[, ] () a system which allows you to treat the current year's profit or loss as if it happened in a later year; the amount of money that you use in this way冲转，冲转的资金（准许纳税人将本年的盈余或亏损结转到下一年的账目中，以冲转下年度应税损益）◆The company has an operating loss carryforward of $74 million for income tax purposes.公司将 7400 万元的经营亏损冲转到下一年的账目中以缴纳所得税。