above-the-line expenditure

简明释义

线上项目支出,线上预算支出

英英释义

例句

1.Investing in television ads is considered above-the-line expenditure 广告支出 due to its mass reach.

投资电视广告被视为above-the-line expenditure 广告支出，因为它具有广泛的覆盖面。

2.Companies often track above-the-line expenditure 广告支出 separately from below-the-line expenses to analyze effectiveness.

公司通常将above-the-line expenditure 广告支出与低于线的费用分开跟踪，以分析效果。

3.The new strategy focuses on increasing above-the-line expenditure 广告支出 to boost brand awareness.

新策略专注于增加above-the-line expenditure 广告支出以提高品牌知名度。

4.During the quarterly review, the CFO emphasized the importance of monitoring above-the-line expenditure 广告支出 closely.

在季度审查中，首席财务官强调了密切监控above-the-line expenditure 广告支出的重要性。

5.The marketing department has allocated a significant portion of their budget to above-the-line expenditure 广告支出 for the upcoming campaign.

市场部为即将到来的活动分配了预算中很大一部分用于above-the-line expenditure 广告支出。

作文

In the world of finance and accounting, understanding different types of expenditures is crucial for effective budgeting and financial planning. One important category of expenditure is known as above-the-line expenditure. This term refers to costs that are directly related to the production of goods or services and are included in a company's gross profit calculation. By distinguishing between above-the-line expenditure and other types of expenses, businesses can gain better insights into their operational efficiency and profitability.To elaborate further, above-the-line expenditure typically includes direct costs such as raw materials, labor involved in production, and other expenses that are necessary to create a product or service. For instance, if a company manufactures furniture, the costs of wood, nails, and wages for the workers who assemble the furniture would all fall under this category. These costs are essential for determining the gross margin of the business, which is calculated by subtracting above-the-line expenditure from total revenue.On the other hand, expenses that do not fall under this category are known as below-the-line expenses. These include operating expenses, administrative costs, and other indirect costs that are not directly tied to the production process. Understanding the distinction between these two types of expenditures is vital for any business owner or financial manager, as it allows them to make informed decisions regarding pricing, cost control, and overall financial strategy.The significance of above-the-line expenditure extends beyond mere accounting practices. It plays a critical role in strategic planning and forecasting. For example, when a company is considering expanding its production capacity, understanding its above-the-line expenditure helps in assessing whether the additional output will lead to increased profitability. If the costs associated with producing more goods are too high compared to the expected revenue, then the expansion may not be a viable option.Moreover, investors and stakeholders often analyze a company's above-the-line expenditure to gauge its operational efficiency. A company with high above-the-line expenditure relative to its revenue might indicate inefficiencies in production processes or excessive costs that could jeopardize profitability. Therefore, maintaining a healthy balance between these expenditures is essential for long-term success.In conclusion, above-the-line expenditure is a fundamental concept in financial management that encompasses the direct costs associated with producing goods and services. By differentiating these costs from below-the-line expenditures, businesses can better assess their financial health and make strategic decisions that drive growth. As companies navigate the complexities of the market, a thorough understanding of above-the-line expenditure will undoubtedly aid them in achieving their financial objectives and ensuring sustainable success in the competitive landscape of business.

在金融和会计的世界中，理解不同类型的支出对有效的预算和财务规划至关重要。一个重要的支出类别被称为above-the-line expenditure。这个术语指的是与商品或服务的生产直接相关的成本，并包含在公司的毛利润计算中。通过区分above-the-line expenditure和其他类型的费用，企业可以更好地洞察其运营效率和盈利能力。进一步阐述，above-the-line expenditure通常包括直接成本，如原材料、生产中的劳动力以及创建产品或服务所需的其他费用。例如，如果一家公司制造家具，木材、钉子和组装家具工人的工资等成本都属于这一类别。这些成本对于确定企业的毛利率至关重要，毛利率是通过从总收入中减去above-the-line expenditure来计算的。另一方面，不属于此类别的费用被称为下线费用。这些包括运营费用、管理费用以及其他与生产过程无直接关联的间接成本。理解这两种支出的区别对任何企业主或财务经理来说都是至关重要的，因为它使他们能够就定价、成本控制和整体财务战略做出明智的决策。above-the-line expenditure的重要性不仅限于会计实践。它在战略规划和预测中发挥着关键作用。例如，当一家公司考虑扩大生产能力时，了解其above-the-line expenditure有助于评估额外产出是否会导致盈利能力的提高。如果生产更多商品的相关成本相对于预期收入过高，那么扩张可能不是一个可行的选择。此外，投资者和利益相关者通常分析公司的above-the-line expenditure以评估其运营效率。一家公司的above-the-line expenditure相对于其收入过高，可能表明生产过程中存在低效或过高的成本，这可能危及盈利能力。因此，保持这些支出之间的健康平衡对长期成功至关重要。总之，above-the-line expenditure是财务管理中的一个基本概念，包括与生产商品和服务相关的直接成本。通过将这些成本与下线支出区分开来，企业可以更好地评估其财务健康状况并做出推动增长的战略决策。当公司在市场的复杂性中航行时，对above-the-line expenditure的透彻理解无疑将帮助他们实现财务目标，并确保在竞争激烈的商业环境中取得可持续的成功。