The travel company is just a front for drug trafficking.
这家旅行社不过是毒品交易的掩护场所。
《牛津词典》
2
After de-layering in this way, a company may be left with just a top level of senior managers, front-line managers and employees with direct contact with the public.
通过这种方式减少层级后，公司可能只剩下最高层管理人员、一线管理人员和与公众直接接触的员工。
3
Unearned fees are money a business collects from a customer up front for services the company has yet to perform.