\\ ̷ ̷| ̷ ̷ ̷ ̷| ̷ ̷\ adverb (or adjective)
1. : in that part of the score sheet in bridge reserved for the trick score
2. : classified as an unusual or nonrecurring expense or revenue item rather than as a current expense or asset

* * *

below-the-lineˈ adjective
1. Denoting an item in a financial statement that is different in nature from others and reported separately
2. Of or relating to that part of the government's spending and revenue not allowed for in its original estimates
3. Of or relating to marketing expenditure on items other than advertising, such as sponsorship or public relations
• • •
Main Entry:below

Useful english dictionary. 2012.

Игры ⚽ Поможем написать реферат

Look at other dictionaries:

  • below the line — beˌlow the ˈline , below the line adjective 1. ACCOUNTING relating to profits after exceptional (= profits and losses that are made in a particular period of time but do not occur regularly) have been taken into account: • Provisions on doubtful… …   Financial and business terms

  • below-the-line — UK US (also below the line) adjective ► MARKETING relating to advertising, such as trade shows and direct mail, which communicate more directly with customers and are less expensive than television and newspaper advertising: »below the line… …   Financial and business terms

  • Below the line — Saltar a navegación, búsqueda Below the line (traducido literalmente al castellano significa debajo de la línea) más conocido por su acrónimo BTL, es una técnica de marketing consistente en el empleo de formas de comunicación no masivas dirigidas …   Wikipedia Español

  • Below the line — may refer to:*Below the line (filmmaking), an accounting term used in film or movie production *Below the line (advertising), an advertising strategy *A type of scoring in contract bridge scoring *The group voting ticket option in Australian… …   Wikipedia

  • below the line — Sales promotions such as mailshots, on pack and in store promotions, product placement, sponsorship and so on. On client invoices advertising agencies historically charged for advertising in the media above the line and for the agency s creative… …   Law dictionary

  • Below the line — комплекс маркетинговых коммуникаций, включающий в себя стимулирование сбыта, мерчендайзинг, POS материалы, direct marketing, public relations. BTL позволяет доносить рекламное сообщение или призыв к покупке непосредственно к индивидуальному… …   Финансовый словарь

  • BELOW-THE-LINE — Ниже линии расходы на рекламу, за которую не выплачиваются комиссионные рекламному агентству: прямая рассылка, участие в выставках и т.п. Словарь бизнес терминов. Академик.ру. 2001 …   Словарь бизнес-терминов

  • Below the line — Das Attribut below the line (engl. für unter der Linie, Abk. BTL) wird im Marketing für alle so genannten „nicht klassischen“ Werbemaßnahmen verwendet. Sie stehen damit im Gegensatz zu den Above the line Maßnahmen. Zu den Below the line Maßnahmen …   Deutsch Wikipedia

  • Below-the-line — Das Attribut below the line (engl. für unter der Linie, Abk. BTL) wird im Marketing für alle so genannten „nicht klassischen“ Werbe Kommunikationsmaßnahmen verwendet. Sie stehen damit im Gegensatz zu den Above the line Maßnahmen. Begriff Die… …   Deutsch Wikipedia

  • below the line — In a position in an *income statement that does not directly affect *net income. The line is the point in the income statement that separates items that determine net income from items that determine *funding and the *distribution of net income.… …   Auditor's dictionary

  • below-the-line — 1) Denoting entries below the horizontal line on a company s profit and loss account that separates the entries that establish the profit (or loss) from the entries that show how the profit is distributed or where the funds to finance the loss… …   Big dictionary of business and management

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”