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.
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