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1、Financial Crime -金融犯罪,NO. 33,2,Embezzlement：盗用资产 The wrongful use, for ones own selfish ends, of the property of another when that property has been legally entrusted to one. Larceny：盗窃 The unlawful taking and carrying away of the property of another or of the company, with intent to deprive the own
2、er of its use or to appropriate it to the use of the perpetrator or of someone else.,3,False reporting：虚假报告 The act of representing figures in formal presentations or formal releases to the financial press with performance figures that have been intentionally miscalculated or exaggerated to create t
3、he impression that a company is still meeting its financial objectives and targets, thereby meeting the expectations of the financial community and the general public so that they still value the worth of the company.,4,Fraud：诈骗 International misrepresentation, concealment, or omission of the truth
4、for the purpose of deception or manipulation to the detriment of a person or an organization. Money laundering：洗钱 The act of turning dirty money into clean money.,5,Loan sharking： 高利贷 Unauthorized and illegal lending of money by individuals and usually criminal organizations to other individuals and
5、 small local business. Tax evasion：逃税 The practice of falsely reporting income or revenue to avoid paying taxes on the hidden amounts.,6,Usage,Following are examples of how the various terms dealing with financial crime may be used: （以下是如何使用有关金融犯罪术语的例句：） It was a classic case of embezzlement. He was
6、 skimming money off the top to feed his gambling habit.,7,He was charged with petty larceny for stealing computer equipment. What a fraud! They kept multiple sets of books to hide revenue so they could fatten their personal bank accounts.,8,The company looked good, but they were cooking the books. T
7、hey used a lot of false reporting to hide some of their debt. I cant use those figures. We didnt do that well last quarter. If we let this out, well be hit with false accounting.,9,Stay away from that place! Theyre just loan sharks in disguise. That shop is a front for the mob. They use it for money
8、 laundering. Theyve been hiding revenue for the last 4 years. The government finally caught them for tax evasion.,10,Summary,Any type of financial crime is unhealthy for a company, and leads to mistrust by insiders (company staff) and outsiders (general public). Not only is it bad for business, but most types are serious offences punishable by stiff fines and/or imprisonment.,11,任何类型的金融犯罪都不利于公司的健康发展，还会使内部人员（公司职员）和外部人员（公众）对公司失去信任。这不但影响公司的正常运营，而且大部分金融犯罪都严重触犯法律，会被处以高额罚金，甚至被判入狱。,