Значение слова "CARRYBACK" найдено в 7 источниках

CARRYBACK

найдено в "Financial and business terms"

carryback: translation

carryback car‧ry‧back [ˈkæribæk] noun [countable, uncountable]

ACCOUNTING TAX when an amount of money earned or spent in a particular year is included in the accounts for an earlier year:

• A carryback was introduced for BES investors, enabling them to carry back tax relief on £15,000 invested to the previous tax year.

* * *

carryback UK US (also carry-back, carry back) /ˈkæriˌbæk/ noun

► [U] ACCOUNTING, TAX the practice of treating a company's present profit or loss as if it happened in an earlier period: »These charges can be deducted as if they were trading losses for the purpose of carry-back of losses.

► [C] ACCOUNTING an amount that is copied from a later column of numbers or a later accounting period to an earlier one

► [U] 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 previous tax year: »Carry back gives an opportunity for immediate tax relief.

найдено в "Англо-русском экономическом словаре"

сущ.

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

Syn:

carry-back

See:

carry back, tax loss carryback, carryforward

* * *

перенос остатка

..Словарь экономических терминов.

найдено в "Англо-русском экономическом словаре"

сущ.