defalcation

简明释义

英[ˌdiːfælˈkeɪʃən]美[ˌdifælˈkeʃən]

n. 挪用公款；亏空

英英释义

单词用法

同义词

反义词

例句

1.Among the main sewers of corruption were there purpresture upon false accounts and receipts, enrichment unjustly by their official power, and defalcation in their own business etc.

虚报帐目、冒销侵占，凭借职权巧取豪夺以及挪用公款经商等成了主要的贪污手段。

2.Among the main sewers of corruption were there purpresture upon false accounts and receipts, enrichment unjustly by their official power, and defalcation in their own business etc.

虚报帐目、冒销侵占，凭借职权巧取豪夺以及挪用公款经商等成了主要的贪污手段。

3.In the penal law of 1979, the crime of defalcation was not ordained.

我国1979年刑法典没有规定挪用公款方面的犯罪。

4.Defalcation is a common form of crime in judicial practice.

挪用公款犯罪，是司法实践中非常常见的一种犯罪形式。

5.But one day Mr. Martin was charged with serious defalcation.

但有一天，马丁先生被控告严重挪用公款。

6.The bank lost money by the defalcation of the cashier.

银行因出纳员挪用公款而受到金钱损失。

7.Main body of defalcation.

挪用公款罪的主体。

8.The accountant was fired after the discovery of his defalcation, which resulted in a significant financial loss for the company.

在发现他的挪用公款后，会计被解雇，这导致公司遭受了重大财务损失。

9.During the audit, the team uncovered a defalcation that had been going on for years.

在审计过程中，团队发现了一项持续多年的挪用公款。

10.The nonprofit organization implemented stricter controls to prevent any future defalcation by its employees.

该非营利组织实施了更严格的控制措施，以防止员工未来的任何挪用公款。

11.The CEO resigned following allegations of defalcation within the organization.

在组织内部出现挪用公款指控后，首席执行官辞职。

12.Legal action was taken against the former treasurer for his defalcation of funds.

对前任财务主管因其挪用公款的行为采取了法律行动。

作文

In the realm of finance and accounting, the term defalcation refers to the act of misappropriating funds or failing to account for money that has been entrusted to an individual. This serious offense can occur in various contexts, from small businesses to large corporations and even in government institutions. Understanding defalcation is crucial for anyone involved in financial management, as it not only affects the individuals involved but can also have widespread implications for the organization as a whole. One of the most significant aspects of defalcation is the breach of trust it represents. When an employee is entrusted with handling finances, whether it be cash, checks, or digital transactions, they are expected to act with integrity and transparency. However, when they engage in defalcation, they violate this trust, leading to potential legal consequences and damaging the reputation of the organization. For example, if a treasurer of a non-profit organization embezzles funds meant for charitable activities, the repercussions can extend beyond financial loss; it can also deter future donations and harm the organization's credibility. Moreover, the impact of defalcation can be devastating for employees and stakeholders alike. Employees may face layoffs due to financial instability caused by the misappropriation of funds. Stakeholders, including investors and customers, may lose confidence in the company, leading to a decline in stock prices or customer loyalty. Therefore, it is essential for organizations to implement robust internal controls and conduct regular audits to detect any signs of defalcation before it escalates into a more significant issue. Preventing defalcation requires a proactive approach. Organizations should establish clear policies regarding financial transactions and ensure that all employees understand the importance of adhering to these guidelines. Training programs on ethical behavior and financial responsibility can help cultivate a culture of integrity within the workplace. Additionally, employing technology such as accounting software with built-in security features can minimize the risk of human error and fraudulent activities. In recent years, several high-profile cases of defalcation have made headlines, highlighting the need for vigilance in financial practices. For instance, a well-known case involved a chief financial officer who was found guilty of embezzling millions from their company, leading to bankruptcy and significant legal repercussions. Such incidents serve as a stark reminder of the importance of ethical conduct in finance and the severe consequences of defalcation. In conclusion, defalcation is a critical concept in the field of finance that signifies the misappropriation of funds and the violation of trust. Its effects can be far-reaching, impacting not only the individuals directly involved but also the entire organization and its stakeholders. To mitigate the risks associated with defalcation, organizations must prioritize ethical practices, implement strong internal controls, and foster a culture of accountability. By doing so, they can protect themselves from the detrimental consequences of financial misconduct and ensure long-term success.

在金融和会计领域，术语defalcation指的是挪用资金或未能对被信托的资金进行清算的行为。这种严重的犯罪行为可能发生在各种环境中，从小型企业到大型公司，甚至是政府机构。理解defalcation对于任何参与财务管理的人来说都是至关重要的，因为它不仅影响相关个人，还可能对整个组织产生广泛的影响。 defalcation最重要的一个方面是它所代表的信任破裂。当员工被委托处理财务时，无论是现金、支票还是数字交易，他们都被期望以诚信和透明度行事。然而，当他们参与defalcation时，就违反了这种信任，导致潜在的法律后果，并损害组织的声誉。例如，如果一名非营利组织的财务主管挪用本应用于慈善活动的资金，那么其后果不仅限于经济损失；还可能阻碍未来的捐款并损害该组织的信誉。 此外，defalcation的影响可能对员工和利益相关者造成毁灭性打击。由于因资金挪用而导致的财务不稳定，员工可能面临裁员风险。包括投资者和客户在内的利益相关者可能会对公司失去信心，导致股票价格或客户忠诚度下降。因此，组织必须实施强有力的内部控制，并定期进行审计，以在问题升级为更大问题之前发现任何defalcation的迹象。 防止defalcation需要采取积极主动的方法。组织应建立明确的财务交易政策，并确保所有员工理解遵守这些准则的重要性。关于道德行为和财务责任的培训项目可以帮助在工作场所内培养诚信文化。此外，采用具有内置安全功能的会计软件等技术可以最大限度地减少人为错误和欺诈活动的风险。 近年来，一些高调的defalcation案件登上头条，突显了财务实践中保持警惕的必要性。例如，一起知名案件涉及一名首席财务官被发现挪用公司数百万美元，导致破产和重大法律后果。这类事件提醒我们在财务领域保持道德行为的重要性，以及defalcation的严重后果。 总之，defalcation是金融领域的一个关键概念，意味着对资金的挪用和对信任的侵犯。其影响可能深远，不仅影响直接相关的个人，还会影响整个组织及其利益相关者。为了降低与defalcation相关的风险，组织必须优先考虑道德实践，实施强有力的内部控制，并培养问责文化。通过这样做，他们可以保护自己免受财务不当行为的有害后果，并确保长期成功。