In the field of L/C fraud exception, UCC5 and some American legal cases are the learning and imitating objects of many countries. Provisions of the Supreme People`s Court on Some Issues in the Adjudication of Letter-of-Credit-related Cases is a commercial legal regulation that links to international practice.
在信用证欺诈例外领域，无论是美国的《统一商法典》信用证篇还是一些美国法院审理的经典案例，都是众多英美法系国家甚至大陆法系国家竞相学习、借鉴的对象。2006年10月通过的《跟单信用证统一惯例》(UCP600)没有对欺诈例外规则作出任何规定，这更加奠定了《统一商法典》在此领域的权威地位。
People engage in fraudulent activities, including credit card fraud.
有人在网上进行欺诈活动，包括信用卡欺诈
If a presentation is made that appears on its face strictly to comply with the terms and conditions of the letter of credit, but a required document is forged o materially fraudulent, honor of the presentation would favilitate a material fraud by the beneficiary on the issuer or applicant
当提示的各项单据表面上严格符合信用证条件或条款，但其中某项必要单据是伪造或带有实质上的欺诈性时，兑付此项提示就会为受益人对开证人或申请人进行实质性欺诈提供便利。
Thoroughly understand and master the credit policies of the company and approval process, strictly examine and revise the business application, grasp the critical risk points, beware of the financial fraud, under the precondition of risk control to achieve the benefits maximization of the Company
深入理解并熟练掌握公司信贷政策和审批流程，对业务申请进行严格审查，把握关键风险点，防范金融欺诈，在控制风险的前提下达成公司利益最大化。
And now it`s confession time: I`m sure I could have saved you $100 million or so, pre-tax, if I had acted more promptly to shut down Gen Re Securities. Both Charlie and I knew at the time of the General Reinsurance merger that its derivatives business was unattractive. Reported profits struck us as illusory, and we felt that the business carried sizable risks that could not effectively be measured or limited. Moreover, we knew that any major problems the operation might experience would likely correlate with troubles in the financial or insurance world that would affect Berkshire elsewhere. In other words, if the derivatives business were ever to need shoring up, it would commandeer the capital and credit of Berkshire at just the time we could otherwise deploy those resources to huge advantage. A historical note: We had just such an experience in 1974 when we were the victim of a major insurance fraud. We could not determine for some time how much the fraud would ultimately cost us and therefore kept more funds in cash-equivalents than we normally would have. Absent this precaution, we would have made larger purchases of stocks that were then extraordinarily cheap.
接下来是忏悔时间，如果当初我当机立断关掉通用再保证券部门，我确信可以为大伙省下税前1亿美元的损失，查理跟我当初在购并通用再保时，就知道其证券部门很令人讨厌，只是当时帐面上的盈余数字误导了我们，虽然我们总是觉得这部门有极高的风险且无法有效的衡量或限制，更有甚者，我们知道这部份所可能产生的任何重大问题，无论是金融或是保险方面，再再皆与Berkshire其它营运隐含某些关连，换个角度说明，如果说我们打算继续支撑衍生性金融商品部门，这代表我们必须放弃Berkshire本身原来可以运用的资金与信用所创造出潜在的更大利益，(历史的经验告诉我们，1974年我们在保险舞弊案所经历的惨痛教训殷鉴不远，我们无法判断当时的舞弊事件将会引发多少的成本，这使得我们必须被迫将众多的资金摆在流动性最高的约当现金之上，若非如此，当时我们大可以趁股市低档大举买进更多物廉价美的好股票)。
First, the main form of letters of credit fraud Letters of credit are conditional bank guarantee of payment.
一、信用证欺诈的主要方式信用证是银行有条件的付款保证。
Expand questionnaire, data, result, analysis, interpretation, make/draw the conclusion VACATION Scenery, (make Australian book a the room 婚介所 matrimonial agency 婚外恋 extramarital love domestic demand and consumption 雅思听力必备分类词汇 reservation), dollars, Pound, currency Canadian dollars, RENTING A HOUSE land/lord, surroundings(rural suburb, downtown, rooms(single room, double bedroom, bathroom, kitchen, balcony)facilities(heater, radiators, carpet, microwave refrigerator, telephone, stove, oven), COURSE SELECTION courses(mathematic, literature, psychology, philosophy, primary, secondary, enrolment, credits, history, physics, anthropology), intermediate, advanced, course number, hour, land/lady, areas, Japanese Yen, country, and language (French, Cantonese, Mandarin, German, Japanese, Arabic), names of people and places, credit card Russian, Italian, Portuguese, 婚纱摄影 bride photo 黑心棉 shoddy cotton 机器阅卷 machine scoring 即开型奖券 scratch-open ticket/lottery 集中精力把经济建设搞上去 go all out for economic development 价格听证会 public price hearings 甲 A 球队 Division A Soccer Team 家政服务 household management service 加强舆论监督 ensure the correct orientation is maintained in public opinion 假帐 accounting fraud 叫板 challenge; pick a quarrel 矫情 use lame arguments 渐进式台独 gradual Taiwan independence 借调 temporarily transfer prices, bed facilities(bed linen, spread, pillow, blanket), information lease, of mattress, sheet, personal boarders, utilities, level of courseselementary, entrance hall(lobby, porch, unfurnished/furnished, apartment/flat, blackout GEOGRAPHIC SITUATION City names, population, full-time/part-time student, required/compulsory courses, elective/selective/optional advantages/disadvantages (pros/cons, merits/ demerits, strong/ weak points), climate and weather, dialect, language whether accent, ORIENTATION Surroundings, history of school, teachers and faculty, buildings, their functions and places, like it or not, main attraction (miss, long for, love, like, look forward to, enjoy RESEARCH Hypothesis, investigation, survey, interview, COMPUTER LAB Lab rules, printer, copier, fax machine, modem, Macintosh, network, access to the net 第 25 页(共 76 页)雅思词汇www.
5，感官记忆：记单词时不要只用一种感官，尽可能地用多个感官，耳听嘴读手写眼看心记等 6，软件记忆：有电脑的可利用电脑软件进行记单词，如开心背单词，开天辟地背单词，我爱背单词等 7，构词记忆：利用构词法，通过分析词根，前缀，后缀，派生和合成等记忆单词 8，图表记忆：利用形象的图表进行记忆，它的优点是意形物直观的结合到一起，你可以找一本英语图解字典作为参考一起进行单词记忆扩大了词义 14，词典记忆：背字典这种方法是一种强行记忆的方法，它的缺点是容易忘记，只是孤立记住单词的意义，可以作为一种短时间的强化手段 15，复习记忆：单词记住了很快会忘掉，每隔一段时间要进行复习巩固所学单词 16，商标记忆：通过看到的商标和广告随时随地进行单词记 17，比较记忆：1英汉比较如 mama cigar ，beer bar fee 等 2，单复数的比较如 good goods spirits spirit wood woods 3，同音词的比较如 center write eye 第 26 页(共 76 页)雅思词汇www。
Expand questionnaire, data, result, analysis, interpretation, make/draw the conclusion VACATION Scenery, (make Australian book a the room 婚介所 matrimonial agency 婚外恋 extramarital love domestic demand and consumption 雅思听力必备分类词汇 reservation), dollars, Pound, currency Canadian dollars, RENTING A HOUSE land/lord, surroundings(rural suburb, downtown, rooms(single room, double bedroom, bathroom, kitchen, balcony)facilities(heater, radiators, carpet, microwave refrigerator, telephone, stove, oven), COURSE SELECTION courses(mathematic, literature, psychology, philosophy, primary, secondary, enrolment, credits, history, physics, anthropology), intermediate, advanced, course number, hour, land/lady, areas, Japanese Yen, country, and language (French, Cantonese, Mandarin, German, Japanese, Arabic), names of people and places, credit card Russian, Italian, Portuguese, 婚纱摄影 bride photo 黑心棉 shoddy cotton 机器阅卷 machine scoring 即开型奖券 scratch-open ticket/lottery 集中精力把经济建设搞上去 go all out for economic development 价格听证会 public price hearings 甲 A 球队 Division A Soccer Team 家政服务 household management service 加强舆论监督 ensure the correct orientation is maintained in public opinion 假帐 accounting fraud 叫板 challenge; pick a quarrel 矫情 use lame arguments 渐进式台独 gradual Taiwan independence 借调 temporarily transfer prices, bed facilities(bed linen, spread, pillow, blanket), information lease, of mattress, sheet, personal boarders, utilities, level of courseselementary, entrance hall(lobby, porch, unfurnished/furnished, apartment/flat, blackout GEOGRAPHIC SITUATION City names, population, full-time/part-time student, required/compulsory courses, elective/selective/optional advantages/disadvantages (pros/cons, merits/ demerits, strong/ weak points), climate and weather, dialect, language whether accent, ORIENTATION Surroundings, history of school, teachers and faculty, buildings, their functions and places, like it or not, main attraction (miss, long for, love, like, look forward to, enjoy RESEARCH Hypothesis, investigation, survey, interview, COMPUTER LAB Lab rules, printer, copier, fax machine, modem, Macintosh, network, access to the net 第 25 页(共 76 页)雅思词汇 LIBRARY Due, overdue and pay a fine, information desk, call slip, library card, renew, catalogue (under titles/authors/subjects), periodical, current/back issues, librarian and reader, open/closed shelves, reference books, stacks
5，感官记忆：记单词时不要只用一种感官，尽可能地用多个感官，耳听嘴读手写眼看心记等 6，软件记忆：有电脑的可利用电脑软件进行记单词，如开心背单词，开天辟地背单词，我爱背单词等 7，构词记忆：利用构词法，通过分析词根，前缀，后缀，派生和合成等记忆单词 8，图表记忆：利用形象的图表进行记忆，它的优点是意形物直观的结合到一起，你可以找一本英语图解字典作为参考一起进行单词记忆扩大了词义 14，词典记忆：背字典这种方法是一种强行记忆的方法，它的缺点是容易忘记，只是孤立记住单词的意义，可以作为一种短时间的强化手段 15，复习记忆：单词记住了很快会忘掉，每隔一段时间要进行复习巩固所学单词 16，商标记忆：通过看到的商标和广告随时随地进行单词记 17，比较记忆：1英汉比较如 mama cigar ，beer bar fee 等 2，单复数的比较如 good goods spirits spirit wood woods 3，同音词的比较如 center write eye 第 26 页(共 76 页)雅思词汇 4，词的阴阳性的比较如 actor actress host hostess 18，理解记忆：通过正确理解单词的本义，引申义和比喻义，等如 second 是秒，它来源于古代的六分法分秒，它是二次划分。
Firstly, it shall add units to the subject of credit card fraud.
其次，应增加对使用变造的信用卡进行诈骗犯罪的行为规定。
In the first chapter, it has discussed the concept of fraud and the means of fraud in letter of credit.
在第一章中，讨论跟单信用证欺诈的概念和方式。
If not, they will fraud people around the world with Buyer's Pre-Advice Letters of Credit.
如果不幸，那么他们会拿着你的预开证通知欺骗全世界的人。
Letters of credit fraud exception to the principle of independence of the principle of additional letters of credit.
信用证欺诈例外原则是对信用证独立性原则的补充。
The first chapter considers fraud on letter of credit and the principle of exception on fraud.
本文分四部分论述信用证欺诈例外原则及其适用方面的理论与实践。
Letters of credit fraud exception to the principle of letters of credit fraud legal relief.
信用证欺诈例外原则是对信用证欺诈行为的法律救济。
E-commerce is still in its early stages, as problems such as how to deal with credit card fraud on the internet still have to be worked out.
电子商务尚处在发展初期，诸如网上信用卡诈骗等问题还有待解决。
Don`t let fraud dampen your FICO credit score—get help ASAP.
不要让欺诈挫伤你的信用信用评分-获得帮助的ASAP 。
Some of them even conspired with managers to deceive public. All these lead to the loss of confidence of investors and the credit of CPA corrupts. To curb its fraud has become the common request of CPA and social public.
这些审计舞弊行为导致投资者的信心受到严重打击，注册会计师行业的公信度也急剧下降，扼制审计舞弊成了注册会计师和社会公众的共同要求。
And the domestic letters of credit fraud, and fraud exception of theoretical research into hot spots, the author of this paper focused on topics as one of the elements.
而国内对信用证的欺诈，以及欺诈例外的理论研究成为热点，笔者将此课题作为本文重点研究的内容之一。
In this chapter, firstly, I analyze the definition and theoretical foundation of this principle and make further explanation by means ofcase study; Afterwards, I summarized the experience of American law system; finally, I make research on the relationship between the principle of abmraction of credit and the principle of fraud exception.
严格相符原则是信用证制度的另一基本原则，它是与独立性原则共同构成信用证制度的框架与基础，本文在该节对严格相符原则的内涵、必要性和适用条件等进行了分析研究。
Letters of credit fraud are rampant, most customers are credit insurance credit.
信用证诈骗比比皆是，最保险的信用是客户的信用。