CARRYFORWARD

carryforward: translation

carryforward car‧ry‧for‧ward [ˈkæriˌfɔːwəd ǁ -ˌfɔːrwərd] noun [countable]

ACCOUNTING TAX an amount of money earned or spent in a particular year which is carried forward from one accounting period to a later period, usually in order to reduce the amount of tax you have to pay:

carryforward UK US (also carry-forward, carry forward) /ˌkæriˈfɔːwəd/ noun [U]

► ACCOUNTING, TAX the practice of treating a company's present profit or loss as if it happened in a later period: »

Last year the company's tax rate was less, thanks to its use of a tax loss carry-forward.

► UK TAX a rule that allows an employee to count this year's payments into their pension fund as if they were made in the following tax year

гос. фин., учет перенос [отнесение\] на будущие периоды* (перенос убытков, расходов и т. д. текущего периода на будущие периоды)

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гос. фин., учет = carryforward

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