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发信人: ltgboy(小鱼儿) 整理人: lxchuan(2004-04-25 18:30:56), 站内信件 |
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四十个常见的欺诈行为 （FORTY COMMON FORMS OF FRAUD ） 中国会计视野 作者：iaudit ----------------------- 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 ---- 
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