[doc]-商業(yè)銀行外文翻譯--認(rèn)識和防止洗錢-其他專業(yè)

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1、畢業(yè)設(shè)計(jì)(論文)外文資料翻譯學(xué)院（系）：計(jì)算機(jī)科學(xué)與技術(shù)系專業(yè)：信息管理與信息系統(tǒng)姓名：XXX學(xué)號：XX外文出處：InternalAuditing,Vol.19,No.5,pp.22-25,September-October2004附件：1.外文資料翻譯譯文；2.外文原文。指導(dǎo)教師評語：簽名：年月日附件1：外文原文UnderstandingandPreventingMoneyLaunderingMoneylaundering,duetotoday'shigh-tech,globalenvironm

2、ent,isaworldwideindustrythatinternalauditorsarewellsuitedtocombat.BackgroundonmoneylaunderingTheterm"moneylaundering"isderivedfromactivitiescarriedoutbyorganizedcrime,withusedlaundrycleaningbusinessestodisguise"launder"-----largeamountsofcashactuallye

3、arnedthroughextortion,prostitution,gambling,andboot-legging.Themoneylaunderingprocessinvolvesthreebasicsteps.Thesestepscanbeachievedinonecombinedtransactionorinthreeseparatetransactions.·Placement.Inthisstep,largeamountsofillegallyobtainedcashareplace

4、dintothefinancialsystem,usedtobuyhigh-dollargoods,orsmuggledoutofthecountry.Theideaistotransformthecashasquicklyaspossibleintoothertypesofassetsandthudavoiddetection.·Layering.Thisstepisperformedtohidetheillicitfunds.Layeringisaccomplishedbycreatingco

5、mplexlevelsoffinancialtransactionstoobscureaudittrailsandcloakthetrueownershipofthefunds.Someofthemethodsusedareelectronicfundstransfers(EFTs),conversionintomonetaryinstruments,investmentsinlegitimatebusinesses,andthepurchaseofrealestate.Inmanycases,E

6、FTsareusedtoshuttlefundsaroundbetweenoffshorebanksandshellcompanies.SincesomanyEFTsareprocessedeachday,determiningwhatislegitimateandwhatisnotcanbedifficultindeed.·Integration.Thefinalstepinmoneylaunderingintegratesthenewly"laundered"moneyintolegitima

7、tebusinessoperations.Atthatpoint,manyfutureuseofthemoneywillfurtherhideitsoriginalsource.Threepopularmethodsareusedtointegrate"clean"money.First,moneylaunderersestablishprivatecorporationsinothercountriesandroutethemoneytothesecorporations.Theseforeig

8、ncorporationscanthenprovideloanstothemoneylaunderersbackinthehomecountry.Second,phonyinvoicesarecreatedinimport-exportbusiness,Theimport-exportcompanygiveaninflatedvaluetotheexportgoods,andwhentheinvoicesarepaid,thecashistransferred,includingt