below-the-line

adj 1. (Marketing) 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. (Marketing) (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. (Marketing) (in national accounts) below the horizontal line separating revenue from capital transactions. Compare above-the-line

below-the-line

Below the Line

1. In accounting, an extraordinary income or expense a company does not incur in its day-to-day operations. Because they are not repeated, below the line items are not considered to increase or decrease the company's profit. See also: Above the line.

2. Advertising in which a company pays a commission based on the success of the campaign. Below the line advertising is most common in direct mail and similar campaigns that rely on a customer's reaction to the advertisement, rather than his/her previous research on the product.

3. A tax deduction one takes on one's adjusted gross income instead of one's gross income.

below-the-line

an accounting term describing items (other than dividends and retained profit) which appear below the net profit figure in the PROFIT-AND-LOSS ACCOUNT. These would normally include items relating to previous trading periods or extraordinary nonrecurring items, for example losses associated with the reorganization of a company division involving significant sales of assets. Below-the-line items are deducted directly from the company's RESERVES rather than being charged against the profits of the trading period, to avoid affecting the trading profit with one-off, non-trading revenues or costs.

单词	below-the-line
释义	below-the-line below-the-line adj 1. (Marketing) 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. (Marketing) (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. (Marketing) (in national accounts) below the horizontal line separating revenue from capital transactions. Compare above-the-line below-the-line Below the Line 1. In accounting, an extraordinary income or expense a company does not incur in its day-to-day operations. Because they are not repeated, below the line items are not considered to increase or decrease the company's profit. See also: Above the line. 2. Advertising in which a company pays a commission based on the success of the campaign. Below the line advertising is most common in direct mail and similar campaigns that rely on a customer's reaction to the advertisement, rather than his/her previous research on the product. 3. A tax deduction one takes on one's adjusted gross income instead of one's gross income. below-the-line an accounting term describing items (other than dividends and retained profit) which appear below the net profit figure in the PROFIT-AND-LOSS ACCOUNT. These would normally include items relating to previous trading periods or extraordinary nonrecurring items, for example losses associated with the reorganization of a company division involving significant sales of assets. Below-the-line items are deducted directly from the company's RESERVES rather than being charged against the profits of the trading period, to avoid affecting the trading profit with one-off, non-trading revenues or costs.
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