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.

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。

youdao

The concepts of "rate of risk-loss" and"relative value" submitted in this paper, among other things, are instructive for appraising the commercial banks and their receivable accounts.

本文提出的债权资产“风险损失率”和“相对价值”的概念，对金融资产评估实践和应收账款评估操作具有一定的借鉴意义。

youdao

Accounts receivable is high, on the one hand, caused by the customer reasons, on the other hand, caused by the enterprises' imperfections of management; two factors will cause losses to enterprises.

应收账款的居高不下，一方面是客户原因造成的，另一方面是企业自身的应收账款管理的不完善造成的：两方面的原因都会给企业造成损失。

youdao

Although there can be many other causes, improperly recognized revenue usually shows up in growth of accounts receivable (AR).

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