資料來源 : Free On-Line Dictionary of Computing

conversion to iteration
     
        A transformation applied to functional programs to replace
        recursion with iteration.  A tail-recursive function can be
        compiled to an iterative loop where the recursive call becomes
        a jump back to the start and the parameters are held in
        registers which are updated with new values each time around
        the loop.  See Iteration, Tail recursion optimisation.