It is obvious that the companies which is involved in inappropriate accounting estimates were doing earnings management with adopting of discretionary accruals items and below-the-line items .

会计估计失当公司明显存在利用操控性应计项目和 线 下项目进行利润 调 增的盈余管理 行为。

Free samples are below-the-line advertising .

赠送样品属于 线 下广告。

Below-the-line advertising has the advantages of being cheap and very easy to produce .

低 层次广告 宣传 品有成本低廉，编写容易的优点。

The advertising campaign will be supported by a PR and below-the-line promotion

广告宣传活动将采取公关和 线 下促销的 形式。