ACCA考试BT知识点Money Laundering怎么理解？

ACCA BT考试要学习的知识点难度并不算是很高，学员充分的理解与掌握知识点的内容，就可以通过考试。ACCA BT考试作为基础知识点的学习，学员也需要引起重视。ACCA考试BT知识点Money Laundering怎么理解？

ACCA考试BT知识点有很多，掌握每一个知识点的概念并去运用才是zui终的目的。ACCA考试Money Laundering要掌握的内容主要分为2点：

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.

ACCA考试的相关内容分享就到这里，融跃教育为ACCA学员准备各种资料、免费代报名等服务，还有需要或不清楚的问题添加融跃教育老师微信rongyuejiaoyu。