帐外资产 [会计] invisible assets ; non-ledger assets ; [会计] unlisted assets ; assets out of accounts
帐外负债 [金融] liability out of book
帐外交易 off-balance-sheet transaction
帐外的 Invisible
记帐外汇 exchange of account ; Book Foreign Exchange ; [贸易] foreign exchange of account ; accounting foreign exchange
帐外物资 Hidden Assets
帐外筹资 off-balance-sheet financing
帐外设帐 keep additional accounts in addition to the authorized ones
帐外业务活动 off-balance-sheet activities
对方单位或者个人在帐外暗中收受回扣的，以受贿论处。
It shall be guilty of taking bribe, if the organisations or individuals accept the secret discount without normal accounting records.
在帐外暗中给予对方单位或者个人回扣的，以行贿论处；
It shall be guilty of giving bribe if managers give a secret commission to the other organisations or individuals without the normal accounting records.
收受回扣、手续费构成本罪的需要具备“帐外暗中”这一重要条件。
Receive commission, service charge construct cost guilty need possess this important terms "in the dark outside the account".
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