TERMIUM Plus®

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FRAUDULENT ENTRY [3 records]

Record 1 2003-05-20

English

Subject field(s)
  • Accounting
DEF

The act of fraudulently withholding cash receipts and covering up the current deficiency by depositing subsequent receipts. The process continues indefinitely until restitution is made or the stratagem is discovered or covered up by a fraudulent bookkeeping entry.

French

Domaine(s)
  • Comptabilité
DEF

Fraude qui consiste pour un employé malhonnête à s'approprier une partie des paiements reçus par son employeur et à dissimuler ce détournement de fonds en déposant des sommes reçues subséquemment.

OBS

Ce procédé peut se continuer indéfiniment, du moins jusqu'à ce que la fraude soit découverte ou que l'employé malhonnête restitue la somme volée ou dissimule son vol au moyen d'une écriture portée frauduleusement au débit d'un compte de charges.

Spanish

Campo(s) temático(s)
  • Contabilidad
Save record 1

Record 2 2001-07-19

English

Subject field(s)
  • Government Contracts
  • Commercial Law
CONT

Be privy to the making of a false or fraudulent entry in a register.

French

Domaine(s)
  • Marchés publics
  • Droit commercial
OBS

Termes provenant du Guide de la politique des approvisionnements et services en usage au MAS.

Spanish

Save record 2

Record 3 2001-07-11

English

Subject field(s)
  • Bankruptcy
CONT

Be privy to the making of a false or fraudulent entry un a register.

French

Domaine(s)
  • Faillites

Spanish

Save record 3

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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