商人必看常見的欺詐行爲

欺詐行爲在商場上會出現，那麼我們的商人應該怎麼注意呢?接下來，小編給大家準備了商人必看常見的欺詐行爲,歡迎大家參考與借鑑。

1. Pilfering1 Stamps

盜用印鑑

2. Stealing merchandise, tools, supplies, and other equipment items

偷竊商品、工具、存貨和其他設備物資

3. Removing small amounts from cash funds and registers

從庫存現金和資金賬簿中挪用小額款項

4. Failing to record sales of merchandise, and pocketing the cash

銷售商品時不作記錄，並私自保留現金

5. Creating overages in cash funds and registers by under-recording2

通過登記入賬時少計金額來私自截流現金

6. Overloading3 expense accounts or diverting advances to personal use

虛增費用或者挪用預付款用於私人用途。

7. Lapping collections on customer’s accounts

重複收取客戶的款項

8. Pocketing payments on customer’s accounts, issuing receipts on scraps4 of paper or in self-designed receipt books

套取客戶支付的款項，開具非正式或自制的收據

9. Collecting an account, pocketing the money, and charging it off; collecting charged-off accounts and not reporting

隱匿收到的應收款項並將其作爲壞賬處理;或者收到已作爲壞賬處理的應收款項但未作報告

10. Charging customer’s accounts with cash stolen

收取客戶賬款時偷竊現金

11. Issuing credit for false customer claims and returns

根據虛構的客戶索賠或退貨簽發貸項通知單

12. Failing to make bank deposits daily, or depositing only part of the money

沒有每日將款項送存銀行，或僅存入部分款項

13. Altering dates on deposit slips to cover stealing

改變銀行存單的日期，以掩蓋偷竊行爲

14. Making round sum deposits -- attempting to catch up by end of month

通過重複計量存款數(或指利用銀行借貸反覆創造存款)以在月底時掩蓋(已存在的問題)

15. Carrying fictitious5 extra help on payrolls7, or increasing rates or hours

在工資表中加入虛假的加班、或增加工資率或工時

16. Carrying employees on payroll6 beyond actual severance8 dates

在員工離職後繼續支付工資

17. Falsifying additions on payrolls; withholding9 unclaimed wages

在工資表上虛增支出項目，扣留未領取的工資

18. Destroying, altering, or voiding cash sales tickets and pocketing the cash

僞造、篡改或作廢(撕毀)現金銷售單據，截留現金收入

19. Withholding cash sales receipts by using false charge accounts

使用虛假的費用支出來扣減現金銷售收入

20. Recording unwarranted cash discounts

記錄未實際產生的現金折扣

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/或支出項目的彙總金額

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

用個人的支出票據爲依據製造虛假支出

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複印件，或使用更改日期的單據

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

支付自己僞造、或與供貨商勾結取得的虛假髮票

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，使公司爲個人購貨支付款項

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僱員或其親屬家中

29. Falsifying inventories19 to cover thefts or delinquencies

僞造存貨盤存表/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

人爲地錯誤彙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

出賣金櫃、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，並提取現金

38. Falsifying bills of lading and splitting with the carrier

僞造運費單據，並與承運人分享

39. Obtaining blank checks (unprotected) and forging the signature

取得空白支票並僞造簽字

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.