这个在公司税的 Loss 中讲过,trading loss 如果在公司税中 carry forward,是要节省QCD的。 (这个和个税不同) 网校助教 xjliu05 同学你好,该知识点来自沪江网校《ACCA特许公认会计师【全科签约取证班】》的课程,想要更系统的学习,欢迎进入课程学习。不仅可以和更多的同学一起学习,而且还有老师、助教随时的学习指导...
Verb1.carry forward- transfer from one time period to the next carry over accountancy,accounting- the occupation of maintaining and auditing records and preparing financial reports for a business shift,transfer- move around; "transfer the packet from his trouser pockets to a pocket in his jacket"...
亏损抵后(operating loss carryforward)企业发生的年度亏损只能由以后年度的所得税弥补。如我国税法规定,企业发生的年度亏损只能由以后年度的所得税弥补,弥补期最长不超过五年。美国税法规定亏损抵前不足,尚有亏损可以抵后期,其抵后所产生的所得税影响,即为未来节省的所得税额,这项未来所得税利益是否能实现,取决于...
美 英 un.计入下期亏损 英汉 un. 1. 计入下期亏损
Second adjustment is to be made for brought forward business loss. Third adjustments are to be made for unabsorbed depreciation, unabsorbed capital expenditure on scientific research or on family planning. Carry forward of loss in case of change in the constitution of business Generally, the person...
ax loss carryforward(税损移后扣减或税损结转)：企业本年度的亏损可以由以后几年的收益抵消，从而减少以后几年的应纳税额。与之相对照的是tax loss carryback税损移前扣减，税损退算。指企业本年度的亏损可以由前几年的收益抵消。因而在前几年已纳税的企业发生亏损时，可以得到退税。
Tax Loss Carryforward，即盈亏互补，又称之为弥补亏损，是指准许企业以某一年度的亏损，去抵消以后年度的盈余，以减少以后年度的应付税额，或是去冲抵以前年度的盈余，申请退还以前年已缴纳的税款。其方法一是企业内部弥补，即由本企业以后的应纳税所得额或由本行业或集团内部的盈亏互抵来弥补；二是...
carryforward英英释义 noun carryover carryforward同义词 n. 上期转来;结转 carried forward,carried down carryforward词源英文解释 The first known use of carryforward was in 1898 carryforward 例句 1.In total for that tax year, combined with nearly $9 million in carryforward loss from previous years...
A business can carry a loss forward over 20 years, with a carryover limit of 80% of each subsequent year's net income. How Much Loss Can You Write Off in a Loss Carryforward? A company can write off 80% of each subsequent year's net income in a loss carryforward. In this way, ...
Companies and individuals can have capital loss carryforwards. Capital losses can be used only to offset a corporation's capital gains. The company can carry its capital losses forward and backward and must do so starting with the year three years prior, followed by two years prior, and then...