辽宁省丹东市某合资企业为汽车生产厂家配套生产零部件，由于种种原因，该单位三角债比较复杂，为克服生产经营困难，该厂以汽车厂所产汽车抵顶外欠款，抵债汽车不入帐，直接由汽车厂给第三方即另一债权方开发票，由该债权方开收据给该合资企业，同时，由该合资企业开收据给汽 Dandong City, Liaoning Province, a joint venture for automobile manufacturers supporting the production of parts and components, due to various reasons, the unit triangular debt more complex, in order to overcome the difficulties in production and operation, the plant car factory car top denominated arrears, Account, directly from the car factory to a third party that is another creditor to invoice, opened by the creditor to the joint venture, at the same time, the joint venture to open according to the steam