坐支
词典unauthorized outlay out of receipt：[财]坐支。
词典use of revenue to finance expense：[财]以收抵支。
1. 部门和单位上缴财政专户的预算外资金，必须按财政部门规定的时间及时缴入财政部门在银行开设的预算外资金专户，不得拖欠、截留和坐收坐支。
Departments and units have to turn in capital over budget of financial special account to capital over budget special account which is set by financial departments in the bank by the financial department stated time, without being delayed, remained and using collected cash for payment.
2. 不能按期还本付息的，应由企业用更新改造资金和企业基金归还，不得挤入成本和坐支利润。
They are not permitted to make repayment by way of including the loan in the cost of products or out of profits previously accumulated.
3. 严格执行库存现金限额，超过部分必须及时送存银行，不坐支现金，不认白条抵押现。
Strictly execute the cash float, the cash above the mentioned must deposit in bank, not pay by the income and consider the blank note as the cash.