Here is how I have explained it over the years (But I’ve never done explained it without a sketch?) -
When you sight a rifle in you are supposed to do so on a level plane. If you sight a rifle in at 200-yards, the bullet will (approx) cross the line of sight at 25-yards going upward, then gradually come back down across the line of sight at 200-yards and gradually keep dropping until it strikes the earth.
With a 200-yard sighted-in rifle and you shoot 45 degrees uphill at a 200-yard target, your bullet will only be exposed to (about) 140-yards of gravity. So, the bullet will still be above the line of sight, close to where it would be if you had actually shot at a level target only a 140 yards away.
When the angle changes, the affect of gravity will change accordingly. The steeper the angle, (whether up or down) the less effect gravity has on it. Gravity pulls down perpendicular to a earth's level surface, so, when you shoot uphill or downhill, you are actually exposing the bullet to less gravity.
When I squirrel hunt with a 22, the rodent may be in a very tall pine tree, (let’s say 25-yards tall). The easiest way to calculate drop is to find the base (bottom) of the tree that the squirrel is in, and estimate how far away you are from the base of the tree. If the base of the tree is 50 yards away, even though the squirrel may actually be 65-70 yards away from you, gravity will only have 50 yards to pull the bullet down. So, aim at the squirrel as if he was at the base of the tree.
If you aimed at this squirrel like the 65-70 yards away he actually was, you would have missed. If you were shooting 45 degrees at a Mule Deer that was 300-yards away, as if he was 300 yards away, your bullet would have hit him like he was 210-yards away or depending on the cartridge, possibly 6" high?
Well I hope all of this wasn't too long-winded and makes a little sense.