[, ] () a system which allows you to treat the current year's profit or loss as if it happened in an earlier year; the amount of money that you use in this way结转前期扣减，移前扣减，移前扣减的资金（在会计上指将纳税人本年的盈余或亏损结转上年，以冲回上年度应税损益）◆A company which is making a loss can use carryback to claim back taxes paid in the three previous years.亏本的公司可以使用移前扣减索回过去三年所缴税款。