() relating to the normal business costs and income that form a company's total profit 线上项目的，经常项目的（指构成公司总利润的经常商业成本和收入）◆Raw materials are usually recorded as above-the-line costs. 原材料通常作为线上项目成本入账。
() in the US, relating to costs that everyone can take away from their income to calculate their total (gross) income before they pay tax 线上项目的，经常项目的（在美国指计算税前总收入时每人均可从收入中剔除的费用）◆an above-the-line deduction for college tuition expenses 大学学费支出的线上项目扣减
() relating to advertising that uses one of the main ways of telling large numbers of people about a product, for example advertisements on television, in newspapers or outdoors 线上的（指采用某一主流媒体推销商品，如电视、报纸或户外广告）◆A budget of over $10 million has been allocated to above-the-line advertising. 拨付了 1000 多万元的预算用於线上广告。◆The marketing mix includes above-the-line promotion. 营销组合中包括线上推广。
▸aˌbove-the-ˈline
adverb
◆Property costs will be taken above-the-line. 物业成本将计入线上项目。➡below-the-line