商贸英语|商人一定要看：四十个容易见到的欺诈行为

2. Stealing merchandise, tools, supplies, and other equipment items
盗窃产品、工具、存货和其他设施物资

3. Removing small amounts from cash funds and registers
从库存现金和资金账簿中挪用小额款项

4. Failing to record sales of merchandise, and pocketing the cash
销售产品时不作记录，并私自保留现金

5. Creating overages in cash funds and registers by under-recording^{2
通过登记入账时少计金额来私自截流现金}

6. Overloading^{3 expense accounts or perting advances to personal use
虚增成本或者挪用预付款用于私人作用与功效。}

7. Lapping collections on customers accounts
重复收取顾客的款项

8. Pocketing payments on customers accounts, issuing receipts on scraps^{4 of paper or in self-designed receipt books
套取顾客支付的款项，开具非正式或自制的收据}

9. Collecting an account, pocketing the money, and charging it off; collecting charged-off accounts and not reporting
隐匿收到的应收款项并将它作为坏账处置；或者收到已作为坏账处置的应收款项但未作报告

10. Charging customers accounts with cash stolen
收取顾客账款时盗窃现金

11. Issuing credit for false customer claims and returns
依据虚构的顾客索赔或退货签发贷项公告单

12. Failing to make bank deposits daily, or depositing only part of the money
没每天将款项送存银行，或仅存入部分款项

13. Altering dates on deposit slips to cover stealing
改变银行存单的日期，以掩盖盗窃行为

14. Making round sum deposits -- attempting to catch up by end of month
通过重复计量存款数（或指借助银行借贷反复创造存款）以在月底时掩盖（已存在的问题）

15. Carrying fictitious^{5 extra help on payrolls7, or increasing rates or hours
在薪资表中加入不真实的加班、或增加薪资率或工时}

16. Carrying employees on payroll^{6 beyond actual severance8 dates
在职员辞职后继续支付薪资}

17. Falsifying additions on payrolls; withholding^{9 unclaimed wages
在薪资表上虚增支出项目，扣留未领取的薪资}

18. Destroying, altering, or voiding cash sales tickets and pocketing the cash
伪造、篡改或作废（撕毁）现金销售单据，截留现金收入

19. Withholding cash sales receipts by using false charge accounts
用不真实的成本支出来扣减现金销售收入

20. Recording unwarranted cash discounts
记录未实质产生的现金打折 #p#

21. Increasing amounts of petty-cash vouchers^{11 and/or totals in accounting12 for disbur百度竞价推广ents
增加备用金支付的单据和/或支出项目的大全金额}

22. Using personal expenditure^{14 receipts to support false paid-out items
用个人的支出票据为依据制造不真实支出}

23. Using copies of previously^{15 used original vouchers, or using a properly approved voucher10 of the prior year by changing the date
用已用过的原始单据复印件，或用更改日期的单据}

24. Paying false invoices^{16, either self-prepared or obtained through collusion with suppliers
支付自己伪造、或与供货商勾结获得的不真实发票}

25. Increasing amounts of suppliers invoices through collusion
通过勾结供货商，增加发票的金额

26. Charging personal purchases to company through misuse^{17 of purchase orders
通过滥用供货订单，使公司为个人购货支付款项}

27. Billing stolen merchandise to fictitious accounts
给虚构的账户开账单，以隐藏被盗的产品

28. Shipping^{18 stolen merchandise to an employee or relatives home
将盗窃的产品运至内部雇员或其亲属家里}

29. Falsifying inventories^{19 to cover thefts or delinquencies
伪造存货盘存表/清单来掩盖盗窃或过失}

30. Seizing checks payable^{20 to the company or to suppliers
扣留本应该给公司或者提供商的支票}

31. Raising canceled bank checks to agree with fictitious entries
改大作废支票的金额，使之与不真实分录相符

32. Inserting fictitious ledger^{21 sheets
插入虚构的明细分户账单}

33. Causing erroneous footings of cash receipts and disbur百度竞价推广ent^{13 books
人为地错误大全现金收据和支付账簿的总额}

34. Deliberately^{22 confusing postings to control and detail accounts
故意混淆总账户与明细账户的过账}

36. Selling door keys or the combinations to safes or vaults^{23
出卖金柜、保险箱等的钥匙或密码}

37. Creating credit balances on ledgers^{24 and converting to cash
虚构应对账款，并提取现金}

38. Falsifying bills of lading and splitting with the carrier
伪造运费单据，并与承运人推荐

39. Obtaining blank checks and forging the signature
获得空白支票并伪造签字

40. Permitting special prices or privileges to customers, or granting business to favored suppliers, for kickbacks
允（许）诺给予客户特别打折的价格或其他打折项目，或者（保证）给予提供商特殊的利益，以获得回扣．