Joe Biden's position and willingness to appear on these phone calls with his son's business partners enables all of Hunter's "activities".

He answered the phone when his son called, and didn't discuss anything but social pleasantries and chit chat. You know - like a human being. Who doesn't refuse to talk to his son. So while Hunter might have leveraged that into creating the unseemly business he did, but doesn't involve any wrongdoing by Biden.

Money was deposited in Biden's bank account, to directly answer your question.

Was it $27 million? Was it in repayment of a loan that Biden made (ie. no more money going in than out)?

There's a reason these statements use such convoluted phrasing with the passive voice, like "money was deposited in Biden's bank account," rather than a more direct claim that "Joe Biden was paid by foreign companies." Because the latter isn't true, but if you say the former you can get people who aren't paying attention to think that you've said the latter.