carry-over of losses

简明释义

亏损结转

英英释义

例句

1.She was relieved to learn that the carry-over of losses could help reduce her taxable income.

她松了一口气，得知亏损结转可以帮助减少她的应纳税收入。

2.Due to the carry-over of losses, the startup was unable to secure additional funding.

由于亏损结转，这家初创公司无法获得额外融资。

3.Investors were concerned about the carry-over of losses affecting future profitability.

投资者对亏损结转会影响未来盈利能力感到担忧。

4.The company reported a significant carry-over of losses from last year, which will impact their tax filings this season.

该公司报告了去年显著的亏损结转，这将影响他们本季的税务申报。

5.The accountant explained how the carry-over of losses can be used to offset gains in the next fiscal year.

会计解释了如何利用亏损结转来抵消下一财年的收益。

作文

In the world of finance and accounting, businesses often face challenges related to profitability and taxation. One important concept that helps companies manage their financial health is the carry-over of losses. This term refers to the ability of a business to apply its financial losses from one year to future tax years, which can significantly impact its overall tax liability. Understanding the carry-over of losses is crucial for both small and large enterprises, as it provides a strategic advantage in managing cash flow and ensuring long-term sustainability.When a business incurs a loss in a given fiscal year, it can be disheartening. However, the carry-over of losses allows companies to offset future profits with these losses, thereby reducing taxable income in subsequent years. For example, if a company experiences a loss of $100,000 in Year 1 but earns a profit of $150,000 in Year 2, it can use the previous year's loss to lower its taxable income. Instead of paying taxes on the full $150,000 profit, the company only pays taxes on $50,000. This mechanism not only alleviates the immediate financial burden but also encourages businesses to take risks and invest in growth, knowing that losses can be mitigated in the future.The rules governing the carry-over of losses vary by jurisdiction, and it's essential for businesses to understand how these regulations affect their financial strategies. In many countries, there are specific limits on how long losses can be carried over. For instance, some jurisdictions allow losses to be carried forward for an indefinite period, while others impose a time limit of several years. Additionally, there may be restrictions on the amount of loss that can be utilized in any given year. Companies must stay informed about these regulations to maximize their tax benefits and ensure compliance.Furthermore, the carry-over of losses can influence investment decisions. Investors often evaluate a company's past performance and potential for future growth. A company with a history of losses that can be carried over may appear less attractive to investors. However, if the business has a solid plan for recovery and can demonstrate how it will leverage these losses to improve profitability, it may still attract funding. Thus, effective communication about the carry-over of losses strategy can enhance investor confidence and support capital raising efforts.Another aspect to consider is the psychological impact of losses on business owners and stakeholders. The ability to carry over losses can provide a sense of relief and a more optimistic outlook for the future. It allows entrepreneurs to focus on rebuilding and strategizing for growth rather than being weighed down by past failures. This forward-thinking approach is vital for innovation and resilience in a competitive marketplace.In conclusion, the carry-over of losses is a powerful tool in financial management that can help businesses navigate the complexities of profitability and taxation. By allowing companies to offset future profits with prior losses, it encourages risk-taking and investment while providing much-needed relief during challenging times. Understanding the intricacies of this concept is essential for business owners, investors, and financial professionals alike. As the business landscape continues to evolve, the strategic use of the carry-over of losses will remain an important consideration for sustainable growth and success.

在金融和会计的世界中，企业常常面临与盈利能力和税收相关的挑战。一个帮助公司管理财务健康的重要概念是损失的结转。这个术语指的是企业能够将某一年度的财务损失应用于未来的纳税年度，这可以显著影响其整体税负。理解损失的结转对小型和大型企业来说都至关重要，因为它为管理现金流和确保长期可持续性提供了战略优势。当企业在某个财政年度遭受损失时，这可能会令人沮丧。然而，损失的结转允许公司用这些损失抵消未来的利润，从而减少后续年份的应税收入。例如，如果一家企业在第一年遭受了10万美元的损失，但在第二年赚取了15万美元的利润，它可以利用前一年的损失来降低应税收入。企业不必对全额15万美元的利润缴税，而只需对5万美元缴税。这一机制不仅减轻了即时的财务负担，还鼓励企业冒险并投资于增长，因为它们知道损失可以在未来得到缓解。关于损失的结转的规则因管辖区而异，企业必须了解这些规定如何影响其财务战略。在许多国家，关于损失可以结转多长时间的具体限制。例如，一些管辖区允许损失无限期结转，而其他地方则对结转年限设定了几年的时间限制。此外，可能还会对每年可以利用的损失金额施加限制。公司必须保持对这些规定的了解，以最大化税收利益并确保合规。此外，损失的结转还会影响投资决策。投资者通常会评估公司的过去表现和未来增长潜力。历史上有损失且可以结转的公司可能在投资者眼中显得不那么有吸引力。然而，如果该企业有一个可靠的复苏计划，并能展示如何利用这些损失来改善盈利能力，它仍然可能吸引资金。因此，有效地沟通损失的结转策略可以增强投资者的信心，并支持资本募集工作。另一个需要考虑的方面是损失对企业主和利益相关者的心理影响。能够结转损失可以带来一种解脱感和更乐观的未来展望。它使企业家能够专注于重建和制定增长战略，而不是被过去的失败所压垮。这种前瞻性的思维方式对于在竞争激烈的市场中实现创新和韧性至关重要。总之，损失的结转是财务管理中的一项强大工具，可以帮助企业应对盈利能力和税收的复杂性。通过允许公司用先前的损失抵消未来的利润，它鼓励冒险和投资，同时在困难时期提供急需的缓解。理解这一概念的复杂性对于企业主、投资者和财务专业人士来说都是至关重要的。随着商业环境的不断发展，战略性地利用损失的结转将继续成为可持续增长和成功的重要考量。