問題：What is the term given to a method of fraud in the accounts receivable area, by which cash or cheque receipts are stolen, and the theft concealed by setting subsequent receipts against the outstanding debt?
　　A. Teeming and lading
　　B. Fictitious sales
　　C. Misrepresentation
　　D. Collusion
　　答案：The correct answer is: Teeming and lading
　　解析：Rationale: Collusion is working with another party (eg customers or suppliers) to commit fraud.
　　Misrepresentation is stating that something is so, when it is not, in order to mislead (eg overstating profits).
　　Fictitious sales might involve generating false invoices or overcharging customers, in order to inflate revenue figures.