| 单词 | False accounting |
| 释义 | 偽造帳目 An offence where a person dishonestly, with a view to gain for himself or another or with the intent to cause loss to another: (1) destroys, defaces, conceals or falsifies any account or any record or document made or required for any accounting purpose; or (2) in furnishing information for any purpose produces or makes use of any account, or any such record or document, which to his knowledge is or may be misleading, false or deceptive in a material particular: Theft Ordinance (Cap 210) s 19(1). A person who makes or concurs in making in an account, record or document an entry which is or may be misleading, false or deceptive in a material particular, or omits or concurs in omitting a material particular from an account, record or document, is to be treated as falsifying the account, record or document: s 19(2). Dishonestly passing the false or deceptive information to another so that he may make the document required for an accounting purpose would render a person liable to be convicted of false accounting: R v Butt (1884) 15 Cox CC 565 (CCR). See also Book of account; Secret profits. 凡任何人為使自己或另一人獲益，或意圖使另一人遭受損失而不誠實地─ (1) 毀壞、污損、隱藏或捏改任何帳目，或為會計用途而製備的紀錄或文件，或需要作為會計用途的紀錄或文件；或(2) 在提供資料作任何用途時，提出或使用任何他知道在要項上是或可能是誤導、虛假或欺騙的帳目或任何上述的紀錄或文件，即屬犯罪：《盜竊罪條例》（第210章）第19(1)條。任何人在帳目、紀錄或文件內作出或贊同作出任何在要項上是或可能是誤導、虛假或欺騙的記項，或在帳目、紀錄或文件內略去或贊同略去任何要項，均視為捏改該帳目、紀錄或文件：第19(2)條。不誠實地將虛假或欺騙的資料轉移給另一人，因而可使有關人士作出會計用途所需的文件，會令致某人負上被裁定為偽造帳目的法律責任：R v Butt (1884) 51 LT 607, 15 Cox CC 564 （刑事法院）。另見 Book of account; Secret profits。 |
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