ACCA考試BT知識(shí)點(diǎn)Money Laundering怎么理解？

ACCA BT考試要學(xué)習(xí)的知識(shí)點(diǎn)難度并不算是很高，學(xué)員充分的理解與掌握知識(shí)點(diǎn)的內(nèi)容，就可以通過(guò)考試。ACCA BT考試作為基礎(chǔ)知識(shí)點(diǎn)的學(xué)習(xí)，學(xué)員也需要引起重視。ACCA考試BT知識(shí)點(diǎn)Money Laundering怎么理解？

ACCA考試BT知識(shí)點(diǎn)有很多，掌握每一個(gè)知識(shí)點(diǎn)的概念并去運(yùn)用才是zui終的目的。ACCA考試Money Laundering要掌握的內(nèi)容主要分為2點(diǎn)：

1、The process of money laundering

a)Placement - the initial disposal of the proceeds of criminal activity into an legitimate activity

b)Layering - the transfer of money from business to business, or place to place, in order to conceal its initial source

c)Integration - the culmination of the previous procedures through which the money takes on the appearance of coming from a legitimate source

2、Three categories of criminal offence

a)Laundering is to conceal, disguise, convert, transfer, or remove criminal property

b)Failure to report relates to failing to report knowledge or suspicion of money laundering.

c)Tipping off to make a disclosure likely to prejudice a money laundering investigation already being undertaken.

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