单词 | above-the-line |
释义 | above-the-line in British Englishadjective 1. denoting entries printed above the horizontal line on a company's profit-and-loss account separating the entries that show how the profit (or loss) was made from the entries showing how the profit is to be distributed 2. (of an advertising campaign) employing an advertising agency to use the press, television, radio, cinema, and posters 3. (in national accounts) denoting transactions concerned with revenue shown above a horizontal line that separates them from capital transactions Compare below-the-lineabove the line in British Englisha. accounting denoting entries above a horizontal line on a profit and loss account, separatingthose that establish the profit or loss from those that show how the profit is distributed b. denoting revenue transactions rather than capital transactions in a nation's accounts c. marketing expenditure on media advertising through an agency, rather than internally arranged advertising, such as direct mail, free samples, etc d. bridge denoting bonus points, marked above the horizontal line on the score card above the line in Accounting (əbʌv ðə laɪn) adjective (Accounting: Financial statements, Income statement) below the line Above the line income or expenses are entries that appear above a horizontal line on a company's profit and loss account, and show how theprofit or loss was made. Each period, cumulative cash flow is reflected either below the line for cash investmentsor above the line for returns. Losses or negative returns below the line must get subtracted from future profitsor gains above the line to calculate the net present value of the company to investors. Above the line income or expenses are entries that appear above a horizontal line on a company'sprofit and loss account, separating entries that show how the profit or loss was madefrom those that show how the profit is to be distributed. Examples of 'above-the-line' in a sentence |
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