TERMIUM Plus®
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FRAUDE REPORTS DIFFERES [1 record]
Record 1 - internal organization data 2003-05-20
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- lapping
1, record 1, English, lapping
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 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. 2, record 1, English, - lapping
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- fraude par reports différés
1, record 1, French, fraude%20par%20reports%20diff%C3%A9r%C3%A9s
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 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. 1, record 1, French, - fraude%20par%20reports%20diff%C3%A9r%C3%A9s
Record number: 1, Textual support number: 1 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. 1, record 1, French, - fraude%20par%20reports%20diff%C3%A9r%C3%A9s
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad
Record 1, Main entry term, Spanish
- encubrimiento
1, record 1, Spanish, encubrimiento
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- falsificación del libro de contabilidad 1, record 1, Spanish, falsificaci%C3%B3n%20del%20libro%20de%20contabilidad
correct, feminine noun
Record 1, Textual support, Spanish
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