carry-over of losses 中文意思是什麼
carry-over of losses
解釋
虧損結轉-
Carry - over of losses / shortfalls : a variance account will be kept dealing the expected return vs the actual return in a calendar year
損失/虧損的結轉：將保持一個差異帳戶，用以核算一個日歷年度內的預期收益與實際收益之間的差異。 -
While taxpayers who suffer losses in their businesses may be helped to a certain extent to tide over difficult times by loss carry - back arrangements, this would place enormous pressure on tax revenue during periods of economic downturn
至於本年虧損轉回的寬免，雖然在某程度上可幫助業務有虧損的納稅人度過經營困難的時期，但在經濟陷入低潮時，會對稅收造成沉重壓力。
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