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1)  Features of fraud
舞弊特征
2)  accounting fraud pattern
会计舞弊特征
3)  symptoms of fraud
舞弊征兆
4)  serious and high-level malpractices
重大舞弊的界定和特征
5)  cheating [英][tʃi:t]  [美][tʃit]
舞弊
1.
In recent years, many marketing corporations have been faced with the problem of cheating on the accounting information,which has brought a serious economic consequence directly.
本文从经济学的角度 ,运用理性原理分析了上市公司会计信息舞弊的深层次原因 ,认为现行的制度安排诱发了会计信息的违法性造假 ,要根治上市公司的会计信息舞弊行为必须进行制度创新。
2.
Based on the game model of "prisoner dilemma", this paper set up the game model of the students’ cheating in an examination and the game model of the teacher—student’s cheating in an examination, indicated the reasons of the students’ cheating in an examination, put forward the conditions and countermeasures of how to prevent the cheating in an examination.
本文运用“囚徒困境”博弈模型,建立了学生考试舞弊的博弈模型和师生考试舞弊博弈模型,指出了学生考试舞弊的本质原因,并提出了防治考试舞弊的条件和对策。
3.
Higher education examinations for self-learners are quite prosperous nowadays in China,yet cheating is a serious problem in the examinations,where cheaters with different and complicated intentions use various cheating means,what s important,they do so nearly openly.
随着我国自考事业的蓬勃发展,考试舞弊的问题也日益严重,呈现出手段多样化、动机复杂化、人员广泛化、行为公开化的特点。
6)  fraudulent practice
舞弊
1.
Discussion on fraudulent practice in computerized accounting and its countermeasure;
会计电算化舞弊及其防范措施的问题探讨
2.
Besides the reasons of the studens them self,fraudulent practices in the college entrance examination are also closely related with the exam environment.
高考舞弊除了学生自己的原因外,还与考试环境密不可分。
3.
The fraudulent practice in various examinations in Ming dynasty was the reflection of the decayed action in the administration of officials on the selection and application of able people.
明代的各级各类考试中的舞弊现象,是吏治腐败在人才选拔任用上的反映。
补充资料:会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料的职权
会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料的职权:会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料必须符合国家统一的会计制度的规定,不得伪造、变造会计凭证、会计帐簿,报送虚假的会计报表。  用电子计算机进行会计核算的,对使用的软件及其生成的会计凭证、会计帐簿、会计报表和其他会计资料的要求,应当符合国务院财政部门的规定《会计法》 第10条
说明:补充资料仅用于学习参考,请勿用于其它任何用途。
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