Tham khảo tài liệu tiếng anh chuyên nghành kết toán kiểm toán - phần 6 , tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | Also illegal is "kiting." Kiting occurs when one opens numerous bank accounts at various locations and then proceeds to write checks on one account and deposit them to another. In turn, checks are written on that account, and deposited to yet another bank. And, over and over and over. In time, each of the bank accounts may appear to have money, but it is illusionary, because there are numerous checks "floating" about that will hit and reduce the accounts. Somewhere in the process of running this scam, the crook makes off with a cash withdrawal (or writes a check that appears to be good to an unsuspecting merchant) and skips town. That is why you will often see bank notices that deposited funds cannot be withdrawn for several days; they have been burned once too often, and want to be sure that a deposit clears the bank on which it is drawn before releasing those funds. Now, the point of this discussion is not to give you any ideas -- but to alert you to be careful in your dealings with others. Kiting is complex and illegal, and many a person is "doing time" in jail for such dealings. Enhanced electronic clearing procedures adopted by banks in recent years have made kiting far more difficult to accomplish.
