虛假帳務 的英文怎麼說

中文拼音 [xūjiǎzhàngwù]
虛假帳務 英文
deceptive accounting
  • 虛 : Ⅰ名詞1 （空虛） void; emptiness 2 （政治思想等方面的道理） guiding principles; theory 3 （二十八...
  • 假 : 假名詞1. （按照規定不工作或不學習的時間; 假期） holiday; vacation 2. （經過批準暫時不工作或不學習的時間; 休假） leave of absence; furlough
  • 帳 : 名詞1. （用布、紗或綢子等做的遮蔽物） curtain 2. （關于貨幣、貨物出入的記載） account 3. （帳簿） account book4. （債） debt; credit
  • 務 : Ⅰ名詞1 （事情） affair; business 2 （姓氏） a surname Ⅱ動詞1 （從事; 致力） be engaged in; devote...
  • 虛假 : false; sham
  • 帳務 : rating & billing
  1. Secondly, from the pattern of listed company " s handle profit. they often use these ways to manipulate profit, such as connected bargain obviously is unfair, forge documents manufacture busines, abuse the accountancy policy, ask for help of local government and so on

    其次，從上市公司利潤操縱的方式看，利用顯失公允的關聯交易、偽造單據虛構經濟業務、濫用會計政策假帳真算、藉助地方政府的默契配合等是上市公司利潤操縱普遍採取的方式。
  2. I stress on three requests to the objective aspects of the crime of evading taxes. the first is the illegality of the action, which includes the break of tax material law and the tax procedural law. the second is the statute of the actions and means, which is only within the circumstances that " the taxpayer obtains the taxation by the means of forging, altering, concealing or destroying account books and vouchers for the accounts without authorization, or overstating or omitting or understating incomes in account books, or refusing to file his tax returns after the tax authorities have notified him to do so or filing false tax returns or export declaration or by other deceptive means.

    著重論述偷稅罪客觀方面的三項要求：一是行為的違法性，包括違反稅收實體法和稅收程序法；二是行為手段的法定性，即僅限於「偽造、變造、隱匿、擅自銷毀帳簿、記帳憑證，在帳簿上多列支出或者不列、少列收入，經稅務機關通知申報而拒不申報，進行虛假的納稅申報，以假報出口或者其他欺騙手段騙取」 ；三是行為量化標準的法定性，即必須同時滿足法律規定的絕對數和相對數兩條件。
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