above the line

above the line的音标是[əˈbɪvəʊθə(r) liːn]，意思是“在票房收入之上，在票房收入线之上”。速记技巧是使用缩写形式来表示较长单词或短语的方法。在广告预算中，above the line指的是广告费用以外的预算，包括所有在广告上产生的销售促进和售点促销活动。

above the line这个词组来源于美国的社会福利制度，表示“在税收线之上”。其词源可以追溯到美国历史上的税收制度，当时政府为了鼓励人们积极工作，设立了一条税收线，只有收入超过这条线的个人才需要缴纳所得税。

变化形式：无

相关单词：

1. below the line：在税收线之下，表示收入低于税收线的人不需要缴纳所得税。

2. tax bracket：税收等级，指的是税收线以下的税收等级。

3. income：收入，与above the line相对，指的是个人或公司获得的全部收入。

以上这些单词都与税收和收入有关，可以用来解释above the line这个词组的来源和含义。同时，这些单词也反映了社会经济制度的变化和人们对税收和收入的关注。

短语：

1. above the line收入

2. 超出线外

3. 高于线

4. 超过线

5. 在线上

6. 超过基准线

7. 在线内

8. 超过临界线

例句：

1. His salary is above the line, so he is able to live comfortably.

2. The company"s profits exceeded expectations and were above the line.

3. The stock market is hovering above the line, indicating a possible upturn.

4. The company"s sales are consistently above the line, indicating strong growth.

5. She is consistently above the line on her performance reviews, which is a testament to her hard work.

6. The company"s profits are well above the line, indicating that they are doing well financially.

7. The weather is currently above the line, meaning it is mild and pleasant.

英文小作文：

The Line - A Perspective

The line is a symbolic boundary that divides those who are doing well from those who are struggling. It represents a benchmark that we all strive to exceed, whether it be in our personal lives or in our professional careers. For some, the line represents a financial security that allows them to live comfortably, while for others, it represents a level of success that earns them recognition and respect.

However, just because we are above the line does not mean that we should rest on our laurels. It is a constant reminder that we must continue to work hard and stay focused if we want to maintain our position and surpass our goals. At the same time, we must also be mindful of those who are struggling just below the line, and do what we can to help them rise above their difficulties. After all, it is only by working together that we can truly achieve success and prosperity for all.