ed2k桥本凉jbs009:四十个常见的欺诈行为 （FORTY COMMON FORMS OF FRAUD ）

四十个常见的欺诈行为 （FORTY COMMON FORMS OF FRAUD ）

   中国会计视野 作者：iaudit
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1. Pilfering Stamps
　　盗用印鉴

　　2. Stealing merchandise, tools, supplies, and other equipment items
　　偷窃商品、工具、存货和其他设备物资

　　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
　　销售商品时不作记录，并私自保留现金

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

　　6. Overloading expense accounts or diverting advances to personal use
　　虚增费用或者挪用预付款用于私人用途。

　　7. Lapping collections on customer’s accounts
　　重复收取客户的款项

　　8. Pocketing payments on customer’s accounts, issuing receipts on scraps of paper or in self-designed receipt books
　　套取客户支付的款项，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其作为坏账处理；或者收到已作为坏账处理的应收款项但未作报告

　　10. Charging customer’s accounts with cash stolen
　　收取客户账款时偷窃现金

　　11. Issuing credit for false customer claims and returns
　　根据虚构的客户索赔或退货签发贷项通知单

　　12. Failing to make bank deposits daily, or depositing only part of the money
　　没有每日将款项送存银行，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，以掩盖偷窃行为

　　14. Making round sum deposits -- attempting to catch up by end of month
　　通过重复计量存款数（或指利用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 extra help on payrolls, or increasing rates or hours
　　在工资表中加入虚假的加班、或增加工资率或工时

　　16. Carrying employees on payroll beyond actual severance dates
　　在员工离职后继续支付工资

　　17. Falsifying additions on payrolls; withholding unclaimed wages
　　在工资表上虚增支出项目，扣留未领取的工资

　　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
　　使用虚假的费用支出来扣减现金销售收入

　　20. Recording unwarranted cash discounts
　　记录未实际产生的现金折扣

　　21. Increasing amounts of petty-cash vouchers and/or totals in accounting 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 expenditure 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 previously used original vouchers, or using a properly approved voucher 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 invoices, 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 misuse 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. Shipping 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 inventories 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 payable 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 ledger sheets
　　插入虚构的明细分户账单

　　33. Causing erroneous footings of cash receipts and disbursement books
　　人为地错误汇总现金收据和支付账簿的总额

　　34. Deliberately 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
　　出卖金柜、保险箱等的钥匙或密码

　　37. Creating credit balances on ledgers 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