| 单词 | above-the-line |
| 释义 | above-the-line 1) Denoting the upper part of a company's profit and loss account, ending with the profit (or loss) for the financial year and excluding the entries explaining the distribution of profit. 2) Denoting advertising expenditure on mass media advertising, including press, television, radio, and posters. It is traditionally regarded as all advertising expenditure on which a commission is payable to an advertising agency. 3) Denoting transactions concerned with revenue, as opposed to capital, in national accounts. Compare: |
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