a cash sale

There will always be people that would rather send a check, donate through an estate or put cash in a bucket at a bake sale.

总有一些人宁愿寄支票，通过房地产捐赠，或者在烘焙义卖时，把现金放在桶里。

Under this scheme, towards the end of each quarter Lehman temporarily swapped some of its assets for cash with another bank or investor, but booked this as if it were a permanent sale of the assets.

在这一花招下，每到季度末，雷曼就和一家银行或投资者合谋，暂时将它的部分资产替换成现金，但是账上却记录为永久性地出售这部分资产。

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。