net operating loss

简明释义

经营纯损额

英英释义

例句

1.Investors are concerned about the net operating loss 净经营损失 as it may affect future funding.

投资者对净经营损失 net operating loss 感到担忧，因为这可能影响未来的融资。

2.To offset their net operating loss 净经营损失, the business plans to cut costs significantly.

为了抵消他们的净经营损失 net operating loss，该企业计划大幅削减成本。

3.A net operating loss 净经营损失 can be carried forward to future tax years to reduce taxable income.

一个净经营损失 net operating loss 可以结转到未来的税务年度，以减少应税收入。

4.The startup faced a net operating loss 净经营损失 during its first two years of operation.

该初创公司在运营的头两年遭遇了净经营损失 net operating loss。

5.The company reported a net operating loss 净经营损失 for the fiscal year due to declining sales.

由于销售下降，该公司报告了一个净经营损失 net operating loss。

作文

In the world of finance and accounting, businesses often face various challenges that can affect their profitability. One significant concept that arises in this context is the term net operating loss. A net operating loss occurs when a company's allowable tax deductions exceed its taxable income within a given period, typically a fiscal year. This situation can arise from various factors, including declining sales, increased expenses, or unexpected events that impact revenue generation. Understanding net operating loss is crucial for both business owners and investors as it has implications for tax liabilities and future financial planning.When a company experiences a net operating loss, it can carry this loss forward to offset future taxable income. This means that if the company generates a profit in subsequent years, it can use the previous losses to reduce its tax burden. For example, if a company had a net operating loss of $100,000 in one year and then made a profit of $150,000 the following year, it could apply the loss to only pay taxes on $50,000 of income. This provision is particularly beneficial for startups and businesses in volatile industries, where fluctuations in income are common.Additionally, some jurisdictions allow companies to carry back net operating losses to previous tax years, which can result in immediate tax refunds. This feature can provide much-needed liquidity to struggling businesses, allowing them to reinvest in operations or pay down debts. However, the rules surrounding the carryback and carryforward of net operating losses can vary significantly between countries, making it essential for companies to be aware of local regulations.Moreover, the recognition of a net operating loss can also impact the valuation of a company. Investors often look at a company's earnings before interest and taxes (EBIT) to assess its profitability. A consistent pattern of net operating losses may raise red flags for potential investors, indicating underlying issues with the business model or market conditions. Conversely, if a company is effectively managing its net operating losses and demonstrating a clear path to profitability, it can enhance investor confidence and attract capital.In conclusion, the concept of net operating loss plays a vital role in the financial landscape of businesses. It allows companies to manage their tax liabilities more effectively and can provide critical support during challenging economic times. By understanding how to leverage net operating losses, business owners can make informed decisions that promote long-term sustainability and growth. As such, it is essential for anyone involved in business finance to grasp the nuances of net operating loss and its implications for financial health and strategy.

在金融和会计的世界中，企业经常面临各种挑战，这些挑战可能会影响其盈利能力。在这种情况下，一个重要的概念就是术语净经营亏损。净经营亏损发生在公司允许的税收扣除额超过其应税收入的情况下，通常是在一个财年内。这种情况可能由于多种因素引起，包括销售下降、费用增加或影响收入生成的意外事件。理解净经营亏损对企业主和投资者至关重要，因为它对税收负担和未来的财务规划有着重要影响。当一家公司经历净经营亏损时，它可以将这些亏损向前结转，以抵消未来的应税收入。这意味着如果公司在随后的年份中产生利润，它可以利用之前的亏损来减少税负。例如，如果一家公司在某一年有净经营亏损为$100,000，而在下一年赚取了$150,000的利润，则它可以申请亏损，只需对$50,000的收入缴税。这项规定对初创企业和波动性行业中的企业尤其有利，因为收入波动是很常见的。此外，一些司法管辖区允许公司将净经营亏损向回结转到之前的纳税年度，这可能导致立即的税款退款。这一特性可以为陷入困境的企业提供急需的流动资金，使其能够重新投资于运营或偿还债务。然而，关于净经营亏损的结转和结转的规则在各国之间可能存在显著差异，因此公司必须了解当地法规。此外，净经营亏损的确认也可能影响公司的估值。投资者通常会关注公司的息税前利润（EBIT）以评估其盈利能力。持续的净经营亏损模式可能会引起潜在投资者的警觉，表明商业模式或市场条件存在潜在问题。相反，如果一家公司有效地管理其净经营亏损并展示出明确的盈利路径，它可以增强投资者信心并吸引资本。总之，净经营亏损的概念在企业的财务格局中发挥着至关重要的作用。它允许公司更有效地管理其税收负担，并可以在经济困难时期提供关键支持。通过理解如何利用净经营亏损，企业主可以做出促进长期可持续性和增长的明智决策。因此，参与商业金融的任何人都必须掌握净经营亏损的细微差别及其对财务健康和战略的影响。