below the line

below the line音标为["bi:ləu ðə lein]，基本翻译为“在分界线以下”，速记技巧可以考虑用谐音“比老李”来帮助记忆。

Below the line这个词源于英语，它的词源可以追溯到中世纪英语，表示“在下面，在水平线之下”。这个词的变化形式包括名词below（在下面），副词belowly（在下面），形容词belowish（在下的）。

相关单词：

1. budget（预算）：这个词源于法语，表示“预算内的”，而below the line则表示“在预算线以下”，因此budget一词可以理解为“在预算线以下的部分”。

2. debit（借方）：这个词源于拉丁语，表示“欠债”，而below the line则表示“在账本的水平线之下”，因此debit可以理解为“在账本水平线以下的欠债”。

3. subsidy（补助金）：这个词源于拉丁语，表示“额外的帮助”，而below the line则表示“在水平线之下”，因此subsidy可以理解为“在水平线以下的额外帮助”。

以上这些单词都与below the line这个词源有关，它们在不同的历史和文化背景下演变而来，反映了人类社会的发展和变化。

常用短语：

1. below the line

收入未入账

未达到标准线

低于平均水平

2. hit the ground running

立即开始工作

迅速取得进展

3. keep one"s head above water

保持不负债累累

维持收支平衡

4. hit a brick wall

遇到困难无法突破

5. break even

不赚不赔

6. hit the buffers

遭遇挫折，受挫败

7. stumble upon sth.

无意中发现某事

例句：

1. The new employee hit the ground running and quickly became a valuable asset to the team.

新员工一上任就迅速投入工作，成为团队中不可或缺的一员。

2. She always keeps her head above water by managing her expenses carefully.

她总是精打细算，确保收支平衡。

3. The company hit a brick wall when it encountered a major technical problem.

公司在遇到一个重大技术问题时遭遇了挫折。

4. The team broke even in their first season, despite some setbacks along the way.

尽管过程中遭遇了一些挫折，该队在首个赛季收支平衡。5. After a long day of work, I hit the buffers and fell asleep on the couch.

工作了一整天后，我感到筋疲力尽，在沙发上睡着了。6. I stumbled upon a great book that changed my perspective on life.

无意间我找到了一本改变我对生活看法的好书。7. The movie was a box office hit, earning over $10 million below the line.

这部电影票房大卖，收入超过一千万美元作为票房以外的收入。

英文小作文：

I am always trying to improve myself and my financial situation, so I am always looking for ways to make my money go further. One of the ways I do this is by keeping my expenses low and investing in things that will earn me a return, such as stocks and shares or property investments. However, sometimes it can be difficult to know where to invest, especially when it comes to below the line investments. These investments are often overlooked because they are not visible on the balance sheet, but they can be very profitable if done correctly. For example, investing in local businesses or community projects can generate a significant return and create jobs and opportunities for others in the community. Therefore, it is important to be open-minded and consider all avenues of investment, including below the line investments, to ensure that your money is being put to good use and that you are contributing to the success of others in your community.