What does bottom line mean?

[Mickey]

Business English Lesson, Advanced Level

ESL/EFL Test #152 "Income Statements", question 9

The final entry is the ......... line, which represents net earnings of the company during the accounting period.

(a) balance
(b) base
(c) black
(d) bottom

Business English Lesson, Advanced Level

ESL/EFL Test #152 "Income Statements", answer 9

The final entry is the bottom line, which represents net earnings of the company during the accounting period.

Correct answer: (d) bottom

Your answer was: correct
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What does "bottom line" mean in this sentence?

[Alan]

Hi,

It simply means the last line.

Alan
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English as a Second Language
You can read my ESL story Present Simple

[Mister Micawber]

Yes, the final net result of adding (sales income, etc) and subtracting (operating expenses, etc) all the items above it on the page.
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Native English teacher at Mister Micawber's