台湾资讯科技指数相关信息 盈亏互抵 ;盈亏互补(Tax Loss Carryforward)盈亏互补又称之为弥补亏损，盈亏互抵是指准许企业以某一年度的亏损，去抵消以后年度的盈余，以减少以后年度的应付税额，或是去冲...
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tax-loss carryforward [税收] 赋税亏损结转 ; [税收] 税损结转
tax benefit of loss carryforward 亏损移后纳税利益
One is a tax-loss carryforward.
FORBES: Magazine Article
A. There is hardly any tax advantage (or disadvantage) to creating a capital loss carryforward, as will be discussed more fully below.
FORBES: Don't Rush To Recognize Capital Gains Or Losses
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