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.

youdao

要严格控制财务，应收账款到期了就要收款，并确实让账面获利转换成银行户头中的现金。

Have ironclad financial discipline. Collect on your receivables when they are due and make sure your paper profits translate into cash at the bank.

youdao

所以企业最终实现的收入不是应收账款的账面额度，而是实际上能够收回的额度。

Selling on credit can bring the corporations a mass of revenue in their financial statements, while the accounts receivable are not necessarily the real value.

youdao