Cách sử dụng
"Carry back" is an expression that means to bring something from a later time to an earlier time. This phrase is often used in business or accounting when referring to returning money from a profitable year to an earlier year with a loss, in order to offset that loss for tax purposes. For example, if a company made $100,000 profit in one year but lost $50,000 the following year, they might "carry back" $50,000 from the profitable year to reduce their taxes in the year of the loss.