析的年份之前发生的。在战略财务中,您可以输入可结转的最高
收入
金额和最高已缴税额。
Article 80, paragraph (1) (Refund by
Carryback
of Loss)
第八十条第一项(
亏损
退还
)
Offsetting the current yearfs net operating loss against future yearsf net incomes of for tax purpose, assuming that a Loss
Carryback
is not possible in whole or in part.
假设无法全部或部分转回亏损,则出于税收目的用未来净收入
抵消
当年亏损的行为。
Offsetting the current yearfs net loss against net income of the previous years for tax purpose. For financial reporting purposes, the tax effects of a loss
Carryback
should be allocated to the loss period.
出于税收目的,用以前年度的净利润抵消当年的净亏损。出于财务报告的目的,损失
结转
的税收影响应分配到损失期间。
assumes the income and taxes occurred in the year before the first historical year. Losses during the
carryback
period could generate refunds of taxes paid before the analysis starts if the
carryback
period goes back that far.
假设收入和税收是在第一个历史年度之前累积的。对于
回转
期内的损失,如果回转期早于分析,您可以为分析开始之前支付的税款创建退款。
However, in order to enjoy the tax benefit in the future, banks must earn enough taxable income within the
carryback
period stipulated in the tax law.
但要真正获得与
递延所得税资产
相称的减税效果,必须在未来产生足够的应纳税所得额。
At the beginning of a period, the largest loss that could be sustained in the current period and still be fully carried back, determined by adding the tax gains pool for each year during the
carryback
period and subtracting such gains previously used.
能够留存并结转当期的期初损失的最大金额。它是通过添加
结转
期间每年的应税利润池金额并减去任何以前使用的利润来计算的。
听“ carryback ”的陆声(发音)!
读法是【ˈkæriˌbæk】。 听下面的视频并大声发音【ˈkæriˌbæk】。

