losses and gains brought forward

简明释义

前期滚存损益

英英释义

例句

1.In the annual report, the company detailed the losses and gains brought forward to provide clarity on its financial health.

在年度报告中，公司详细说明了带入的损失和收益以提供其财务状况的清晰度。

2.The tax consultant advised the client to consider the losses and gains brought forward when filing their returns.

税务顾问建议客户在提交报税时考虑带入的损失和收益。

3.Investors should pay attention to the losses and gains brought forward as they can significantly impact future earnings.

投资者应关注带入的损失和收益，因为它们可能会对未来的收益产生重大影响。

4.The accountant reported the losses and gains brought forward from last year to adjust the current financial statements.

会计师报告了去年带入的损失和收益以调整当前的财务报表。

5.During the audit, the firm examined the losses and gains brought forward to ensure accurate reporting.

在审计过程中，公司检查了带入的损失和收益以确保报告的准确性。

作文

In the world of finance and accounting, understanding the concept of losses and gains brought forward is crucial for both individuals and businesses. This term refers to the net losses or gains from previous accounting periods that are carried over into the current financial period. By recognizing these figures, one can gain a clearer picture of their overall financial health and make more informed decisions moving forward.When a company experiences a loss in one year, it does not simply end there. The losses and gains brought forward allow the company to offset future profits with those losses, thus reducing the taxable income for the subsequent years. This is particularly important as it helps businesses manage their tax liabilities more effectively. For instance, if a company made a profit of $100,000 in the current year but had a loss of $30,000 in the previous year, they can carry that loss forward, resulting in a taxable income of $70,000 instead of $100,000.On the other hand, gains from previous periods can also be carried forward. If a business has accumulated gains in earlier years, these can be used to bolster the current year's profits. However, it is essential to track these figures accurately to ensure compliance with tax regulations. The management of losses and gains brought forward requires meticulous record-keeping and an understanding of the applicable laws governing such practices.For individuals, the concept of losses and gains brought forward can also apply when filing personal taxes. For example, if someone sold an investment at a loss in one year, they could use that loss to offset any capital gains they might have in the following year. This can significantly reduce their tax burden, making it a valuable strategy for managing personal finances.Moreover, understanding losses and gains brought forward is not just about financial benefits; it also provides insights into the performance and sustainability of a business. Investors often look at these figures to assess how well a company is managing its resources and whether it is likely to become profitable in the future. A company that consistently carries forward losses may raise red flags for potential investors, indicating that it may be struggling to maintain profitability.In conclusion, the concept of losses and gains brought forward plays a vital role in the financial landscape. It allows for better tax management, provides insight into financial health, and aids in decision-making processes for both individuals and companies. By understanding this concept, one can navigate the complexities of finance more effectively, ensuring a more stable and prosperous financial future. Keeping track of these figures is not merely a matter of compliance; it is a strategic approach to achieving long-term success in the ever-evolving world of finance.

在金融和会计的世界中，理解“损失和收益结转”这一概念对个人和企业来说至关重要。这个术语指的是从之前会计期间结转到当前财务期间的净损失或收益。通过认识这些数字，个人和企业能够更清晰地了解自身的整体财务状况，并在未来做出更明智的决策。当一家公司在某一年遭遇损失时，这并不是事情的结束。“损失和收益结转”使公司能够用未来的利润来抵消这些损失，从而减少后续几年的应纳税收入。这一点尤其重要，因为它帮助企业更有效地管理其税务责任。例如，如果一家公司在当前年度获得了100,000美元的利润，但在前一年遭受了30,000美元的损失，他们可以将该损失结转，从而使应纳税收入降至70,000美元，而不是100,000美元。另一方面，之前期间的收益也可以结转。如果一家企业在早期积累了收益，这些收益可以用来增强当前年度的利润。然而，准确跟踪这些数字对于确保遵守税务法规至关重要。“损失和收益结转”的管理需要细致的记录和对适用法律的理解。对于个人来说，“损失和收益结转”的概念在报税时也适用。例如，如果某人在某一年以亏损出售了一项投资，他们可以利用该损失来抵消下一年可能获得的资本收益。这可以显著减少他们的税负，使其成为管理个人财务的有价值策略。此外，理解“损失和收益结转”不仅仅是为了财务利益；它还提供了对企业绩效和可持续性的洞察。投资者通常会关注这些数字，以评估一家公司如何管理其资源，以及它在未来是否可能盈利。一个持续结转损失的公司可能会引发潜在投资者的警惕，表明它可能在维持盈利能力方面存在困难。总之，“损失和收益结转”的概念在金融领域中发挥着重要作用。它允许更好的税务管理，提供财务健康的洞察，并帮助个人和公司进行决策。通过理解这一概念，人们可以更有效地驾驭金融的复杂性，从而确保更稳定和繁荣的财务未来。准确跟踪这些数字不仅仅是合规的问题；它是实现长期成功的战略方法，尤其是在不断变化的金融世界中。