above-the-line expenditure

简明释义

经常预算支出

英英释义

例句

1.The company needs to carefully manage its above-the-line expenditure 线上支出 to ensure profitability this quarter.

公司需要仔细管理其线上支出以确保本季度的盈利能力。

2.Investing in marketing is considered an above-the-line expenditure 线上支出 that can drive sales growth.

投资于市场营销被视为一种线上支出，可以推动销售增长。

3.To improve brand awareness, the CEO approved higher above-the-line expenditure 线上支出 for this fiscal year.

为了提高品牌知名度，首席执行官批准了本财年的更高线上支出。

4.The finance team reported a significant increase in above-the-line expenditure 线上支出 due to new advertising campaigns.

财务团队报告称，由于新的广告活动，线上支出显著增加。

5.Tracking above-the-line expenditure 线上支出 is crucial for understanding our overall financial health.

跟踪线上支出对了解我们的整体财务健康至关重要。

作文

In the world of finance and budgeting, understanding the distinction between different types of expenditures is crucial for effective management and planning. One such term that frequently arises in discussions about budget allocation is above-the-line expenditure. This term refers to costs that are considered essential for the core operations of a business or organization. These expenditures typically include items such as salaries, rent, utilities, and other direct costs that are necessary for day-to-day functioning.

To illustrate the importance of above-the-line expenditure, consider a small business that is just starting out. The owner must carefully allocate funds to ensure that all essential services and employee salaries are covered. If the owner neglects to account for these above-the-line expenditure items, the business may struggle to maintain operations, leading to potential failure. Therefore, it is critical for business owners to prioritize these expenses when creating their budgets.

On the other hand, there are also below-the-line expenditures, which consist of costs that are not directly tied to the core operations of the business. These may include marketing expenses, research and development costs, or any other discretionary spending that can be adjusted based on the financial situation of the company. While these expenditures are important for growth and expansion, they often come after the above-the-line expenditure items have been accounted for.

Understanding the balance between above-the-line expenditure and below-the-line expenditure is essential for financial stability. A company that overspends on below-the-line expenditure without ensuring that its above-the-line expenditure is fully funded may find itself in a precarious financial position. For instance, if a company invests heavily in a marketing campaign but fails to pay its employees or keep the lights on, it could jeopardize its entire operation.

Moreover, investors and stakeholders often look at a company's above-the-line expenditure when assessing its financial health. A company with well-managed above-the-line expenditure demonstrates that it is capable of sustaining its operations and managing its resources effectively. This can enhance investor confidence and lead to more opportunities for funding and growth.

In conclusion, the concept of above-the-line expenditure is fundamental to understanding financial management within a business. By recognizing the significance of these essential costs, business owners and managers can make informed decisions that support operational success. Balancing above-the-line expenditure with below-the-line expenditure allows organizations to thrive while also planning for future growth. Ultimately, a solid grasp of these financial principles can lead to a more sustainable and prosperous business environment.

在金融和预算的世界中，理解不同类型支出的区别对于有效管理和规划至关重要。在预算分配的讨论中，一个经常出现的术语是above-the-line expenditure。这个术语指的是被认为对企业或组织核心运营至关重要的成本。这些支出通常包括薪水、租金、水电费以及其他日常运作所需的直接成本。

为了说明above-the-line expenditure的重要性，考虑一个刚起步的小企业。业主必须仔细分配资金，以确保所有必要的服务和员工薪水得到覆盖。如果业主忽视了这些above-the-line expenditure项目，企业可能会面临维持运营的困难，导致潜在的失败。因此，企业主在制定预算时，优先考虑这些支出是至关重要的。

另一方面，还有一些below-the-line expenditure，它们是与企业核心运营没有直接关联的成本。这些可能包括营销费用、研发成本或任何其他可根据公司财务状况调整的自愿支出。虽然这些支出对于增长和扩展很重要，但通常是在确保above-the-line expenditure项目得以落实之后才进行考虑。

理解above-the-line expenditure与below-the-line expenditure之间的平衡对于财务稳定至关重要。一个在未确保其above-the-line expenditure充分资金的情况下过度支出于below-the-line expenditure的公司，可能会发现自己处于不稳定的财务状况。例如，如果一家公司在营销活动上投入巨资，却未能支付员工工资或保持正常运营，可能会危及整个业务。

此外，投资者和利益相关者通常在评估公司的财务健康时，会关注公司的above-the-line expenditure。一个管理良好的above-the-line expenditure的公司表明它能够维持运营并有效管理资源。这可以增强投资者的信心，并带来更多的融资和增长机会。

总之，above-the-line expenditure的概念对于理解企业财务管理至关重要。通过认识到这些基本成本的重要性，企业主和管理者可以做出支持运营成功的明智决策。平衡above-the-line expenditure与below-the-line expenditure使组织能够在计划未来增长的同时蓬勃发展。最终，对这些财务原则的扎实掌握可以促进更可持续和繁荣的商业环境。