国际贸易与融资领域金融欺诈的信号和语义.doc

国际贸易与融资领域金融欺诈的信号和语义在国际贸易与融资领域，机会与损失几乎是相等的；能够较早地识别金融欺诈，对于避免卷入诈骗案件而遭受惩罚和减少损失无疑就是最关键的了。本文根据研究提出如下金融欺诈惯用的词语供有关人士参考。 ? 一、风险警告信号： 金额大的惊人???? LARGE AMOUNTS THAT DROP OUT OF THESKY 交易结构 DEAL STRUCTURE 两个或两个以上的中间人 ????? 2 or more middlemen 可转让交易内的履约保证书等过于复杂的交易 ????? overly complex deals transferable with performance bond tie-in 有条件转让账户/代理人账户 ???? escrow acts/nominal acts 低风险或无风险却太高回报 ??? TOO HIGH A RETURN WITH LOW OR NO RISK 非客户或最近开了一个“代理人账户”且为一般公司名称 ?????????? NON-CUSTOMER , GENERIC COMPANY NAME ?????????? or customer who recently opened a “nominal account” 行为异常 ACTIONS 传真或快递单据 fax or courier copies of docs 无联系电话 no call-back number 时间紧迫的生意 rush deal 允诺日后更多的业务 promise of more business 很晚来电 ????? call late in the day 提供名单 ??????? NAME DROPPING 高级银行经理? ????????? Senior bank managers 政府官员 ?????? Politicians 十分熟悉的客户 ????? Well-known bank customers 使用主要用词或常用术语 ??????? KEY PHRASES/ BUZZ WORDS ? 二、重要用词或常用术语 KEY PHRASES / BUZZ “现金”电汇? ???????? 银行日常用电汇付款。但是，用“现金”措辞在此时不适当而会显示一个潜在的问题 “CASH” Wire transfer???????????? Bank wire transfer payments routinely. However, use of the word cash is inappropriate in this context and could be an indication of a potential problem ? 成本加运费至世界任何安全港口 ??????????? ? 是一个普遍地与商品诈骗有关链的船运术语。成本应根据目的地港口而有所不同，因为是卖方付船费的。?????? CFASWP???????Cost and Freight Any Safe World Port. This is a ship term commonly associated with commodity fraud.? The cost should be different based on the port of destination, as the seller is paying the freight. ? 轻度的支持信件：有客户给银行对交易的正式化的信件 COMFORT LETTER：Letter from a client to banker formalizing a transaction . ? “有条件的”国际金融机构电信协会付款???????????SWIFT是一种用于银行间资金转移的有效而无条件的方式。但是，此名次可悲建议为代替信用证的付款体系。???????? “CONDITIONAL”A? S.W.F.I.T.? transfer? is a valid and SWIFT PAYMENT non-conditional method of transferring funds between banks . However ,the term may be suggested as an alternative to Letter of Credit as the mechanism of payment ? 统一证券鉴别程序号码????? 它是在证券交易中的合法用词。它并不用信用证内 ??? ????????? CUSIP NUMBER? Committee on Uniform Se