商人必看常见的欺诈行为(2)

　　21. Increasing amounts of petty-cash vouchers11 and/or totals in accounting12 for disbursements

　　增加备用金支付的单据和/或支出项目的汇总金额

　　22. Using personal expenditure14 receipts to support false paid-out items

　　用个人的支出票据为依据制造虚假支出

　　23. Using copies of previously15 used original vouchers, or using a properly approved voucher10 of the prior year by changing the date

　　使用已使用过的原始单据复印件，或使用更改日期的单据

　　24. Paying false invoices16, either self-prepared or obtained through collusion with suppliers

　　支付自己伪造、或与供货商勾结取得的虚假发票

　　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 misuse17 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，以隐藏失窃的商品

　　28. Shipping18 stolen merchandise to an employee or relative’s home

　　将偷窃的商品运至内部雇员或其亲属家中

　　29. Falsifying inventories19 to cover thefts or delinquencies

　　伪造存货盘存表/清单来掩盖偷窃或过失

　　30. Seizing checks payable20 to the company or to suppliers

　　扣留本应该给公司或者供应商的支票

　　31. Raising canceled bank checks to agree with fictitious entries

　　改大作废支票的金额，使之与虚假分录相符

　　32. Inserting fictitious ledger21 sheets

　　插入虚构的明细分户账单

　　33. Causing erroneous footings of cash receipts and disbursement13 books

　　人为地错误汇总现金收据和支付账簿的总额

　　34. Deliberately22 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 vaults23

　　出卖金柜、保险箱等的钥匙或密码

　　37. Creating credit balances on ledgers24 and converting to cash

　　虚构应付账款，并提取现金

　　38. Falsifying bills of lading and splitting with the carrier

　　伪造运费单据，并与承运人分享

　　39. Obtaining blank checks (unprotected) and forging the signature

　　取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)诺给予顾客特别优惠的价格或其他优惠项目，或者(保证)给予供应商特殊的利益，以取得回扣.

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