The Government of Canada’s terminology and linguistic data bank.

ABOVE LINE [1 record]

Record 1 2001-09-06


Subject field(s)
  • Accounting

A customary balance-sheet or revenue-or-expense position in a financial statement as compared to a below the line item.

Key term(s)
  • item above the line


  • Comptabilité

Au-dessus (ou au-dessous) de la ligne (cette expression se rapporte à la présentation traditionnelle des comptes budgétaires du gouvernement britannique.) Les postes au-dessus de la ligne correspondent en gros à ce qui s'appelle parfois budget ordinaire. Cette distinction ne coïncide pas avec celle faite entre compte revenu et compte capital


Campo(s) temático(s)
  • Contabilidad

partida ordinaria

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