1) presumption of fraud
舞弊推定
1.
So,we bring forward that risk-oriented audit model should be updated through importing the idea of presumption of fraud and assuredness to improve auditors ability to reveal management fraud.
为此,本文提出,风险导向审计应当继续更新审计理念,即引入舞弊推定和心证,以切实提高审计师揭露管理舞弊的能力。
2) 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。
3) 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。
4) malpractice
[英][,mæl'præktɪs] [美][mæl'præktɪs]
舞弊
1.
Game Analyses of Malpractice of Independent Audit and Studies of Counterplan;
独立审计舞弊的博弈分析与对策研究
2.
This paper introduces briefly the concepts and functions of the accounting computerization, reveals the phenomena and methods of the malpractice in the accounting computerization, and probes into how to prevent and control the malpractice behaviors in the accounting computerization.
简介了会计电算化的概念和作用,对会计电算化舞弊的现象和手段做了披露,就如何防范和控制会计电算化的舞弊行为进行了探讨。
3.
The work experience enables the author to summarise the characteristics and forms of economic duty malpractice.
根据工作实践,谈了经济职务舞弊的特点与类型及经济职务舞弊稽查中发现问题的技巧。
5) fraud
[英][frɔ:d] [美][frɔd]
舞弊
1.
An Study on Fraudulent Financial Reporting of Listed Companies;
上市公司财务报告舞弊研究
2.
Listed Company s Financial Report Fraud and It s Regulation in China;
我国上市公司财务报告舞弊及其规制
3.
The Corporation Governance Features of Fraud Firms;
舞弊公司的公司治理特征研究
6) malpractices
舞弊
1.
Discussion on how to prevent the risk of malpractices in the electronic commercial affairs;
浅谈如何防范电子商务舞弊风险
2.
Imperial examination malpractices in the Tang Dynasty chiefly result from the imperfections in the imperial examination system itself, as is evident in the lax check on the eligibility of examinees and the impact of human factors on examinations results, etc.
唐代科举制度自身的不完善是导致科举舞弊的主要原因 ,其主要表现为申送过程中举子资格审查流于形式 ,举子取解可以“不本乡贯” ;考试过程中的“行卷”、“公荐”、“通榜”、“呈榜”等人为因素对考试结果的制约。
补充资料：什么是实际全损和推定全损？
在船舶保险中，实际全损是指保险船舶发生保险事故后完全灭失或严重损坏，完全失去原有状态、效用，包括船舶失踪。船舶失踪必须同时具备以下三个条件：1、船舶在航行中失踪；2、船上船员和船舶同时失踪；3、失踪时间必须满六个月以上。而推定全损是指保险船舶发生保险事故后，保险当事人认为实际全损已经不可避免，或者为避免发生实际全损所需支付的费用将要超过船舶的保险价值而推论确定的全损。被保险人对案件作推定全损处理，首先需要被保险人提出委付，同时应递交委付申请书；保险人有权接受委付或拒绝接受委付。当保险人接受委付时，船舶所有权及所附带的权利和义务全部转移给保险人。当保险人拒绝接受委付时，不影响保险人对案件按推定全损进行处理。按推定全损赔付后，保险人的保险责任解除。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条