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词汇 line-item
释义 line item
noun[ C ]
 finance & economics USspecializeduk /ˈlaɪn ˌaɪ.təm/ us /ˈlaɪn ˌaɪ.t̬əm/
a single part of a financial statement, especially one giving details of the accounts of a company or government分项账目
SMART Vocabulary: related words and phrases

Accounting
accountancy
accountant
accounting
accounts
auditor
bad debt
balance
balance sheet
bill
budget
creative accounting
double entry bookkeeping
false accounting
forensic accountant
forensic accounting
loss
unaudited
uncredited
unreconciled
write something down

Examples of line item


line item
Often there is no explicit lineitem in a hospital's budget for an ethics committee.
That is to say that the amount billed that month is % of the overall lineitem.
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By contrast, in zero-based budgeting, every lineitem of the budget must be approved, rather than only changes.
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In 43 states, governors have lineitem veto power.
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Above-the-line expenditures reflect the expected lineitem compensation for an official above-the-line member's role in a given film project.
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To determine the confirmed lineitem performance two virtual quantities are introduced: the virtually committed order and the virtual delivery.
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The total of the subledger would match the lineitem amount on the general ledger.
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In some systems, estimate line items and resources are the same, in other systems, various resources may be included with a lineitem.
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Some municipalities have used an explicit view tax since 2003, itemizing the view from a property as a separate lineitem with a dollar amount.
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This corresponding lineitem in the general ledger is referred to as the controlling account.
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This reprogramming was followed by a lineitem budget of $16 million the following year.
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The tool aims to get rid of the collection of receipts by uploading them to a user's expense system as a lineitem.
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Each lineitem listed in the financial statement is listed as the percentage of another lineitem.
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Wikipedia

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Most of the existing research on discretionary accounting choices, in areas other than pensions and post-retirement benefits, centers on managing financial statement line items.
The confirmed lineitem performance of one product p for a delivery week is calculated as the ratio of the virtual delivery to the virtually committed order.
From
Wikipedia

This example is from Wikipedia and may be reused under a CC BY-SA license.
See all examples of line item
These examples are from corpora and from sources on the web. Any opinions in the examples do not represent the opinion of the Cambridge Dictionary editors or of Cambridge University Press or its licensors.
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