Carry-forward and Carry over

Carry-forward noun - The accumulated and undivided profits of a corporation after provision has been made for dividends and reserves.

Carry over and carry-forward are semantically related. In some cases you can use "Carry over" instead a verb phrase "Carry-forward".

Carry over verb - Transport from one place or state to another.

Carry-forward and carry over are semantically related. Sometimes you can replace phrase "Carry-forward" with "Carry over", this terms are similar.