carryover; carryforward

简明释义

移后扣减

英英释义

例句

1.You can carry forward 结转 any losses to offset future gains.

您可以将任何损失结转以抵消未来的收益。

2.The unused vacation days will be a carryover 结转 to next year.

未使用的假期将作为结转到明年。

3.The carryover 结转 of inventory helped us meet this quarter's demand.

库存的结转帮助我们满足了本季度的需求。

4.We have a carryover 结转 of funds from last year's project.

我们有去年的项目资金结转。

5.Any remaining budget can be carried forward 结转 to the next fiscal period.

任何剩余预算可以在下一个财政期间结转。

作文

In the realm of finance and accounting, terms like carryover (结转) and carryforward (递延) play a crucial role in how businesses manage their resources and plan for the future. Understanding these concepts is essential for both professionals in the field and individuals who wish to gain insight into effective financial management. This essay will explore the definitions, applications, and implications of carryover and carryforward, illustrating their significance in financial planning and decision-making.To begin with, the term carryover refers to the process of transferring an unutilized amount from one accounting period to the next. For instance, if a company has a budget for marketing expenses and does not fully spend it within the designated fiscal year, the remaining funds can be carried over to the next year’s budget. This mechanism allows organizations to maintain flexibility in their financial planning, ensuring that surplus funds are not lost but rather utilized in the subsequent period. The concept of carryover is particularly important in project management, where timelines may shift, and resources need to be allocated effectively across different phases of a project.On the other hand, carryforward is often used in the context of tax regulations. It refers to the ability to apply unused tax credits or deductions to future tax years. For example, if an individual incurs a loss in one financial year, they may be allowed to carry forward that loss to offset taxable income in subsequent years. This provision can significantly benefit taxpayers by reducing their tax liabilities in the future. Additionally, carryforward provisions encourage investment and risk-taking, as individuals and businesses know they can utilize losses to their advantage later on.Both carryover and carryforward serve as tools for better financial management. They provide businesses and individuals with the opportunity to optimize their financial strategies over time. By understanding how to effectively use these mechanisms, organizations can enhance their budgeting processes, improve cash flow management, and ultimately achieve their financial goals. Moreover, knowledge of carryover and carryforward can aid in decision-making, allowing stakeholders to make informed choices about resource allocation and investment opportunities.Furthermore, the implications of these concepts extend beyond mere financial mechanics. They reflect a broader philosophy of sustainability and strategic planning. In an era where businesses face increasing uncertainty and volatility, the ability to carry over resources or carry forward losses can serve as a buffer against economic fluctuations. Companies that adeptly manage these elements are better positioned to navigate challenges and capitalize on opportunities as they arise.In conclusion, the terms carryover and carryforward encapsulate essential principles of financial management that are applicable across various contexts. By enabling the transfer of resources and tax benefits across periods, these concepts empower individuals and organizations to make strategic decisions that enhance their financial stability and growth potential. A thorough understanding of carryover and carryforward not only enriches one’s financial literacy but also fosters a proactive approach to managing finances in an ever-changing economic landscape.

在金融和会计领域，像carryover（结转）和carryforward（递延）这样的术语在企业资源管理和未来规划中扮演着至关重要的角色。理解这些概念对金融领域的专业人士以及希望深入了解有效财务管理的个人来说都是必不可少的。本文将探讨carryover和carryforward的定义、应用及其影响，阐明它们在财务规划和决策中的重要性。首先，carryover指的是将未利用的金额从一个会计期间转移到下一个期间的过程。例如，如果一家公司有一个营销费用预算，但在指定的财政年度内没有完全支出，那么剩余的资金可以被carry over到下一年的预算中。这种机制使组织能够在财务规划中保持灵活性，确保盈余资金不会丢失，而是能在随后的期间内得到利用。carryover的概念在项目管理中尤为重要，因为时间表可能会变化，资源需要在项目的不同阶段有效分配。另一方面，carryforward通常用于税务法规的上下文中。它指的是将未使用的税收抵免或扣除额应用于未来税年的能力。例如，如果个人在一个财政年度内产生了损失，他们可能被允许将该损失carry forward以抵消未来几年的应纳税收入。这一条款可以显著惠及纳税人，通过减少他们未来的税负。此外，carryforward条款鼓励投资和冒险，因为个人和企业知道他们可以在以后利用损失。carryover和carryforward这两个概念都是更好地进行财务管理的工具。它们为企业和个人提供了优化财务战略的机会。通过了解如何有效利用这些机制，组织可以改善预算流程，提高现金流管理，并最终实现财务目标。此外，了解carryover和carryforward可以帮助决策，使利益相关者能够做出关于资源分配和投资机会的明智选择。此外，这些概念的影响超出了单纯的财务机制。它们反映了一种更广泛的可持续性和战略规划理念。在一个企业面临日益不确定性和波动性的时代，能够carry over资源或carry forward损失可以作为对抗经济波动的缓冲。能够灵活管理这些元素的公司更有可能在面对挑战时找到出路，并抓住出现的机会。总之，carryover和carryforward这两个术语概括了适用于各种背景的财务管理基本原则。通过使资源和税收利益跨期转移，这些概念赋予个人和组织制定增强财务稳定性和增长潜力的战略决策的能力。全面理解carryover和carryforward不仅丰富了个人的财务素养，而且促进了在不断变化的经济环境中积极管理财务的理念。