loss carry-forwards

简明释义

计入后期亏损

英英释义

例句

1.Investors should be aware of the potential benefits of loss carry-forwards 亏损结转 when evaluating a startup's financials.

投资者在评估初创公司的财务状况时，应注意亏损结转的潜在好处。

2.The company reported a net loss this year, but it can utilize its loss carry-forwards 亏损结转 to offset future taxable income.

公司今年报告了净亏损，但可以利用其亏损结转来抵消未来的应税收入。

3.Tax regulations allow businesses to claim loss carry-forwards 亏损结转 for up to 20 years in some jurisdictions.

在某些司法管辖区，税法允许企业在长达20年的时间内申请亏损结转。

4.After a tough quarter, the firm is looking into how best to leverage its loss carry-forwards 亏损结转 for tax advantages.

在经历了一个艰难的季度后，该公司正在研究如何最好地利用其亏损结转以获得税收优势。

5.By applying loss carry-forwards 亏损结转, the corporation was able to significantly reduce its tax liability this fiscal year.

通过应用亏损结转，该公司能够显著减少本财政年度的税负。

作文

In the world of finance and taxation, businesses often face fluctuations in their income due to various factors like market conditions, competition, or operational challenges. One important concept that helps businesses manage these fluctuations is known as loss carry-forwards. This term refers to a tax provision that allows companies to apply a net operating loss from one year to future years' taxable income. Essentially, it enables businesses to offset their profits in subsequent years with losses incurred in previous years, thereby reducing their overall tax liability.Understanding loss carry-forwards is crucial for both business owners and investors. When a company experiences a downturn, it may report a loss in its financial statements. This loss can be carried forward to future tax periods, allowing the company to reduce its taxable income when it becomes profitable again. For example, if a company has a net operating loss of $100,000 in Year 1 and then earns a profit of $150,000 in Year 2, it can use the loss carry-forwards to offset its taxable income, effectively reducing its tax burden.The ability to utilize loss carry-forwards is governed by specific tax laws that vary by country. In the United States, for instance, businesses can carry forward losses for up to 20 years. This provision is particularly beneficial for startups and small businesses that may experience initial losses while establishing their operations. By allowing these businesses to carry forward their losses, tax authorities aim to encourage entrepreneurship and support economic growth.Moreover, loss carry-forwards can have significant implications for investment decisions. Investors often look at a company's financial health, including its ability to manage losses. A company that effectively utilizes loss carry-forwards demonstrates sound financial management and a strategic approach to growth. This can make the company more attractive to potential investors, as it indicates that the business has a plan to recover from losses and generate profits in the future.However, there are limitations and rules associated with loss carry-forwards that businesses must navigate. For instance, changes in ownership or significant business restructuring can affect the ability to utilize these losses. Additionally, tax reforms may alter the rules surrounding loss carry-forwards, impacting how businesses plan their finances. It is essential for companies to stay informed about current tax regulations and consult with tax professionals to maximize their benefits from loss carry-forwards.In conclusion, loss carry-forwards play a vital role in helping businesses manage their tax liabilities during challenging financial periods. By allowing companies to offset future profits with past losses, this tax provision encourages stability and growth in the business landscape. Understanding how to effectively utilize loss carry-forwards can provide businesses with a competitive edge and foster a healthier economy overall. As businesses continue to navigate the complexities of financial management, the strategic use of loss carry-forwards will remain an essential component of their success.

在金融和税务的世界中，企业常常面临由于市场条件、竞争或运营挑战等各种因素导致的收入波动。一个帮助企业管理这些波动的重要概念被称为亏损结转。这个术语指的是一种税收条款，允许公司将某一年度的净经营亏损应用于未来年度的应税收入。实质上，它使企业能够用前几年的亏损抵消未来几年的利润，从而减少其整体税负。理解亏损结转对企业主和投资者至关重要。当一家公司经历低迷时，它可能会在财务报表中报告亏损。这一亏损可以结转到未来的税期，使公司在再次盈利时能够减少应税收入。例如，如果一家公司在第一年有10万美元的净经营亏损，然后在第二年赚取15万美元的利润，它可以利用亏损结转来抵消其应税收入，从而有效降低其税负。利用亏损结转的能力受到具体税法的约束，各国有所不同。在美国，例如，企业可以将亏损结转长达20年。这一条款对初创企业和小型企业尤其有利，因为它们在建立运营时可能会经历初期亏损。通过允许这些企业结转亏损，税务机关旨在鼓励创业并支持经济增长。此外，亏损结转对投资决策也有重要影响。投资者通常关注公司的财务健康，包括其管理亏损的能力。有效利用亏损结转的公司展示了良好的财务管理和战略增长的方法。这可以使该公司对潜在投资者更具吸引力，因为这表明企业有计划从亏损中恢复并在未来产生利润。然而，与亏损结转相关的限制和规则是企业必须应对的。例如，所有权的变化或重大业务重组可能会影响利用这些亏损的能力。此外，税改可能会改变与亏损结转相关的规则，从而影响企业的财务规划。企业必须保持对当前税收法规的了解，并咨询税务专业人士，以最大化其从亏损结转中获得的利益。总之，亏损结转在帮助企业管理在困难财务时期的税负方面发挥着至关重要的作用。通过允许公司用过去的亏损抵消未来的利润，这一税收条款鼓励了商业环境中的稳定与增长。理解如何有效利用亏损结转可以为企业提供竞争优势，并促进整体经济的健康发展。随着企业继续应对财务管理的复杂性，战略性地使用亏损结转将仍然是其成功的关键组成部分。