題組內容

一、英譯中：

⑵ In recent years, gift-card commerce has become extremely profitable, which also explains why it has become susceptible to fraudulent activities. Here is an example of how the crime happens: A manager in a large company purchases gift cards for staff bonuses and bills them to the company expense account. But instead of actually passing the gift cards out, he takes them home. The manager was using gift cards to conceal corporate embezzlement.（15 分）

詳解提供者：Mia

近年來，禮物卡商務是相當有利潤的，這也說明為什麼禮物卡容易變成詐騙的工具。這裡提供一個如何利用作為犯罪的例子，在大公司裡，經理會購買禮物卡作為員工的獎勵，且列入公司會計支出項目。經理沒有送出禮物卡，反而他卻是帶回家中。這位經理藉由購買禮物卡而隱瞞他的盜用公款。