fraud [frɔ:d]

fraud的基本解释

n.

欺骗, 骗子, 诡计, 欺诈, 诈欺

• That man was a fraud.
• 那人是骗子。

• He was found guilty of fraud.
• 他被判决犯有诈骗罪。

• People who tell your future by means of a pack of cards are frauds.
• 用一叠纸牌为你占卜未来的人都是骗子。

fraud的同义词

n. dishonesty · trickery · swindle

fraud所属的单词分类

Legal / 法律 [179]

summary judgment  ·  sidebar  ·  plea bargain  ·  hung jury  ·  family law  ·  constitutional law  ·  bar exam  ·  aid and abet  ·  voir dire  ·  probable cause

与fraud相关的网络例句 [注：此内容来源于网络，仅供参考]

There are many serious misleading in how to apply the principle of "fraud exception", whereas, it is necessary to make a legal research on the principle of "fraud exception" in light of former researches. The article consists of two parts. In the first part, the author put emphasis on the principle of abstract independence, the definition, the establishment and development of the principle of fraud exception, the analysis of the fraud, the theory, the prerequisite and the procedure of apply the principle of "fraud exception" in order to establish the general principle and necessary procedure. In the second part, the author analysis the existing backward conditions oflegislation and judicial practice in China, and courts" attitude to the judicial remedy for the principle of " fraud exception", further, the author puts forward some suggestions on how to make the legislation on the principle of "fraud exception" perfect, and how to apply the procedure of judicial remedy for the principle of "fraud exception". Lastly, the author hopes that these suggestions could benefit to the judicial practice and the future legislation on the principle of "fraud exception.

我国在加入世界贸易组织后，按照国际惯例和国际公约处理国际贸易中的纠纷己成为一种必然趋势，鉴于我国法院对如何准确适用信用证欺诈例外原则存在着严重误区，使得在先前学者研究的基础上再一次研究欺诈例外原则很有必要，本文分两个部分，第一部分对信用证独立抽象原则、信用证欺诈例外原则的定义、确立与发展、对例外原则下欺诈的分析、理论基础、适用条件以及程序等六方面展开论述，从而确立信用证欺诈例外原则的一般原则和必要的程序：第二部分主要分析我国司法实践中信用证欺诈例外原则司法救济的立法以及司法现状，及法院对欺诈例外原则的态度，从而对如何完善我国法院欺诈例外原则的法律依据以及如何正确适用欺诈例外原则的司法救济程序提出一些构思，希望为欺诈例外原则在我国的司法实践以及为以后的相应立法提供有益的参考。

Based on western accounting fraud theory and other correlated research, the author studies the motivates ^ maker and methods of listed company" fraud by case studying ; Considering CPA"s special role in preventing and detecting accounting fraud, the emphasis of the thesis is paid to CPAs responsibilities on detecting fraud and the cause of audit failure; in order to decreasing management fraud some counterbalances are put forward based on foregoing discuss.

本文在借鉴西方较为成熟的舞弊理论和相关研究成果的基础上，采用案例研究的方法对我国上市公司的会计舞弊的动机、舞弊者、手段进行了分析；鉴于注册会计师在防范和侦察会计舞弊时的特殊作用，本文重点探讨了注册会计师对于会计舞弊的责任及审计失败的原因，并针对论文中发现和提出的问题，从审计的角度提出了减少管理舞弊的相关对策。

Through the analysis of some cases of fraud, it makes a conclusion that the proceedings fraud as a typical triangular form of fraud should be punished for the crime of fraud.

通过案例分析论述了诉讼诈骗行为应属于三角诈骗的典型形式，应当以诈骗罪论处。

与fraud相关的网络解释 [注：此内容来源于网络，仅供参考]

fraud：欺诈

能够令外方股东不惜诉诸法律强制张锴雍向董事会报告资金去向,资金挪用规模必然非同小可,而且记者从中科智在新加坡股票交易所对外公布的公告中看到,外方股东对于这一事件的定义措辞强硬,认定中方存在"欺诈"(Fraud)行为.

fraud：舞弊

新CIA考试大纲将内容分为对应的四部分:三、从近两年来的CIA发展方向看,考试重点内容:(1)舞弊(Fraud)的特点、如何判别舞弊、如何防止弊等等所有与舞弊相关的内容(2)自我控制评价、内部控制的特点及其作用、所有与内部控制的内容(3

fraud：诈骗

他强调,上述行动是依据那委员会的工作进度进行,不会受外界人士.(槟城)槟州首席部长林冠英说,在豆蔻村最新地契还未发出之前,前朝州政府便批准发展准证,这的确是不寻常的程序,可是,前朝政府还是把当中的"诈骗"(fraud)合法化了.

fraud：欺骗

[55] 古拉丁文fraus一字的意义要比英文中"欺骗"(fraud)一字的意义广泛. A. Watson以为较妥当的英译为wrong. 此处姑译为"对不住". 参:Watson,前引书,页104.

Accounting fraud：会计欺诈

[中文摘要]会计欺诈(Accounting fraud)是会计主体在会计活动中,管理方出于不良动机有意虚构会计信息,或者披露被歪曲的财务状况以谋求非法利益的一种机会主义行为.