柯林斯詞典carry back 1. V 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 將某年的部分虧損計(jì)入前一年帳上以減輕負(fù)擔(dān)2. N an amount carried back 稅損退算 返回 carry-back