5.2.1洗钱 Money laundering
洗钱是指隐瞒和转移非法获得的资金，然后将其重新引入金融系统的罪行。简而言之，洗钱的目的是使通过非法活动获得的”肮脏”资金看起来”干净”。
Money laundering refers to the offence of concealing(隐瞒) and transferring illegally obtained money, then reintroducing it back into the financial system. Put simply, the purpose of money laundering is to make ‘dirty’ money obtained through illegal activity look ‘clean’.
“洗钱”过程涉及改变非法采购资产的所有权，如现金、银行账户、汽车、机械和房屋，以掩盖潜在的非法交易。这些资产的来源被进一步伪装，以便这些来源看起来合法。然后，这些资产被引导回金融体系。
The ‘laundering’ process involves changing the ownership of illegally procured assets such as cash, bank accounts, cars, machinery and houses to hide underlying illicit transactions. The origin of these assets is further disguised so that the sources seem legitimate. These assets are then channelled back into the financial system.
从历史上看，”洗钱”一词仅适用于有组织犯罪进行的金融交易，例如非法毒品交易。然而，该术语现在也包括逃税和虚假会计等白领犯罪。
Historically, the term ‘money laundering’ was only applied to financial transactions carried out by organised crime such as in the illegal drug trade. However, the term now also covers white collar crime such as tax evasion and false accounting as well.
洗钱者正变得越来越老练，因此，发现可疑交易变得更加困难。例如，如果跟单信用证被用作”清理”资金的手段，则所有三个阶段都可以同时进行。
Money launderers are becoming increasingly sophisticated and it is, therefore, even more difficult to spot suspect transactions. For example, if a documentary credit is used as a means to ‘clean’ money, all of the three stages could take place at the same time.
在许多国家，法律要求银行制定程序，包括适当的工作人员培训，以防止洗钱。
In many countries, banks are required by law to have procedures in place, including appropriate staff training, to forestall money laundering.
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