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1 above the line
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2 above-the-line
См. также в других словарях:
a|bove-the-line — «uh BUHV thuh LYN», adjective. (in a financial statement) indicating a current or ordinary revenue or expense: »The Exchequer outturn for 1962 63 was an above the line surplus of £353 million (The Annual Register) … Useful english dictionary
above the line — aˌbove the ˈline , above the line adjective 1. ACCOUNTING relating to a figure included in a statement of a company s profits and losses before tax has been paid, not after tax: • The acquisitions will be treated as above the line exceptional… … Financial and business terms
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