net operating loss

简明释义

营业净损失

英英释义

例句

1.A net operating loss 净营业亏损 can be carried forward to future tax years to reduce taxable income.

可以将净营业亏损结转到未来的纳税年度，以减少应纳税所得额。

2.To offset the net operating loss 净营业亏损, the firm planned to cut costs and streamline operations.

为了抵消净营业亏损，公司计划削减成本并精简运营。

3.Investors were concerned about the net operating loss 净营业亏损 as it indicated ongoing financial struggles.

投资者对净营业亏损表示担忧，因为这表明公司面临持续的财务困境。

4.The restaurant experienced a net operating loss 净营业亏损 during the pandemic, prompting a reevaluation of its business model.

在疫情期间，这家餐厅经历了净营业亏损，促使其重新评估商业模式。

5.The company reported a net operating loss 净营业亏损 for the fiscal year due to decreased sales.

由于销售下降，公司报告了本财年的净营业亏损。

作文

In the world of finance and accounting, understanding various terms is crucial for making informed decisions. One such term that often arises in discussions about business performance is net operating loss. A net operating loss occurs when a company's allowable tax deductions exceed its taxable income within a specific period, usually a fiscal year. This situation can arise due to various reasons, including poor sales performance, high operating expenses, or significant investments in growth initiatives that do not yield immediate returns. The implications of a net operating loss can be profound for a business. First and foremost, it indicates that the company is not generating enough revenue to cover its costs, which can lead to cash flow problems. If a business consistently reports net operating losses, it may struggle to attract investors or secure financing, as stakeholders often view sustained losses as a sign of financial instability. However, it's important to note that a net operating loss is not always a negative indicator. In some cases, companies intentionally incur losses during their early stages, investing heavily in research and development or marketing to establish a foothold in the market. For example, many tech startups operate at a loss for several years while they scale their operations and build their customer base. From a tax perspective, a net operating loss can provide significant relief for businesses. The Internal Revenue Service (IRS) allows companies to carry forward their net operating losses to future tax years, offsetting taxable income and reducing tax liabilities. This provision can be particularly beneficial for companies that anticipate profitability in the future, as it enables them to recoup some of their past losses. To illustrate, consider a fictional company named Tech Innovations Inc. In its first year of operation, the company invests heavily in product development and marketing, resulting in a total revenue of $200,000 but expenses totaling $300,000. Consequently, Tech Innovations Inc. reports a net operating loss of $100,000. In the following year, the company successfully launches its product, generating $500,000 in revenue while maintaining expenses of $300,000. The previous year's net operating loss can now be applied against this income, potentially reducing the taxable income to $400,000, thus lowering the tax burden significantly. In conclusion, while a net operating loss may initially seem like a red flag for a business, it can also serve as a strategic tool for growth and tax relief. Understanding how to navigate and leverage net operating losses is essential for business owners and financial professionals alike. By recognizing the potential benefits and implications of net operating losses, companies can make more informed decisions that align with their long-term goals. Ultimately, the key lies in balancing short-term losses with a clear vision for sustainable growth and profitability in the future.

在金融和会计的世界中，理解各种术语对于做出明智的决策至关重要。其中一个经常出现在商业表现讨论中的术语是净营业损失。当公司的可扣税支出超过其在特定期间内的应税收入时，就会发生净营业损失，通常是一个财政年度。这种情况可能由于多种原因而发生，包括销售业绩不佳、高运营成本或在不产生即时回报的增长举措上的重大投资。 净营业损失的影响对企业来说可能是深远的。首先，它表明公司没有产生足够的收入来覆盖其成本，这可能导致现金流问题。如果一家公司持续报告净营业损失，它可能会难以吸引投资者或获得融资，因为利益相关者通常将持续亏损视为财务不稳定的迹象。 然而，重要的是要注意，净营业损失并不总是负面指标。在某些情况下，公司故意在早期阶段承担亏损，重金投入研发或营销，以在市场上立足。例如，许多科技初创公司在运营的头几年处于亏损状态，同时扩大其运营规模并建立客户基础。 从税务角度来看，净营业损失可以为企业提供显著的减轻。美国国税局（IRS）允许公司将其净营业损失结转到未来的纳税年度，以抵消应税收入并减少税负。这一条款对于预计未来盈利的公司特别有利，因为它使他们能够收回部分过去的损失。 为了说明这一点，考虑一家名为Tech Innovations Inc.的虚构公司。在运营的第一年，该公司在产品开发和营销上进行了大量投资，导致总收入为200,000美元，而费用总计为300,000美元。因此，Tech Innovations Inc.报告了100,000美元的净营业损失。在随后的年份，该公司成功推出其产品，产生了500,000美元的收入，同时保持300,000美元的费用。前一年的净营业损失现在可以应用于这笔收入，可能将应税收入减少到400,000美元，从而显著降低税负。 总之，虽然净营业损失最初可能看起来是企业的一个红旗，但它也可以作为增长和税收减免的战略工具。了解如何驾驭和利用净营业损失对企业主和财务专业人士来说都是必不可少的。通过认识到净营业损失的潜在好处和影响，公司可以做出更符合其长期目标的明智决策。最终，关键在于平衡短期亏损与对未来可持续增长和盈利能力的清晰愿景。