below-the-line

below-the-line 基本解释

栏外会计；线下项目

经济BEC

重点词汇

• linen. 列, 线, 绳, 电线, 线路, 路线, 航线, 作业线, 界线, 战线, 外形, 排, 家系 vt. 排成一行, 顺...排列, 划线于, 加衬里, 使有线条, 使起皱纹 vi. 排队 [计] 线路
• belowprep. 在下面 adv. 在下面
• theart. 那

below-the-line 双语例句

1. 1、 The advertising campaign will be supported by a PR and below-the-line promotion
   广告宣传活动将采取公关和线下促销的形式。
2. 2、 below-the-line advertising has the advantages of being cheap and very easy to produce.
   低层次广告宣传品有成本低廉，编写容易的优点。
3. 3、 Free samples are below-the-line advertising.
   赠送样品属于线下广告。
4. 4、 It is obvious that the companies which is involved in inappropriate accounting estimates were doing earnings management with adopting of discretionary accruals items and below-the-line items.
   会计估计失当公司明显存在利用操控性应计项目和线下项目进行利润调增的盈余管理行为。
5. 5、 Since most earning management in China were operated through below-the-line items, this paper uses the result of the absolute value of nonrecurring items ( disclosed in annual report) divided by year-end total assets as the substitution variables of earni
   在变量选取上充分考虑中国实际情况，由于国内的盈余管理大都是通过线下项目进行的，所以用年报披露的非经常性损益的绝对值除以年末总资产作为盈余管理的替代变量。