| 单词 | below-the-line |
| 释义 | below-the-line in British Englishadjective 1. denoting the entries printed below the horizontal line on a company's profit-and-loss account that show how any profit is to be distributed 2. (of an advertising campaign) employing sales promotions, direct marketing, in-store exhibitions and displays, trade shows, sponsorship, and merchandising that do not involve an advertising agency 3. (in national accounts) below the horizontal line separating revenue from capital transactions Compare above-the-line4. denoting the area below an online post where viewers' comments are displayed below the line in British Englisha. accounting denoting entries below a horizontal line on a profit and loss account, separating those that establish the profit or loss from those that show how the profit is distributed b. denoting capital transactions rather than revenue transactions in a nation's accounts c. marketing denoting expenditure on advertising by other means than the traditional media, such as the provision of free gifts, special displays, direct mailshots, etc d. bridge denoting points scored towards game and rubber, marked below the horizontal line on the score card below the line in Accounting (bɪloʊ ðə laɪn) adjective (Accounting: Financial statements, Income statement) above the line Below the line income or expenses are entries that appear below a horizontal line on a company's profit and loss account, and show how theprofit is to be distributed. The difference between exceptional and extraordinary items is unclear, because somany firms push costs below the line and pull revenues above it. These items are placed below the line because they do not affect the value of the excess of revenues over expenses. Below the line income or expenses are entries that appear below 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 'below-the-line' in a sentence |
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