above-the-line expenditure

dépenses f pl au-dessus de la ligne

dépenses f média

above-the-line

1 noun

Marketing publicité f média

2 adjective

Accountancy (expenses) au-dessus de la ligne

►► Accountancy above-the-line accounts comptes mpl de resultats courants;

Marketing above-the-line advertising publicité f média;

Accountancy above-the-line costs dépenses fpl au-dessus de la ligne; Marketing coûts mpl média;

Accountancy above-the-line expenditure dépenses fpl de création; Marketing dépenses fpl média

(a) MARKETING média

above-the-line advertising publicité f média;

above-the-line costs coûts m média;

above-the-line expenditure dépenses f média;

above-the-line promotion promotion f média

(b) ACCOUNTANCY au-dessus de la ligne

above-the-line accounts comptes m pl de résultats courants;

above-the-line costs coûts m au-dessus de la ligne;

above-the-line expenditure dépenses f pl au-dessus de la ligne

1. Mktg

relating to marketing expenditure on advertising in media such as press, radio, television, film, and the World Wide Web, on which a commission is usually paid to an agency

2. Fin

used to describe entries in a company’s profit and loss accounts that appear above the line separating those entries that show the origin of the funds that have contributed to the profit or loss from those that relate to its distribution. Exceptional and extraordinary items appear above the line.

See also below-the-line (sense 2) [m1]3. Fin

in macroeconomics, used to describe a country’s revenue transactions.

See also below-the-line (sense 3)

1. Mktg

relating to the proportion of marketing expenditure allocated to nonadvertising activities such as public relations, sales promotion, printing, presentations, sponsorship, and sales force support

2. Fin

used to describe entries in a company’s profit and loss account that show how the profit is distributed, or where the funds to finance the loss originate.

See also above-the-line (sense 2)

3. Fin

in macroeconomics, used to describe a country’s capital transactions.

See also above-the-line (sense 3)

1 linea; tratto, segno ( grafico); riga; fila; riga ( di parole); (mus.) rigo: (geom.) a straight line, una linea retta; a diagonal line, una linea diagonale; a horizontal line, una linea orizzontale; a vertical line, una linea verticale; a dotted line, una linea tratteggiata; a wavy line, una linea ondulata; sleek lines, linee pulite; to draw a line, tirare una riga; line of demarcation, linea di demarcazione; a line of trees [of cars], una fila d'alberi [di auto]; (geom.) convergent lines, rette convergenti; The soldiers stepped into line, i soldati si sono messi in riga; to stand in line, fare la fila; communication lines, linee di comunicazione; the first line on page 87, la prima riga a pagina 87; starting line, linea di partenza; to fall back into line, rimettersi in riga ( anche fig.); to fall out of line, rompere le righe; (mil.) to form a line, mettersi in riga

2 (trasp.) linea: bus line, linea d'autobus; railway line, linea ferroviaria; DIALOGO → - On the Tube- You need to take a Circle line train, devi prendere un treno della Circle line; (naut.) shipping line, linea (o compagnia) di navigazione

3 corda; fune; filo; (naut.) cima, gomena, sagola (= clothes-line); corda per stendere i panni: to hang the clothes on the line, stendere i panni (sulla corda); a plumb line, un filo a piombo

4 ruga: His face was covered with deep lines, aveva il viso solcato da profonde rughe

5 linea di confine; confine: the lines of one's estate, i confini dei propri possedimenti; ( USA) State line, confine di (uno) Stato

6 – (geogr.) the Line, l'equatore: to cross (o to pass) the Line, attraversare l'equatore

7 linea di condotta (o d'azione); metodo: hard (o tough) line, linea dura: to take a hard line, seguire la linea dura; non fare concessioni; He refuses to follow the party line, non vuole seguire la linea del suo partito

8 linea ( di parentela); discendenza; stirpe; famiglia; ( per estens.) serie: to descend from a noble line, essere di famiglia nobile; the Stuart line, la stirpe degli Stuart; a line of Democratic presidents, una serie di presidenti democratici

9 ( poesia) verso: We have fifty lines to learn by heart, abbiamo cinquanta versi da imparare a memoria

10 ( USA) coda ( di persone in attesa; cfr. ingl. queue)

11 (mil.) fila di tende; campo: to inspect the lines, fare un'ispezione al campo

12 (mil., = front line) prima linea; fronte: to be in the line, essere in prima linea; to go into the line, andare al fronte

13 (= phone line) linea (del telefono): We've lost the line!, è caduta la linea! ( telefonando)

14 area di attività (o d'interesse); settore (o ramo) d'affari; occupazione: What is his line ( of business)?, qual è il suo genere d'affari?; His line is leather goods, il suo ramo d'affari sono gli articoli di cuoio; That's completely out of my line, non è per nulla il mio genere d'affari; (fig.) non è cosa di cui io mi interessi (o m'intenda)

15 (market.) classe di merci; linea di prodotti; gamma; serie; articoli: a new line of accessories, una nuova gamma (o linea) d'accessori

16 [u] (org. az.) linea gerarchica; line; rapporto di gerarchia operativa

17 (comput.) riga ( di codice, di testo); linea ( elemento grafico): command line, riga di comando

18 (fam.) informazioni; notizie: I couldn't get a line on him, non sono riuscito ad avere informazioni sul suo conto

19 (= assembly line) linea (o catena) di montaggio

20 ( sport) linea: goal line, linea di porta; ( anche) linea di fondo; ( rugby) linea di meta; (= sideline, touchline) linea laterale: If the ball goes over the line, it's out of play, se il pallone supera la linea di fondo, è fuori gioco

21 (= finishing line; nelle corse) traguardo; arrivo: He was the first to cross the line, tagliò il traguardo per primo; fu il primo all'arrivo; My horse was third over the line, il mio cavallo è arrivato terzo (al traguardo)

22 (pl.) (equit.) briglie; redini

23 ( pesca; = fishing line) lenza

24 ( slang) balla; storia, storiella; fandonia: I've heard that line before, questa storiella l'ho già sentita

25 (pl.) (teatr.) battute, parte ( d'un attore): The young actress had forgotten her lines, la giovane attrice aveva dimenticato la parte; to fluff one's lines, sbagliare la battuta; impaperarsi

26 (pl.) linea; foggia; stile: This car has beautiful lines, quest'auto ha una bella linea

27 (pl.) (costr. navali) piano di costruzione; disegno; progetto

28 (pl.) (mecc.) tubi; tubazioni ( della lubrificazione, ecc.)

● (comput.) line break, interruzione di riga □ line cliché, cliché al tratto □ line counter, contarighe ( di macchina da scrivere) □ ( grafica) line cut, incisione al tratto □ line dancing, line dance ( ballo in cui si salta e ci si urta a vicenda) □ line drawing, disegno al tratto; tratteggio □ (elettr.) line driver, driver di linea □ (org. az.) line employee, impiegato d'ordine □ ( arte) line engraving, incisione al tratto □ (org. az.) line extension, ampliamento della gamma dei propri prodotti □ (mil.) line firing, fuoco di fila □ line fishing, pesca con la lenza □ (comput.) line feed, avanzamento di riga; carattere di controllo per l'avanzamento di riga □ (stat.) line graph, grafico lineare □ (polit., fig.) line in the sand, linea di demarcazione: to draw a line in the sand, decidere le condizioni definitive e inappellabili ( di un accordo, ecc.) □ ( tennis) line judge, giudice di linea □ (org. az.) line management, ‘line management’ □ (org. az.) line manager, dirigente che si occupa del prodotto principale dell'azienda; ( anche) superiore diretto □ line of action, linea d'azione; (mecc.) linea dei contatti ( di un ingranaggio) □ (mil.) line of battle, linea (o ordine, schieramento) di battaglia □ (naut., mil.) line-of-battle ship, nave da battaglia (o di linea) □ line of business, genere d'affari, settore d'attività □ ( banca) line of credit, castelletto, plafond □ (mil.) line of defences, linea fortificata □ line of fire, (mil.) linea del fuoco; ( anche) linea di mira ( dal mirino al bersaglio): to be in sb. 's line of fire, essere nel mirino di q. (o sotto tiro) □ (aeron.) line of flight, linea di volo □ ( anche fig.) the line of least resistance, la linea di minor resistenza □ ( chiromanzia) the line of life [of fortune], la linea della vita [della fortuna] □ (mat.) line of symmetry, asse di simmetria □ (comput.) line printer, stampante di linea □ (mil.) line regiment, reggimento di linea □ (mecc.) line shafting, trasmissione ad alberi □ line space, interlinea ( di macchina da scrivere) □ line spacer, leva dell'interlinea □ line spacing, spaziatura tra le righe □ (comput.) line speed, velocità della linea ( connessione Internet, ecc.) □ (elettr.) line trap, filtro della rete □ (rag., fin.) above-the-line, corrente, ordinario: above-the-line expenditure, spese correnti □ to bring sb. into line, mettere in riga q. (fig.) □ to bring (st.) into line with, rendere conforme (o adeguare) ( la propria condotta, le azioni, ecc.) a ( una linea politica, gli accordi presi, ecc.) □ to come (o to fall) into line with sb. [st.], allinearsi sulle posizioni di q. [allinearsi su ( una posizione); prendere la stessa posizione su qc.] □ down the line, ( sport) lungolinea; (fig.) in linea gerarchica, giù giù; in futuro, in seguito; fino in fondo: He slipped a pass down the line to a teammate, ha effettuato un passaggio a un compagno lungo la linea laterale; I'll support him down the line, lo appoggerò fino in fondo □ (fig.) to draw the line, segnare (o porre) un limite □ to drop sb. a line, scrivere due righe a q. □ to go as straight as a line, andare in linea retta; andare sempre diritto □ ( di donna) to go on the line, mettersi a battere; mettersi a fare la vita □ to hold the line, (telef.) restare in linea; (mil.) tenere la posizione; (fig.) restare invariato □ (mecc.: di motore, ecc.) in line, in linea; in fila; allineato: (autom.) four cylinders in line, quattro cilindri in linea □ (fig.) to be in line for st., essere in predicato per qc.; essere sulla buona strada per ottenere qc. □ (fig.) to be in line with, essere in linea (o in armonia, d'accordo) con □ to keep in line, restare allineati; (fig.) restare in linea ( con una direttiva politica, ecc.) □ to keep sb. in line, tenere ( bambini, soldati, ecc.) allineati; (fig.) tenere a freno q. □ (fig.) to lay it on the line, dirlo chiaro e tondo □ (fig.) to lay (o to put) on the line, mettere a repentaglio, rischiare ( la carriera, ecc.) □ ( Internet) on line ► online □ (fig.) on the line, al limite; né di qua né di là □ on the right lines, sulla buona strada (fig.): You haven't guessed yet, but you're on the right lines, non hai indovinato, ma sei sulla buona strada □ (fig.) on the same line, seguendo la stessa linea di condotta; nello stesso modo □ out of line, (mecc., ecc.) fuori asse, disassato; ( di una cosa, una frase, ecc.) fuori luogo, inaccettabile; ( di una persona) che si comporta male, che non sa stare al suo posto (fig.) □ to pay st. on the line, pagare qc. sull'unghia □ (fig.) to read between the lines, leggere fra le righe □ ( slang) to shoot a line, raccontare una balla (o una frottola) □ (fig.) to take up a line of one's own, seguire una linea di condotta personale; fare a modo proprio □ (polit.) to take a tough (o a strong) line with sb., seguire una linea dura con q. □ (mil.) to wheel into line, mettersi in riga □ (telef.) Line engaged ( USA Line busy), la linea è occupata! □ Debating was right in his line, i dibattiti erano proprio il suo cavallo di battaglia □ Rugby is not my line, il rugby non fa per me.

1 segnare con linee (o con righe); rigare

2 segnare, solcare ( di rughe): His face was lined with pain, il suo viso era segnato (o solcato) dal dolore

3 fiancheggiare: Great cypresses line the road, grandi cipressi fiancheggiano la strada

4 disporsi (in fila) lungo (qc.); fare ala a: The crowds lined the streets of the town, la folla era disposta lungo le strade della città

5 (spec. al passivo) solcare di rughe; rendere rugoso.

1 foderare: to line a dress, foderare un abito

2 rivestire: to line a wall with tiles, rivestire una parete di mattonelle

3 (costr. navali) mettere il fasciame interno a ( una nave)

● (fig.) to line one's belly, riempirsi la pancia □ (fig.) to line one's pocket (o purse), riempirsi le tasche; arricchirsi (spec. in modo disonesto).

coprire, montare ( una cagna).

- expenditure above the line

- expenditure below the line

- expenditure charged to a capital account

- expenditures charged to a depreciation reserve

- expenditure committed

- expenditure for national security

- expenditure on armaments

- expenditure on public account

- expenditure on selling effort

- expenditure of human labor

- accrued expenditure

- agricultural expenditure

- budget loan expenditure

- business expenditure

- capital expenditure

- capital equipment expenditure

- capital goods expenditure

- capital investment expenditure incurred

- cash expenditure

- civilian expenditure

- complaint expenditure

- defense expenditure

- Department of Defense procurement expenditure

- DOD procurement expenditure

- education expenditure

- environmental expenditure

- estimated expenditure

- factor-purchase expenditure

- federal expenditure

- fixed capital expenditure

- general government expenditure

- goods and services expenditure

- government expenditure

- government loan expenditure

- gross expenditure

- health expenditure

- housing expenditure

- induced expenditure

- intramural expenditure

- investment expenditure

- landlord expenditure

- luxury expenditure

- manufacturing expenditure

- military expenditure

- military and related security expenditure

- nondefense government expenditure

- off-budget expenditures

- on-budget expenditures

- operating expenditure

- passenger service expenditure

- personal consumption expenditure

- plant and equipment expenditure

- productive expenditure

- promotional expenditure

- public expenditure

- recoverable expenditure

- research-and-development expenditure

- space expenditure

- supply expenditure

- transfer expenditure

- unproductive expenditure

- wasteful expenditure

- welfare expenditure

фін. витрата; витрачання; pl витрати; бухг. видаток; pl видатки

витрата певної кількості грошей, коштів, робочого часу, засобів тощо на що-небудь

═════════■═════════

accrued expenditure нараховані видатки • нараховані витрати • акумульовані непогашені видатки, заборгованість; actual gross expenditure валова сума фактичних витрат • гуртова сума фактичних витрат; advertising expenditure витрати на рекламу; budget expenditure бюджетні видатки; budget loan expenditure бюджетні видатки, які фінансуються за рахунок позики; business expenditure видатки підприємців • ділові витрати • торговельні видатки; capital expenditure; capital goods expenditure витрати на придбання капітальних товарів • капіталовкладення в обладнання; cash expenditure грошові видатки • грошові витрати; current expenditure поточні видатки; direct expenditure прямі видатки • прямі витрати; design expenditure видатки на проектування; estimated expenditure обраховані витрати • оцінювані витрати • кошторисні витрати; excess expenditure надмірні видатки; extraordinary expenditure надзвичайні видатки; fixed capital expenditure капіталовкладення в основний капітал; goods and services expenditure видатки на придбання товарів та послуг; government expenditure урядові видатки; gross expenditure валові видатки • бюджетні видатки; health expenditure видатки на медичне обслуговування і охорону здоров'я; housing expenditure видатки на житлове будівництво; indirect expenditure непрямі видатки • непрямі витрати; induced expenditure похідні видатки; initial expenditure початкові видатки; labour expenditure використання робочої сили; manufacturing expenditure виробничі витрати; operating expenditure поточні видатки; passenger service expenditure видатки на обслуговування пасажирів; planned expenditure плановані видатки • плановані витрати; plant-and-equipment expenditure капіталовкладення в промислове будівництво, споруду і обладнання; productive expenditure продуктивні видатки; promotional expenditure видатки на стимулювання збуту • видатки на рекламу; public expenditure державні видатки; publicity expenditure рекламні видатки; recoverable expenditure залишкова реалізована вартість; recurrent expenditure поточні витрати; research and development expenditure видатки на дослідження і розробку; revenue expenditure; running expenditure поточні видатки; total expenditure загальні видатки; wasteful expenditure марне витрачання; welfare expenditure видатки на соціально-культурні потреби

═════════□═════════

expenditure above the line балансові статті видатків державного бюджету; expenditure below the line забалансові статті видатків державного бюджету; expenditure charged to a capital account витрати, віднесені на рахунок капіталовкладення; expenditure charged to a depreciation reserve витрати, віднесені на рахунок амортизаційного фонду; expenditure committed фінансові кошти, пов'язані із зобов'язаннями; expenditure for national security видатки на національну безпеку; expenditure of labour витрати робочої сили; expenditure on personnel видатки на персонал; expenditure on public account державні видатки; expenditure on selling effort видатки на організацію збуту; expenditure per unit of output видатки на одиницю продукції; to allocate expenditure розподіляти/розподілити видатки; to authorize expenditure затверджувати/затвердити видатки; to cut expenditure зменшувати/зменшити видатки • скорочувати/скоротити видатки; to increase expenditure збільшувати/ збільшити видатки; to meet expenditure оплачувати/оплатити видатки; to reduce expenditure зменшувати/зменшити видатки • скорочувати/скоротити видатки; to restrict expenditure обмежувати/обмежити видатки

* * *

1) расход; расходование; трата; потребление; статья расхода

2) pl расходы; затраты

•

- accrued expenditures

- volume of expenditures

- war expenditures

1) расходование, расход (средств, материалов, сил); трата, потребление; статья расхода (тж. item of expenditure)

2) расход(ы), затраты

- articles of expenditure

- bulk of the expenditures

- volume of expenditures

- cut back cut to reduce expenditures

- cut to cut to curtail expenditures

- cut to cut down to reduce expenditures

- cut back cut to curtail expenditures

- cut back cut down curtail reduce expenditures

- cut back cut down to reduce expenditures

- cut to cut down curtail reduce expenditures

- cut to cut to reduce expenditures

- expenditures above the line

- expenditures below the line

- expenditures for national security

- expenditures for pollution abatement

- expenditures on armaments

- reduce expenditure on armaments

- expenditures on public account

•

- housing expenditures

- government loan expenditures

- government expenditures

- space expenditures

- supply expenditures

- direct defence expenditures

- plant and equipment expenditure

- government current expenditure at home and abroad

- agricultural expenditures

- operating expenditures

- defence expenditures

- investment expenditures

- military and related security expenditures

- expenditure switching

- environmental expenditures

- total expenditures

- administrative and management expenditures

- personal consumption expenditures

- federal expenditures

- current expenditures

- capital expenditures

- arms expenditures

- public expenditures

- welfare expenditures

- unproductive expenditures

- education expenditures

- extraordinary expenditures

- review of defence expenditures

- slash government expenditures for welfare and social benefits

- non-defence government expenditures

- civilian expenditures

- health expenditures

- productive expenditures

- business expenditures

- aggregate consumption expenditures

- capital equipment expenditures

- armaments expenditures

- state budget expenditures

- estimated expenditures

- cash expenditures

- research-and-development expenditures

1) марк. стимулирование, поощрение, раскрутка, продвижение, рекламирование, промоушен, содействие; пропаганда (деятельность направленная на увеличение популярности какого-л. лица или продукта, спроса на какой-л. продукт или группу продуктов, объемов продаж и т. п.)

2) рекл. реклама, рекламный материал (рекламные объявления, листовки, проспекты, брошюры, плакаты и иные материалы, используемые с целью продвижения компаний, людей, товаров, идей и т. п.)

3) упр. продвижение, повышение ( по службе)

* * *

* * *