When you pay the credit card bill, you would record a decrease in the cash asset account on the balance sheet and a decrease in the "accounts payable" account on the balance sheet.
当你支付信用卡账单，你将在资产负债表上现金资产帐户记录一笔减少，同时在“应付账款”账户上减少同样大小的数额。
Then when you pay the bill, you don't touch the P&L, its simply a balance sheet entry that reduces Cash and reduces Accrued Expenses by $30, 000.
当你支付账单时，不涉及损益表，这仅仅是一笔平衡记账分录：减少”现金“3万美元，同时减少”应付费用“3万美元。
Because the deal was being recorded as a sale, the collateral disappeared from Lehman's balance-sheet and the bank used the cash it generated to pay down debt.
因为这项交易会被记录成一项出售，于是抵押品从雷曼的资产负债表中消失，雷曼从而可以用获取的现金偿还债务。
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