商人必看常見的欺詐行為(2)
21. Increasing amounts of petty-cash vouchers11 and/or totals in accounting12 for disbursements
增加備用金支付的單據(jù)和/或支出項(xiàng)目的匯總金額
22. Using personal expenditure14 receipts to support false paid-out items
用個(gè)人的支出票據(jù)為依據(jù)制造虛假支出
23. Using copies of previously15 used original vouchers, or using a properly approved voucher10 of the prior year by changing the date
使用已使用過的原始單據(jù)復(fù)印件，或使用更改日期的單據(jù)
24. Paying false invoices16, either self-prepared or obtained through collusion with suppliers
支付自己偽造、或與供貨商勾結(jié)取得的虛假發(fā)票
25. Increasing amounts of suppliers’ invoices through collusion
通過勾結(jié)供貨商，增加發(fā)票的金額
26. Charging personal purchases to company through misuse17 of purchase orders
通過濫用供貨訂單，使公司為個(gè)人購貨支付款項(xiàng)
27. Billing stolen merchandise to fictitious accounts
給虛構(gòu)的賬戶開賬單，以隱藏失竊的商品
28. Shipping18 stolen merchandise to an employee or relative’s home
將偷竊的商品運(yùn)至內(nèi)部雇員或其親屬家中
29. Falsifying inventories19 to cover thefts or delinquencies
偽造存貨盤存表/清單來掩蓋偷竊或過失
30. Seizing checks payable20 to the company or to suppliers
扣留本應(yīng)該給公司或者供應(yīng)商的支票
31. Raising canceled bank checks to agree with fictitious entries
改大作廢支票的金額，使之與虛假分錄相符
32. Inserting fictitious ledger21 sheets
插入虛構(gòu)的明細(xì)分戶賬單
33. Causing erroneous footings of cash receipts and disbursement13 books
人為地錯(cuò)誤匯總現(xiàn)金收據(jù)和支付賬簿的總額
34. Deliberately22 confusing postings to control and detail accounts
故意混淆總賬戶與明細(xì)賬戶的過賬
36. “Selling” door keys or the combinations to safes or vaults23
出賣金柜、保險(xiǎn)箱等的鑰匙或密碼
37. Creating credit balances on ledgers24 and converting to cash
虛構(gòu)應(yīng)付賬款，并提取現(xiàn)金
38. Falsifying bills of lading and splitting with the carrier
偽造運(yùn)費(fèi)單據(jù)，并與承運(yùn)人分享
39. Obtaining blank checks (unprotected) and forging the signature
取得空白支票并偽造簽字
40. Permitting special prices or privileges to customers, or granting business to favored suppliers, for “kickbacks”
允(許)諾給予顧客特別優(yōu)惠的價(jià)格或其他優(yōu)惠項(xiàng)目，或者(保證)給予供應(yīng)商特殊的利益，以取得回扣.
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商人必看常見的欺詐行為(2)
