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- Teeming and lading is a bookkeeping fraud also known as short banking, delayed accounting, and lapping. It involves the allocation of one customer's payment to another customer's account to make the books balance, often to hide a shortfall or theft. Teeming & lading is a method by which a person who takes or handles payments uses the money personally for some days and posts the transaction later. The handler receives cash, and uses it for personal purposes instead of depositing it. A common practice trait in this fraudulent activity is that the amounts received from the subsequent debtor is credited to the earlier debtor's account so that one debtor's account does not show an outstanding balance for a long time. To make up the shortfall, when another payment comes in, the handler will deposit that money against first money used, and does not show the new amount received until later. Such a process is continued until the time the original amount misappropriated is finally replaced or until the cashier is caught. Another similar strategy is applied when remittances are received by means of cheques, where cheques are split up to record payments. This is known as splitting cheques. By encashing the cheques, less amount is credited to the debtor and rest of the amount is misappropriated. Auditors look during the vouching process as part of the verification of transaction to identify teeming and lading. (en)
- 错位记账（英語：Teeming and lading）是一种挪用或贪污入账款项之后在会计账簿上加以掩盖的方法。犯案者截留某一入帐款而不做会计记录，并将后续的其他入账款项记载为那笔被截留的款项，嗣后反复使用这一招数“后款记前帐”（因此实际的款项和记录的账目是错位的），直至被挪用的公款被归还为止，或者（如为贪污）直至在后续的审计中被发觉为止。这一招数在有持续性现金流量的业务中可以避免贪污特定款项后因账目不平而被发觉：犯案者可以始终把不平衡的账目解释为后续款项的入账时间差；如果现金流量很大，则每笔账目都能及时用后续款项填上，因此不会出现长时间的账目不平。 (zh)
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- 错位记账（英語：Teeming and lading）是一种挪用或贪污入账款项之后在会计账簿上加以掩盖的方法。犯案者截留某一入帐款而不做会计记录，并将后续的其他入账款项记载为那笔被截留的款项，嗣后反复使用这一招数“后款记前帐”（因此实际的款项和记录的账目是错位的），直至被挪用的公款被归还为止，或者（如为贪污）直至在后续的审计中被发觉为止。这一招数在有持续性现金流量的业务中可以避免贪污特定款项后因账目不平而被发觉：犯案者可以始终把不平衡的账目解释为后续款项的入账时间差；如果现金流量很大，则每笔账目都能及时用后续款项填上，因此不会出现长时间的账目不平。 (zh)
- Teeming and lading is a bookkeeping fraud also known as short banking, delayed accounting, and lapping. It involves the allocation of one customer's payment to another customer's account to make the books balance, often to hide a shortfall or theft. Another similar strategy is applied when remittances are received by means of cheques, where cheques are split up to record payments. This is known as splitting cheques. By encashing the cheques, less amount is credited to the debtor and rest of the amount is misappropriated. (en)
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- Teeming and lading (en)
- 错位记账 (zh)
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