false accounting       
noun [ U ]  law uk/ˌfɒls əˈkaʊn.tɪŋ/ us/ˌfɑːls əˈkaʊn.t̬ɪŋ/ (US fraudulent accounting)
 做假账
the crime of changing or destroying records to get money
  He faces 18 charges of fraud and false accounting. 他因为诈骗和作假账而面临十八项指控。