| cross-firing | использование фиктивных чеков (A type of fraudulent trading in which a company plays lending institutions against each other. For example, a company may send payment checks between its different divisions in order to create the appearance of a healthy, profitable company. Auditors may not readily realize that the company is not making money, which in turn leads creditors to believe that the company is still solvent. See also wrongful trading. Also called check kiting. ambw) |
