网站首页  英汉词典

请输入您要查询的英文单词:

 

单词 Net operating loss
释义

Net operating loss

英语百科

Net operating loss

Under U.S. Federal income tax law, a net operating loss (NOL) occurs when certain tax-deductible expenses exceed taxable revenues for a taxable year. If a taxpayer is taxed during profitable periods without receiving any tax relief (e.g. a refund) during periods of NOLs, an unbalanced tax burden results. Consequently, in some situations, Congress allows taxpayers to use the losses in one year to offset the profits of other years. This provision is achieved through the carryback (as far back as 5 years per section 1211 of the American Recovery and Reinvestment Act of 2009) and carryforward of NOLs.

随便看

 

英汉网英语在线翻译词典收录了3779314条英语词汇在线翻译词条,基本涵盖了全部常用英语词汇的中英文双语翻译及用法,是英语学习的有利工具。

 

Copyright © 2004-2024 encnc.com All Rights Reserved
更新时间:2025/6/20 21:05:08