查询词典 practice fraud

Even if both the creative accounting phenomenon and accounting fraud appear in companies with financial difficulties and are aimed to misreport, there has to make a difference between them: creative accounting represents the manipulation of the accounts according to accounting regulation and the law, while the techniques that break the law are considered accounting fraud.

即使双方的创造性会计与会计舞弊现象出现在经济上有困难的公司，并旨在错报，有使他们之间的区别：创造性会计代表对账目操纵按照会计制度与法律，而技术，被认为是违法的会计欺诈行为。

Even if both the creative accounting phenomenon and accounting fraud appear in companies with financial difficulties and are aimed to misreport, there has to make a difference between them: creative accountingrepresents the manipulation of the accounts according to accounting regulation and the law, while the techniques that break the law are considered accounting fraud.

即使双方的创造性会计与会计舞弊现象出现在经济上有困难的公司，并旨在错报，有使他们之间的区别：创造性会计代表对账目操纵按照会计制度与法律，而技术，被认为是违法的会计欺诈行为。

The issuer shall honor the presentation, if honor is demanded by a nominated person who has given value fraud, a confirmer who has honored its confirmation in good faith,a holder in due course of a draft drawn under the letter of credit which was taken after acceptance by the issuer or nominated person,or an assignee of the issuer or nominated person's deferred obligation that was taken for value and without notice of forgery or material fraud after the obligation was incurred by the issuer or nominated person,and

开证人应对付提示，如果提出兑付要求的是已善意给付价值且未事先得到伪造或实质性欺诈通知的指定人已善意履行兑付责任的保兑人信用证项下已被开证人或指定人承兑的汇票的正当持票人；开证人或指定人的延期付款义务的受让人，只要受让人已给付价值又未事先得到关于伪造或实质性欺诈的通知，而且受让行为又是在开证人或指定人承担延期付款义务之后做出的，及

Japan speculated that the legal profession, according to Tetsuya Komuro situation, from blame if the fraud is substantiated, even if the reimbursement have to eat at least 3 years, Lao Fan, and if not take-off at 5 years, the highest point of view or even 10 years, the small room Tetsuya suspected of fraud in the end, how will the development of music in Japan, a firm shocks dropping a bomb.

日本法律人士推测，依小室哲哉的情况来看，如果诈欺罪嫌真的成立，就算偿还最少也得吃3年牢饭，如果没有的话则以5年起跳，最高甚至上看10年，小室哲哉的涉嫌诈欺事件到底会如何发展，在日本乐坛确实的投下一颗震撼弹。

A will procured by fraud and deception, like any other instrument, may he de creed void, and set aside; and so a particular portion of a will may be excluded from probate, or held in operative, if induced by the fraud or undue influence of the person in whose favor it is.... So a will may contain provisions which are immoral, irreligious, or against public policy, and they will be held void.

如果欺诈或不正当地对遗嘱人施加影响，那么遗嘱的某些内容可能被排除在认证之外或仅是部分地得到执行……所以，遗嘱可能包含不道德、违反宗教或公共政策的内容，这些内容将被判决无效。

He put forwards that the article 4 of crime of L/C fraud in Chinese Criminal Law isn"t in compliance with the principle of penalty according to criminal law, and it will destroy L/C system. The principles of fairness, honest and credibility and prohibition of civil right abuse in General Rules of Civil Law have the feature of indetermination. The litigation of civil right attached to criminal procedure and litigation property save in the Code of Criminal Procedure, in view of their imperfection, cause the repeating capital frozen by police bureau, procuratorate and court. In view of low requirement of civil litigation capital save in Civil Procedure law, the frequent capital frozen happens all the time. Summary of Panel Discussion Concerning Chinese Coastal Area"s Economic and Judicial Work, owing to its low status and evidence"s inexplicitness of issuing ban, results in judger"s unrestrained jurisdiction power. Therefore, this author concludes that the characteristics of fragmentsand imperfection of Chinese L/C laws are disadvantageous to the perfection of the L/C legislation system ,and can not instruct judges to try the cases of L/C fraud effectively.

由于《美国统一商法典》的第五章关于信用证欺诈的规定相对我国法律而言比较完善，笔者在本文对其也作了论述，以期对我国未来的立法有所启示；第三部分主要分析了我国目前的有关信用证欺诈的规定，并指出《刑法》的有关信用证诈骗罪的规定的第4款不符合罪刑法定的要求，它对信用证的运行机制有极强的破坏性；《民法通则》中与信用证欺诈有关的公平、诚实信用、禁止权利滥用原则有其适用时的不确定性；《刑事诉讼法》关于刑事附带民事及诉讼保全的规定，由于规定的不完善，导致公、检、法等各机关对信用证的重复冻结；由于《民事诉讼法》对财产保全的条件要求过低，导致实践中信用证冻结频繁发生；《会谈纪要》由于其效力低和对发布禁令要求的证据并不明确，导致实践中法官的自由裁量权无限扩大。

In order to hit the fraud in a lawsuit of severity and safeguard the regular adjudicating activities of the tribunal and the title to property or material benefit of other person, it is of significance to add the crime of fraud in a lawsuit in Chinese criminal law.

为了打击严重的诉讼欺诈行为，维护司法机关的正常活动和保护公私财产的所有权，在刑事立法中增设诉讼诈骗罪具有重要的现实意义。

Nowadays, under the this circumstance , B/L becomes the primary tool of maritime fraud .B/L fraud greatly disserved international trade, shipping, insurance and finance.

在这种情况下，一纸提单在单证交易为主要交易方式的今天成为海运欺诈利用的主要对象，提单欺诈已经成为目前海事欺诈的最主要形式。

And the ceaseless face-lifting of financial fraud method set heavy barrier to turn over a fraud to work.

而财务舞弊手段的不断翻新为反舞弊工作设置了重重障碍。

It is important value to discuss the act of fraud I think the act of fraud is a act that a person fictionalizes the fact or conceals the truth to deceive the other people with purpose which gain public or private money or property or benefit illegally , then enable the other people to sink into the mistake and pay his money or property to behavior person .

本文通过对诈骗行为概念的比较与辨析，认为诈骗行为是行为人以非法获取公私财产或财产性利益为目的，以虚构的事实或隐瞒真相的方法欺瞒他人，足以使他人陷于错误并做出行为人所希望的处分财产的行为。

There had been a moment during the breakfast meeting, though, after the backslapping and the small talk and when all of us were seated, with Vice President Cheney eating his eggs Benedict impassively and Karl Rove at the far end of the table discreetly checking his BlackBerry, that I witnessed a different side of the man.

那次早餐会期间，在表示过关心和寒暄以后，我们所有人坐了下来，我注意观察了一下，副总统切尼面无表情地吃着班尼迪克蛋（Eggs benedict，源自美国，以英式松饼、火腿、水煮蛋以及荷兰酱组合而成），卡尔。罗夫在餐桌的远端谨慎地经常查看他的黑莓手机，我目睹了他所不为人知的一面。

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