Above par value 
 超过面值 
 1.指发行股票、债券等有价证券时，以高于该证券面值（face value; par value）之价格发售。
2.Having a current price above face value. This would generally be the case if the coupon paid on the bond exceeds the discount rate applicable, or if market interest rates fall after the bond is bought. If the bondholder had bought at a price above par, then he/she will suffer a capital loss upon maturity since the bond will only be redeemed at face value.
参考：par, at par, below par
 
above the line(item) 
 线上（项目）税前的收入和支出
 在编制国际收支平衡表、资产负债表和利润表时的习惯划分法。
1.在编制国际收支平衡表中，线上（项目），又称自主性交易（autonomous transaction)或事前交易（ex-ante),是经常账户（current account)、资本和金融账户（capital and financial account)各项目的统称。
2.在资产负债表中，线上的应收票据项目是指应列为流动资产的应收票据。
3.在利润表中是指计算毛利时所必须计入的项目。
 
absolute advantage
 绝对优势
 The name for the ability of one entity to engage in more efficient production than another entity. Assuming equal inputs, the entity with an absolute advantage will have a greater output.  






        金融英语考试