ABOVE THE LINE - Định nghĩa trong Từ điển tiếng Anh
above the line (adverb)
Giải nghĩa:
Something is included in the calculation of gross profit, before deductions.
Ví dụ:
Sales revenue is an above the line item in the income statement.
above the line (adverb)
Giải nghĩa:
Something refers to workers who are managers or higher.
Ví dụ:
The decision was made above the line.
Cách sử dụng
"Above the line" is an Expression used mostly in the business world, primarily in the field of accounting. This Expression refers to the items listed at the top of a company's income statement, such as revenue or sales. These items are typically seen as positive because they contribute to the overall profit of the company. In contrast, "below the line" items refer to expenses, which can negatively impact a company's profit. Therefore, when people use the term "above the line," they are often discussing positive aspects of a company's finances or performance.
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