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和/或支出項目的匯總金額

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

　　用個人的支出票據為依據制造虛假支出

　　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復印件，或使用更改日期的單據

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

　　支付自己偽造、或與供貨商勾結取得的虛假發票

　　25. Increasing amounts of suppliers’ invoices through collusion

　　通過勾結供貨商，增加發票的金額

　　26. Charging personal purchases to company through misuse17 of purchase orders

　　通過濫用供貨訂單，使公司為個人購貨支付款項

　　27. Billing stolen merchandise to fictitious accounts

　　給虛構的賬戶開賬單，以隱藏失竊的商品

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

　　將偷竊的商品運至內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

　　扣留本應該給公司或者供應商的支票

　　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

　　插入虛構的明細分戶賬單

　　33. Causing erroneous footings of cash receipts and disbursement13 books

　　人為地錯誤匯總現金收據和支付賬簿的總額

　　34. Deliberately22 confusing postings to control and detail accounts

　　故意混淆總賬戶與明細賬戶的過賬

　　36. “Selling” door keys or the combinations to safes or vaults23

　　出賣金柜、保險箱等的鑰匙或密碼

　　37. Creating credit balances on ledgers24 and converting to cash

　　虛構應付賬款，并提取現金

　　38. Falsifying bills of lading and splitting with the carrier

　　偽造運費單據，并與承運人分享

　　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)諾給予顧客特別優惠的價格或其他優惠項目，或者(保證)給予供應商特殊的利益，以取得回扣.

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