loss carry-back亏损拨回;年度亏损转回
Carry-back Offset向后抵补
Carry-back of contributions缴费不满限额的前转
carry-back of losses翻译;扭转亏损
loss carry-forward and carry-back盈亏互抵
saddle-back carry背负运送
V（动词） to apply (a legally permitted credit, esp an operating loss) to the taxable income of previous years in order to ease the overall tax burden 将某年的部分亏损计入前一年帐上以减轻负担
N（名词） an amount carried back 税损退算