线下项目支出 [会计] below-the-line expenditure
Used Current Accruals, Item below the line andRelated Parties sales for measuring EM, and the type of the biggest shareholder,equity structure and the composition of the board of directors for measuring CG.
其中代表盈余管理的指标为:流动性应计、线下项目、关联方购销。 代表治理结构的指标为:大股东类型、股权结构、董事会构成。
参考来源 - 公司治理结构与盈余管理的实证研究Using statistics test and regression model,the dissertation conducts a test on the items below the line and the accrual earnings. Some evidence about RPLC’s earnings management is made finally.
最后,笔者对盈亏反复上市公司的盈余管理行为进行了实证研究,利用相关性检验和回归模型,分别对盈亏反复上市公司线下项目和应计利润进行了检验,获得了盈亏反复上市公司进行盈余管理的证据。
参考来源 - 盈亏反复上市公司盈余管理研究·2,447,543篇论文数据，部分数据来源于NoteExpress
线上的预算是巨大的，另外还有许多线下的黑盒项目，我们在预算内加入了更多的东西。
The online budget is huge and then we have all of this offline black box stuff, where we add more things to the budget.
农村联合发展部成立了另一个委员会来建议提出更好的方法以确定哪些人有资格享受贫困线下支助项目。
The Union Rural Development Ministry set up another committee to suggest better methods to identify people eligible for programs designed for the poor (those below poverty line).
你要能够带领创意项目，负责拓展，为我们的客户执行线上线下的概念。
You are expected to lead creative projects and be responsible for developing and executing online and offline concepts for our clients.
应用推荐