循じゅん環かん取とり引ひき

noun

round-trip transaction; round-tripping

Business term for a transaction where goods or money are moved in a circle, often to inflate sales figures or for tax avoidance. Used in accounting and finance contexts.

• その会かい社しゃは循じゅん環かん取とり引ひきで売うり上あげを水みず増まししていた。

  That company inflated its sales through round-trip transactions.

• 循じゅん環かん取とり引ひきは粉ふん飾しょく決けっ算さんの手て口ぐちの一ひとつだ。

  Round-tripping is one method of window dressing financial statements.