carried forward


carried forward
= c/f
In book-keeping, describing the total of a column of figures that is to be the first item in the corresponding column on the next page.

Accounting dictionary. 2014.

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  • carried forward — ˌcarried ˈforward written abbreviation cf or c/​f adjective, adverb ACCOUNTING used at the bottom of an account to show that an amount which is the balance of the account has to be taken forward to the next account or to a later page in the… …   Financial and business terms

  • carried forward — c f In book keeping, describing the total of a column of figures that is to be the first item in the corresponding column on the next page …   Big dictionary of business and management

  • carried forward trading losses — Section 393 of the Income and Corporation Taxes Act 1988 (ICTA) allows a company which incurs a trading loss to carry forward the loss and set it off against any trading income from the trade in succeeding accounting periods. However, section 768 …   Law dictionary

  • trading losses carried forward — Section 393 of the Income and Corporation Taxes Act 1988 (ICTA) allows a company which incurs a trading loss to carry forward the loss and set it off against any trading income from the trade in succeeding accounting periods. However, section 768 …   Law dictionary

  • forward — See: forward contract * * * ▪ I. forward for‧ward 1 [ˈfɔːwəd ǁ ˈfɔːrwərd] verb [transitive] TRANSPORT to send goods, documents, money etc somewhere, often after receiving them from somewhere else: • These investors get company financial reports… …   Financial and business terms

  • forward — forward, forwards 1. For the adjective, the correct form in standard English is forward: • It has four forward gears and reverse controlled by a speed sensing governor Daily Telegraph, 1971 • Already clouds of steam were rising, obscuring the… …   Modern English usage

  • Forward Operating Base Falcon — Forward operating base Falcon, referred to by some media sources as Camp Falcon, is a United States military forward operating base in Iraq a short distance outside of Baghdad, some 13 km south of the Green Zone . For a time it was designated as… …   Wikipedia

  • Forward pass — In several forms of football a forward pass is when the ball is thrown in the direction of the opponent s end line.American and Canadian FootballIn American and Canadian football, a forward pass mdash; usually called simply a pass mdash; consists …   Wikipedia

  • Carried — Carry Car ry, v. t. [imp. & p. p. {Carried}; p. pr. & vb. n. {Carrying}.] [OF. carier, charier, F. carrier, to cart, from OF. car, char, F. car, car. See {Car}.] 1. To convey or transport in any manner from one place to another; to bear; often… …   The Collaborative International Dictionary of English

  • balance carried down — ˌbalance carried ˈdown abbreviation balance c/​d also ˌbalance carried ˈforward abbreviation balance c/​fwd noun [countable] ACCOUNTING the balance of an account at the end of an accounting period, which will be taken forward to become the… …   Financial and business terms