商人必看：四十个常见的欺诈行为

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

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    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）