在这种手法下，外单位的账面上表现为“应收账款”和“银行存款”等科目以相同的金额一收一付，而本单位为外单位套取现金，从中牟取回扣。
In this way, outside the unit book shows "accounts receivable" and "bank deposits" and other subjects in the same amount of a charge to pay cash, and other units for the units, get kickbacks from.
应收账款占总资产的比例、存货占总资产的比例、审计意见、当年和前一年度的盈利状况等因素对年度审计费用的影响并不显著。
Other factors like inventory to total assets, ratio of receivables to total assets and the type of auditor's opinion, however, have no notable influence on audit fees.
近几年，企业的外包形式越来越多，出现了营销外包、人力资源管理外包、应收账款外包、生产外包等。
More and more outsourcing forms arisen in recent years, such as marketing outsourcing, human resource outsourcing, account receivable outsourcing, and manufacture outsourcing, etc.
从外部体系的角度入手，考察浮动抵押与应收账款质押等相关制度的关系，发掘我国动产浮动抵押的体系缺憾；
In the view of the external system, examine the relationship between floating mortgage and pledge of accounts receivable and other related system, explore the defect of China's floating charge system;
如何监控应收账款发生以及如何处理企业的逾期应收账款无法得到回收、而且拖欠的数额呈现有增无减的趋势等问题，已经成为我们企业管理中不容回避的一个重大课题。
How to control the receivables and how to suppress the trend of failing to get back outdated receivables and increasing of the outdated receivables has become an unavoidable problem.
第二、四、五、六、七章着重就经销商在流通渠道、应收账款、营销人员管耻、物流、信息等领域都存在大量显性或隐性风险进行探讨。
The third, fourth, fifth, sixth and last chapters focus on the currency, finance, salesman's management, logistics , information fields exist fold or unfold risk and give a lot of discuss.
模型运行产生铜加工企业的存货风险参考指数、应收账款风险参考指数及风险综合指数等三个风险评估的参数。
The result of running this modal are Risk Reference Index of Inventory, the Risk Reference Index of Accounts Receivable and the Integrated Risk Index.
然后，通过供给、需求、市场环境等三个方面重点研究了电力企业应收账款证券化的可行性。
Then, this paper mainly studied the feasibility of electric power enterprise receivables securitization on the supply, demand and market environment.
应收账款的发生是激烈的商业竞争、销售与收款的时间差距等所引起的必然结果。
The inevitable result which account receivable's occurrence is the intense commercial competition, sells and receives money the time disparity which and so on causes.
应收账款的发生是激烈的商业竞争、销售与收款的时间差距等所引起的必然结果。
The inevitable result which account receivable's occurrence is the intense commercial competition, sells and receives money the time disparity which and so on causes.
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